Discrimination: be careful with the new criteria 18 January 2023 Recently, the anti-discrimination legislation has been the object of two important changes concerning the criteria on the basis of which employers may not discriminate against their employees. Read more
Exemption from employing young workers under a 'first job agreement' (FJA) in JC 140.01 18 January 2023 When certain conditions are met employers are obliged to employ a given number of young workers aged under 26. Except if they are exempted from this obligation. Read more
Penalties for incorrect declaration of withholding tax exemptions 17 January 2023 Employers will now be subject to heavier financial penalties in the event of an incorrect withholding tax declaration that has led to a wrongful exemption from withholding tax. Read more
The landscape of joint committees is changing: implications for the employers concerned? 17 January 2023 When the scope of a joint committee changes, some employers move from one joint committee to another. Knowing which conditions apply to their workers is crucial. Read more
Increase of the price of the railcard: what are the consequences? 16 January 2023 On 1 February 2023, the price of the SNCB railcard will increase by 9.73%. What impact does this increase have on the employer’s requirement to contribute to the commuting costs? Read more
Provision of accommodation: indexation CI 2023 11 January 2023 The taxable benefit of any kind for the provision of accommodation is calculated on the basis of the indexed cadastral income. Read more
Rental benefits: added value coefficient 2023 11 January 2023 The added value coefficient for the calculation of rental benefits of company directors for 2023 has been published. Read more
Funeral sector: expanding occasional work 10 January 2023 The scope of application for occasional work in the funeral sector is extended from 1 January 2023. Read more
What does 2023 have in store for you as an employer? 09 January 2023 In 2023, in addition to the extension or modification of already existing measures, many new measures are planned. Read more
Withholding tax calculation changes from 1 January 2023 09 January 2023 Since 1 January 2023, the withholding tax on the monthly salaries of employees and company managers and unemployment benefits with company supplement is no longer calculated per income bracket of 1 Read more
Unduly paid temporary unemployment benefits: recovery procedure 09 January 2023 If temporary unemployment benefits were unduly paid to a worker, the ONEm/RVA can recover them from the employer. Read more
Higher employer contribution RCC/SWT in 2023 and 2024 06 January 2023 The special employer contribution on the company supplement in the event of unemployment (RCC/SWT, the former bridging pension) will be increased for employers in the profit sector in 2023 and 2024 Read more