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A lot of companies will have to forward their social balance sheet to the National Bank of Belgium after the close of the financial year.
The social balance sheet is an instrument through which companies have to report on their employment situation and on the training activities in which workers have participated.
Mind that the employer who does not observe his obligations with regard to the social balance sheet will be punishable by terms of a criminal fine or an administrative fine.
The social balance sheet holds the following information:
Since 1 January 2017, the training efforts consist of an inter-professional objective of an average of 5 days training per year per full-time equivalent. This is an objective that will have to be achieved inter-professionally as part of a growth path.
From 2023, this inter-professional objective will be replaced by the individual right for the worker to a certain number of training days per year (at least 5 training days per year; 4 days in 2023).
The produced social balance sheets are the basis of the annual assessment of the training efforts. Therefore, the employer will have to keep on registering the training efforts in the social balance sheet.
Mainly the following companies are obliged to produce a social balance sheet:
Like every year we will supply a balance sheet on which the data are stated on the status of the employed persons (sections 1001 and following) and the personnel turnover during the financial year (sections 205 and 350).
You will receive this document in the course of March 2023.
You may forward this document to your accountant if he deals with the annual account and the social balance sheet of your company.
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