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Since 1 January 2018, an employee can reduce his workload at the end of his career while receiving compensation that is not subject to social security contributions. The access conditions for the so-called partial early retirement will be extended from 1 January 2019.
We explained this new measure in our Infoflash of 20 February 2018.
Currently, the compensation granted under this measure must be determined:
Very few sectors and/or companies have so far offered their employees the option of reducing their workload at the end of their career in return for compensation (paid by the employer or the Social Security Fund).
The Government intends to make this measure more accessible by enabling employees to conclude directly with their employer a written and individual agreement on partial early retirement.
In that case, no sectoral or enterprise-level CLA is required to allow employees to reduce their workload at the end of their career.
The 1st condition mentioned in the Infoflash of 20 February 2018 has therefore been extended. The other conditions remain unchanged
This agreement shall specify, inter alia, the following:
This extension enters into force on 01 January 2019. The legal text has not yet been published in the Official Belgian Gazette.
Source: Draft Royal Decree amending article 19 of the Royal Decree of 28 November 1969 implementing the Act of 27 June 1969 amending the Decree-Law of 28 December 1944 on social security for employed persons.
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