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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:
Up until 31 December 2016, global initiatives in relation to training had to amount to 1.9% of the wage bill.
The law of 5 March 2017 on feasible and manageable work seeks to convert this objective, as from 1 January 2017, into an inter-professional objective of an average of 5 days training per year per full-time equivalent. This is an objective that will have to be achieved inter-professionally as part of a growth path.
The produced social balance sheets are the basis of the annual assessment of the training efforts. Therefore, the employer will have to keep on registering the training efforts in the social balance sheet.
Mainly the following companies are obliged to produce a social balance sheet:
Like every year we will supply a balance sheet 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 2018.
You may forward this document to your accountant if he deals with the annual account and the social balance sheet of your company.
Author: Catherine Mairy
07/02/2018
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