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To support the innovative capacity of companies who engage in research and development, a special arrangement for one-off innovation premiums has been put in place in 2006. The measure, which still has a limited duration, would now be extended for the period 2015-2016 in the programme act draft that is currently under discussion in the house of representatives.
Reminder: the amounts paid to the employee as a one-off innovation premium are not regarded as wages and are therefore exempt from employers' and personal social security contributions and personal income tax. However, these premiums must meet all of the following conditions:
- 3 employees in enterprises with less than 30 employees;
- 10 % of the employees in companies of at least 30 employees;
The arrangement would therefore be extended for the period 2015-2016 on the basis of the draft programme act. The text is not final yet.
Source: Programme act draft of 1 June 2015, Doc 1125/001, Belgian House of Representatives.
FR/NL
Author: Isabelle Caluwaerts
20/08/2015
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