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A lot of companies will have to forward their social balance sheet to the National Bank of Belgium after the close of the financial year.
The social balance sheet is an instrument through which companies have to report on their employment situation and on the training activities in which workers have participated.
Mind that the employer who does not observe his obligations with regard to the social balance sheet will be punishable by terms of a criminal fine or an administrative fine.
The social balance sheet holds the following information:
In the Generation Pact it is agreed that the global training efforts must amount to 1.9 % of the wage bill. The produced social balance sheets are the basis of the annual assessment of the training efforts. The employers coming under the activity branches which make insufficient efforts, must pay an additional contribution of 0.05 % for the financing of the efforts in favour of persons who belong to high-risk groups.
Even though the additional employer's contribution will not be collected for the the years 2012 to 2016, the employer will have to keep on registering the training efforts in the social balance sheet.
The draft law on feasible and flexible work provides for the conversion of the interprofessional objective of 1.9% of the wage bill into an interprofessional objective of an average of 5 training days per full time equivalent per year as from 1 January 2017.
Mainly the following companies are obliged to produce a social balance sheet:
hospitals which have not taken the form of a private limited company with limited liability or of a great or very great non-profit institution;
other companies under private law (e.g. NPA, foundation), which employ at least 20 workers (in full-time equivalents);
foreign companies which have a branch office or an activity centre in Belgium; their social balance sheet only contains the data concerning the branch offices in Belgium and the activity centres (of the foreign company) in which case the common branch offices and activity centres are regarded as a whole.
Like every year we will supply a copy on paper on which the data are stated on the status of the employed persons (sections 1001 and following) and the personnel turnover during the financial year (sections 205 and 350).
You will receive this document in the course of March 2017.
You may forward this document to your accountant if he deals with the annual account and the social balance sheet of your company.
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