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.
How organising your company if teleworking becomes the norm?
Now that we are teleworking en masse, this will continue to be established even after the corona crisis. For example, if employees work from home more, they also expect partial reimbursement of expenses. How can you organize yourself as a company and reduce your HR costs?
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.
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).
It isn't always compulsory for you to cover the costs of your employees' commute, but it is an interesting alternative form of remuneration. Does your employee come to work in his or her own car? Then you are not required to cover the cost of the journey!
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.
The labour deal aims to increase the employment rate. Belgium wants to be more competitive with its neighbouring countries in e-commerce. Therefore, there are two new possibilities to introduce night work into e-commerce in moveable goods.