want to know more about our services or want to chat with our experts? Visit one of our offices near you.
Increase your chances of success with our experts' help.
Our experts will give you the answers you seek.
Alter your business details via our one-stop shop for entrepreneurs.
Discover our practical tool for your social insurance dossier.
Want to know more about our services or want to chat with our experts? Visit one of our offices near you.
and reap the benefits of our social secretariat's support.
Take advantage of Partena Professional's expertise and knowledge
Discover the benefits we can give you as an accountant.
While one crisis follows another, some of the measures taken to address the Covid pandemic are coming to an end. This is the case for example with the recovery hours which can still be used until December 31 of this year.
As a reminder, recovery hours are voluntary overtime hours that are subject to advantageous social and tax treatment. These 120 hours are in addition to the 100 “traditional” voluntary overtime hours that can already be worked under normal conditions.
Unlike these, recovery hours do not count towards the internal limit.
An employee who works recovery hours receives his regular pay for those hours but is not entitled to overtime pay. However, there are no social security contributions or withholding tax applicable. In short, the employee's gross pay is equal to his net pay.
From 2023, it will no longer be possible to work recovery hours. Can your employees work overtime hours by increasing the number of hours worked in a year?
“Traditional” voluntary overtime hours still apply. The main advantage of these hours is that the employer does not have to give reasons for using them, nor does he have to inform the social inspection.
However, there are some formalities that must be fulfilled. The employee must give written consent prior to the performance of these hours. This agreement will be valid for 6 months, but is renewable.
These hours are subject to overtime pay (50% or 100% on Sundays and holidays) but do not have to be compensated by time off. Over the year, the employee will therefore work a higher total number of hours.
The number of voluntary overtime hours that can be worked per year will depend on the employer's sector. In a large number of sectors, the intersectoral CLA no. 129 sets the quota at 120 hours. Some sectors have set a higher quota.
The Horeca sector makes use of net voluntary overtime hours for several years now. In this sector, it will still be possible in 2023 to work 360 hours of voluntary overtime with advantageous social and tax treatment. However, there is one condition: the cash register must be used at all locations.
Otherwise, 300 overtime hours may still be worked in order to cope with an extraordinary increase in workload or to perform work required by an unforeseen necessity. These hours are subject to formalities such as obtaining the prior agreement of the trade union delegation (if any) and the authorization or notification of the social inspection.
There are other options for letting employees work overtime hours. In case of unforeseen necessity or extraordinary increase in work, the formalities described above must be observed, but the advantage of this type of overtime hours is that the employee can waive his compensatory rest. This way, he can work more hours over the year. The number of hours for which the employee can waive his compensatory rest will depend on the employer's joint committee.
Source: Law of 12 December 2021 implementing the social agreement in the context of inter-professional negotiations for the period 2021-2022, Belgian Official Gazette of 31.12.2021.
Law of 16 November 2015 on various provisions on social matters, Belgian Official Gazette of 26.11.2015, amended by the law of 3 August 2016, Belgian Official Gazette of 16.08.2016 and by the law of 15 January 2018, Belgian Official Gazette of 05.02.2018.
The Partena Professional website is a channel for making information available in an understandable form to affiliated members and non-members. Partena Professional strives to provide up-to-date information and this information is compiled with the greatest care (including in the form of Infoflashes). However, as social and fiscal legislation is constantly changing, Partena Professional cannot accept any liability for the correctness, the up-to-date or the completeness of the information consulted or exchanged via this website. Further provisions can be read in our general disclaimer that applies to every consultation of this website. By consulting this website, you expressly accept the provisions of this disclaimer. Partena Professional can unilaterally change the content of this disclaimer.