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The Government wishes to encourage persons eligible for a 'SWT' (unemployment scheme with company supplement, formerly called 'bridging pensioners') to resume work. To encourage the resumption of work, the Government has recently decided to allow for an exemption from income tax for the company supplement and the additional allowance granted by the previous employer during work resumption periods.
During a period of work resumption, the former employer is obliged to continue to pay the company supplement to the unemployed person entitled to the company supplement if:
The employer can also continue to pay the additional allowance on top of the company supplement (the so-called 'extralegal' company supplement, generally laid down in an individual agreement) during a work resumption period.
The company supplement and the additional allowance on top of the company supplement will henceforth be exempt from income tax during the work resumption period.
There will be no exemption from income tax if the work is resumed with the employer who has dismissed the unemployed person entitled to the company supplement.
The exemption applies to the company supplements and the additional allowances on top of the company supplement paid or granted as from 1 January 2016 and this for the work resumption periods from that date.
Source: Programme Act (I) of 26 December 2015, Belgian Official Gazette 30 December 2015.
FR/NL
Author: Peggy Criel
21/01/2016
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