Abolition of the ‘December advance payment’ of withholding tax
From this year onwards, the 'December advance payment’ of the withholding tax will be abolished. This affects the so-called large employers and quarterly declarers. They no longer have to pay the withholding tax in advance in December to the FPS Finance.
RCC/SWT - Electronic form to apply for an exemption from replacement
An employer who dismisses an employee for the purposes of obtaining the system of unemployment with company supplement (RCC/SWT) must replace that bridging pensioner. In three cases, he can be exempted from the obligation to replace this employee. Some applications can now be submitted on-line.
If you make a company car available to your employees, a taxable benefit in kind arises when they use this car for private purposes. One of the elements to calculate the taxable benefit for the 2022 income year, the reference CO2 emission, has been published.
Temporary unemployment due to force majeure “floods” in 2021 officially treated as days actually worked for the annual l
The days of temporary unemployment declared in 2021 due to force majeure as a consequence of the exceptional weather conditions of 14 and 15 July 2021 are officially treated as days actually worked for the entitlement to annual leave.