Increase of the office allowance on 1 January 2022
Employees who work from home on a structural and regular basis for a substantial part of their working time, may receive a flat-rate office allowance from their employer to cover all their office e
The legal experts at Partena Professional share the latest social security developments with you. Find out the latest news in social security legislation.
Employees who work from home on a structural and regular basis for a substantial part of their working time, may receive a flat-rate office allowance from their employer to cover all their office e
Each month employers must declare the persons present in the workplace.
From 1 January 2022, the flat-rate tax assessment resulting from the free provision of heating and electricity for purposes other than heating is subject to an additional condition
The social partners decided, under the 2021-2022 interprofessional agreement, to increase the number of hours of overtime subject to favourable tax arrangements from 130 to 180 for the period from
Pensioners may carry on an occupation, but the resulting income may not exceed certain thresholds, otherwise pension benefits will be lost.
The 'work bonus' is a reduction of personal social security contributions paid by the worker.
Two special tax regimes will be introduced on 1 January 2022, one for incoming taxpayers and one for incoming researchers.
The Council of Ministers of 17 November 2021 approved a draft Royal Decree extending, for the fourth quarter of 2021, the temporary support measures concerning the deferral of payment of social sec
As from 1 January 2022, the monthly reduction of withholding tax for dependent ascendants or collateral kin to the second degree aged at least 65 years will only be applied if these persons are con
In previous infoflashes from 2020, we informed you that increased teleworking during this health crisis has no impact on the social security legislation.
The amounts (or income limits) for the calculation of the attachable or assignable portion of earnings for 2022 have been published in the Moniteur Belge.
Due to the health crisis, the carrying over to 2022 of annual leave days to which employees are normally entitled in 2021 may be tolerated in the care sectors.