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Exemption from advance payment of withholding tax for starters – Explanation of the calculation of the period of 48 months
The Programme Act of 26 December 2015 provides clarification on the calculation of the period of 48 months that applies in the context of exemption from advance payment of withholding tax for starters. Reminder To support young entrepreneurs, the Programme Act of 10 August 2015 has introduced a specific measure with regard to the exemption from ad/en/knowledge-center/infoflashes/exemption-advance-payment-withholding-tax-starters-explanationRead moreWages: end of cash-in-hand payments from 1 October 2016
From 1 October 2016, wages can in principle not be paid cash in hand any more. Currently, wages that are due to the workers are paid as follows:/en/knowledge-center/infoflashes/wages-end-cash-hand-payments-1-october-2016Read moreThe employment premium in the Walloon Region: retroactive changes
The employment premium is an incentive for very small enterprises based in the Walloon Region to hire workers. One of the conditions to obtain this premium is net job creation. The employer will receive the premium if the net job creation remains during the 8 quarters after the quarter of hiring./en/knowledge-center/infoflashes/employment-premium-walloon-region-retroactive-changesRead moreTax shift: amounts of the structural reduction as from 1 April 2016
In our infoflash of 26 October 2015 we announced the changes in the amounts of the structural reduction as a result of the tax shift. To date, not all legislative texts on this subject have been published yet. However, the NSSO has communicated some adjustments to what had been previously announced./en/knowledge-center/infoflashes/tax-shift-amounts-structural-reduction-1-april-2016Read moreDiplomatic missions and consular posts: how to draw up/modify the employment regulations?
The procedure for drawing up/modifying the employment regulations applicable to staff that, on the one hand, is employed at the diplomatic missions or consular posts and that, on the other hand, is subject to the legislation applicable in Belgium, was set by Royal Decree. The procedure described in the Royal Decree of 9 December 2015 (which entered into for/en/knowledge-center/infoflashes/diplomatic-missions-and-consular-posts-how-draw-upmodify-employmentRead moreNew sectors exempt from employing young workers under a 'CPE' (first job agreement)
When certain conditions are met, employers are obliged to employ a given number of young workers aged under 26, unless they are exempt from this obligation. Hiring obligation Employers of the private sector employing at least 50 workers on 30 June of the previous calendar year are obliged to employ young workers aged under 26 at a given percentage of th/en/knowledge-center/infoflashes/new-sectors-exempt-employing-young-workers-under-cpe-first-jobRead moreTerrorist attacks in Brussels: consequences for the performance of the employment contract on Tuesday 22 March 2016
The terrorist attacks in the Brussels Capital Region and Brussels airport on Tuesday 22 May disturb the work relations as commercial centres and enterprises have closed doors, public transport is paralysed or main roads are blocked. Now, what about the remuneration of the worker who is not able to execute his normal activities on Tuesday 22 March due to these circumstances?/en/knowledge-center/infoflashes/terrorist-attacks-brussels-consequences-performance-employmentRead moreAbolition of the 1 % IPA discount for the profit sector
Since 1 April 2016, employers in the profit sector are no longer entitled to the 1% IPA discount (the structural exemption from payment of advance withholding tax)./en/knowledge-center/infoflashes/abolition-1-ipa-discount-profit-sectorRead moreExtra-legal child benefit: on which condition(s) exempt from social security contributions?
In February 2016, the Belgian Court of Cassation has ruled on whether the National Social Security Office (NSSO) can impose social security contributions to the extra-legal child benefit granted by the employer to his workers. What does the Court clarify to the NSSO?/en/knowledge-center/infoflashes/extra-legal-child-benefit-which-conditions-exempt-social-securityRead more