Last Friday 6 February 2015, the Ministerial Council has passed the 'Catering Plan' 2015.
This Catering Plan comprises 2 parts:
1. Mandatory registered cash register system
We have already elaborated on the timing of these obligations and the resulting social security and tax benefits in the Infoflashes which have been published on our website, the last of which was published on 11 December 2014.
2. Additional reductions in contributions
- The system of low cost overtime which:
o gives the employer entitlement to an exemption from the advance payment of withholding tax
o and the worker a tax reduction
will be extended from 180 to 360 h/year.
- Currently, the employer can deploy casual workers during maximum 100 days/year. This number will be increased from 100 to 200 days/year.
- A system of flex jobs will be introduced. The workers who perform a main job of 4/5 and who pay full social security contributions on these earnings may earn extra in the catering sector on top of these earnings. This labour is only liable to 25 % of final employer's social security contributions.
These 3 measures still have to be incorporated in legal texts. The timing for the implementation of these measures provides for a second reading in the Ministerial Council in June 2015. The government is planning to implement these 3 measures by 1 October 2015.
Enclosed you will find the press release which has been published following the Ministerial Council of 6 February 2015: http://www.presscenter.org/nl/pressrelease/20150206/plan-van-aanpak-horeca-2015.
Source: Joint press release of Sleurs, Tommelein, Peeters and Borsus
'Catering plan 2015’ to support the sector - 6 February 2015.
Auteur: Anne Ghysels