No nominative list of incoming taxpayers and researchers for income year 2022
On 1 January 2022 two special tax regimes were introduced, one for incoming taxpayers and one for incoming researchers. Each year the employer must submit a nominative list of affected employees. For the income year 2022, this requirement does not apply.
Combating the gender pay gap: remember not to forget to draw up the 2021-2022 report!
In order to determine whether the remuneration policy conducted within their company is gender neutral, certain employers must make a detailed analysis of the employees’ remuneration structure.
Unemployment with company supplement: new amounts as of December 2022
The central index was exceeded in November 2022. As a result, certain social benefits will be indexed by 2% in December 2022. This has an impact on the company supplements paid in the context of unemployment schemes with company supplements (RCC/SWT).
Collective closure in 2023: communicate the date before 1 January 2023!
Leave dates within a company can be set either individually by means of an agreement between the employer and each employee or collectively (for the company’s staff) in case of a closure of the company.
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 2023 income year, the reference CO2 emission, has been published.
NSSO: holiday pay in 2023 for temporary unemployment in 2022: compensation for employers of non-manual workers
The compensation for holiday pay for non-manual workers who were temporarily unemployed due to force majeure crisis in the first half of 2022 will soon be calculated by the NSSO and will be deducted from the contributions of the 3rd quarter 2023.
CBA No. 90: Good news if there are no comments in your register of comments!
On 6 February 2023, a law of 26 December 2022 providing for a simplification of the administrative steps to be followed by the employer in case of implementation of non-recurring result-related benefits (also called “CBA No. 90 bonus”) came into force.