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Which provisions apply to your employees' pensions? Is one of your employees entering retirement? Nothing to worry about, so long as you respect the provisions of the pension. Employee pension conditions You grant a retirement pension to employees who:

A CommV (formerly gcv) is a limited partnership characterised by the presence of at least one managing partner and one silent or limited partner. The managing partner is actively involved in managing the partnership, whereas the silent partner has a predominantly financial and anonymous role.

Human resources is much more than managing personnel administration. Thus, finding talent remains quite a challenge for many companies. Not to mention retaining increasingly demanding talent. A well-defined HR strategy is necessary to meet all these challenges. 

The Central Businesses Databank (KBO-BCE) centralizes the basic identity details of businesses and provides them to the various relevant authorities. The data contained in the databank has to correspond to the reality, of course. 

The SA (Société Anonyme) is a business type, usually reserved for financially powerful companies. It’s a capital-focused partnership that pulls in wealth anonymously. Compared to the SRL, the SA has a more complicated management organisation.

A non-profit is a group of at least three natural people or legal entities who selflessly pursue a common goal. That means that the members of the non-profit cannot get any material benefits out of the operations. The common project is laid down in the organisation’s founding principles: the so-called statutes. 

The primary goal of an SComm (Société en commandite) is realising a common, social goal through certain economic and social activities, maximising profit in the process. The difference in this business type now is that the social angle is an absolute requirement. 

A general partnership is a legal entity. It’s the least regulated and simplest business type. To set up a general partnership, you don’t need to visit a notary or publish a financial statement, nor do you need a financial plan. As a partner, you are unlimitedly liable in case of company debt, though, which means your private assets aren’t protected. 

As a self-employed person, you must pay social contributions to your social insurance fund. In return, you receive some social rights and benefits (legal pension, healthcare, child allowance, bridging rights, etc.) But how are social contributions calculated? On what criteria is the calculation based? We explain it all here.