New requirement for exemption from payment of withholding tax for shift and night work from 1 April 2024

As of 1 April 2024, a new requirement will come into effect regarding the exemption from payment of payroll withholding tax for shift work, continuous work and night work. The shift work bonus or night work bonus must be included in a collective bargaining agreement, your employment regulations or your employee's employment contract from that date.

This obligation does not apply if you apply the exemption from payment of withholding tax in the framework of shift work in immovable property.

Award of shift work bonus or night work bonus

To benefit from these exemptions in case of shift work, continuous work and night work, you must award, among other things, a shift work bonus or a night work bonus that:

• in the event of shift work or continuous work, is at least 2% of the contractual gross hourly wage;
• In the event of night work, is at least 12% of the contractual gross hourly wage.

Inclusion in a collective bargaining agreement, employment regulations or employment contract

As of 1 April 2024, the shift work bonus or night work bonus must be included in:

• a collective bargaining agreement (CBA);
• your employment regulations;
• the employment contract with your worker.

Action required!

If you do not yet comply with the new requirement, you will lose the entitlement to the exemption from 1 April 2024. It is therefore particularly important to take action before 1 April 2024 and to make sure the bonuses are correctly included. By doing so, you will retain entitlement to the exemption.

Need help?

Our Legal Consultants are at your disposal to analyse your documents and ensure compliance with the new requirement. Do not hesitate to contact them at legal@partena.be.