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Cyclists get more

2023-12-14T13:45:28+00:00

From 1 January 2024, the maximum bike allowance for employees who cycle to work will increase to 0.35€ (up from 0.27€ per kilometre). The tax office decided to increase this amount to further encourage bike use among commuters. A tax cap of 2,500€ per year in bike allowance was also created, which corresponds to 7142 kilometres per year under the new maximum allowance. Currently, the minimum bike allowance per kilometre per sector are: CP 200: 0.27€ CP 329: no minimum amount CP 335: no minimum amount CP 337: 0.24€ REMEMBER you must provide this net allowance to employees coming by bike (since 1st May 2023).

Cyclists get more2023-12-14T13:45:28+00:00

Don’t forget to record employee expense claims in the payroll before mid January 2024

2023-12-14T13:39:01+00:00

Remember that work-related expenses reimbursed by the employer to the employee (such as reimbursement of travel expenses, parking tickets, office supplies etc.) must appear on the employee's tax form 281.10 since the income year 2022 (for filing in 2023). They are considered as tax-free but need to be displayed for transparency and tax evasion prevention reasons. You can add these amounts every year in December or at the latest by mid-January. This is not about regular allowances that you may already provide and report  through the payroll system but one off expenses that you process throughout the year.

Don’t forget to record employee expense claims in the payroll before mid January 20242023-12-14T13:39:01+00:00

Belgium Parliament adopts a vast package of new employment rules

2022-10-24T16:07:27+00:00

There's a new employee right to disconnect. Organisations with more than 20 employees will need to update their work regulations before 31st January 2023, setting out the organisation's policy when it comes to using digital and communications tools outside of the regular working hours. Compressed hours have been a possibility for several years already, where you squeeze your 38 hours into 4 rather long days rather than 5. However, now a full-time employee is entitled to request compressed hours over 2 weeks rather than 1 (working more one week and less the second). This is specifically targeted at co-parenting situations but any employee can request it. As the employer you can refuse to grant the request but you will have to justify your refusal. Compressed hours can be reviewed and either renewed or stopped every 6 months. If you employ more than 20 staff you will have to set up a formal training plan for your team setting out their training objectives for the year(s) to come. This needs to be ready by end of March 2023. If you have between 10 and 19 employees you need to offer one day of training per [...]

Belgium Parliament adopts a vast package of new employment rules2022-10-24T16:07:27+00:00

Employers may pay too many social contributions

2019-03-16T11:59:14+00:00

Around 4% of workers are entitled to an ONSS reduction that is not applied. The average amount to be recovered through this reduction is of €2200. Hopefully it is still time to get your old ONSS reductions back! Acerta explains all about how employers can beneficiate from a full range of subventions for their employees in its article "Récupérer les réductions ONSS du passé ? Il n’est pas trop tard !" (Only available in FR).

Employers may pay too many social contributions2019-03-16T11:59:14+00:00

Have you paid too much in employer social contributions?

2019-03-15T16:38:15+00:00

According to Acerta, around 4% of employees are entitled to an ONSS reduction that is not applied. The average amount that could be recovered through this reduction is €2200. Hopefully you still have time to get your old ONSS reductions back! Acerta explains all about how employers can benefit from a range of subsidies for their employees. Read the article (Only available in FR). — Source: Acerta

Have you paid too much in employer social contributions?2019-03-15T16:38:15+00:00

New per diem conditions

2019-03-15T16:40:57+00:00

Since 1st September 2017, the per diem amounts and conditions for federal employees have significantly changed. This matters as many employers in the private and non-profit sector use these amounts for their own employees. It was confirmed recently that the new amounts and conditions also apply. Read more here (Only available in FR). — Source: SD Workx

New per diem conditions2019-03-15T16:40:57+00:00

Personal use of company mobile phone not automatically taxed as a benefit in kind

2019-03-15T17:49:39+00:00

The finance minister recently made waves by stating that no benefit in kind need be applied for a mobile phone provided to employees as long as the latter pay the costs related to personal use. These costs could be established with a system of split billing or by setting a realistic amount. Links: Only available in FR – Outils IT : les nouveaux forfaits confirmés au niveau social…mais incertitude en cas de split billing (Group S) Source: http://www.hralert.be/fr/news/usage-prive-du-gsm-de-societe-pas-d%E2%80%99office-impose (HR Alert)

Personal use of company mobile phone not automatically taxed as a benefit in kind2019-03-15T17:49:39+00:00

Reduction in social security contribution rates

2019-03-15T18:00:28+00:00

Among the many measures proposed by Belgium’s ‘taxshift’ measures, is the gradual decrease in social security contributions paid by self-employed. of the independent workers gradually decreases. This year the final phase has come into effect with a new, lower rate of 20.5% on professional income. This rate applies to all self-employed people. 2018 social security contributions The table gives an overview of the basic social security contributions per quarter for 2018. According to your income, these contributions can be higher. In order to accurately estimate your income, you may use this Social security contributions simulation tool (Only available in FR and NL). Source: Partena Professional

Reduction in social security contribution rates2019-03-15T18:00:28+00:00

New reduction thresholds for provisional ONSS contributions starting in 2018

2019-03-16T12:45:59+00:00

In the past, self-employed workers who wanted to reduce their contributions after experiencing a drop in income were often unable to do so. To try to make it easier for people to take account of fluctuations in their income, the Government has introduced 4 new reduction thresholds (to add to the 2 existing thresholds) so that more people can adjust their contributions to match their actual income. The new thresholds are applicable to contributions from the first quarter of 2018. Source: Partena Professional

New reduction thresholds for provisional ONSS contributions starting in 20182019-03-16T12:45:59+00:00

Have you overestimated your state pension in Belgium?

2016-11-10T11:50:28+00:00

According to a study by Securex, most self employed people in Belgium overestimate the amount that they think they will get when they retire by 25%. A survey showed that most freelancers thought they would get over €1000 per month whereas the true figure is closer to €800.    

Have you overestimated your state pension in Belgium?2016-11-10T11:50:28+00:00