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From 1 July 2023, it will again be possible to make your workers work 120 additional voluntary overtime hours, also known as "relance hours" - under an advantageous social security and tax regime (refer to our Infoflash of 20 July 2023).
We were still waiting for clarification on the social security and tax treatment of these hours. The legal texts have now been published in the Belgian Official Gazette.
At the level of social security contributions, the system of “relance hours” as it existed during the period from 1 July 2021 to 31 December 2022 has simply been renewed under the same conditions for the period from 1 July 2023 to 30 June 2025.
The pay of these 120 overtime hours is excluded from the concept of pay and is therefore not subject to social security contributions. They do not have to be declared in the DMFA.
Pay for the 120 “relance hours” is, in principle, tax-exempt.
However, the tax exemption only applies to pay for the hours concerned that does not exceed the pay due under the employment contract, work regulations or collective bargaining agreement for those hours if they did not constitute overtime. In other words, the exemption does not apply when additional pay is paid for working “relance hours”, unless such pay is due under the employment contract, the employment regulations or a collective bargaining agreement.
In addition, in order to benefit from the exemption, the pay must be paid or allocated no later than in the second calendar year following the year in which the “relance hours” were worked.
The tax exemption came into force on 1 July 2023 and applies to “relance hours” worked from that date.
Sources: Royal Decree of 15 September 2023 amending article 19, § 2 of the Royal Decree of 28 November 1969 adopted in implementation of the Act of 27 June 1969 amending the Decree-Law of 28 December 1944 on social security for workers, Belgian Official Gazette of 27.09.2023; Law of 31 July 2023 containing various tax provisions, Belgian Official Gazette of 23.08.2023
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