The amount you can claim per kilometre is currently 0.3363€. As long as you stick to this amount, no tax or social security is due on the payment although you need to keep a record of where you went and when. This amount applies until June 30 2017.
All employees in Belgium are entitled to paid education leave. Each region has now identified a list of sectors and jobs where a labour shortage exists. If an employee follows a course linked to one of these jobs where there is a labour shortage they are now entitled to 180 hours per year of paid education leave. (The previous limit was 100/120 hours per year). The list for the Brussels region is here; http://www.actiris.be/Portals/33/Liste%20NL-FR.pdf ; for Flanders here: http://www.rva.be/nl/documentatie/infoblad/t103 ; for Wallonia here: https://www.leforem.be/MungoBlobs/896/476/Etudes_qui_preparent_aux_metiers_en_penurie.pdf
Since 1 October 2016 fast electric bikes (top speed 45 km/h), have been allocated a new legal status – they are now considered as mopeds (bike with an engine) rather than bicycles. The major consequence of this change is the end of the total tax exemption for the employer on the bike allowance. Electric bikes can still open the right to an allowance of 0.22 EUR per kilometer but this amount is only tax exempt up until 31.70 EUR per month. There is no ONSS (social charges) to be paid on the allowance. Electric bikes with a top speed of 25km/h are in a separate category and they still retain the total tax exempt status (along with classic bicycles).
The burn out epidemic continues and the Ministry of Employment is starting to organize regular inspections to ensure employers comply with legislation regarding burn out prevention (Since September 2014 every employer must develop a set of measures to prevent burn out and other psychosocial risks at work by doing a psychosocial risks analysis, creating processes for employees to submit requests for intervention, selecting a prevention advisor and informing and training all the required staff on the issue). Check your work regulations to make sure they are up to date. (required since March 2015).
From 1 January 2017, students can work up to 475 hours per year (up from 50 days per year regardless of the number of hours per day worked). The effect will be to enable students to work for more hours whilst remaining within the limits for reduced social contributions (which are paid by the employer). A new online system will come into operation at the same time enabling students to check easily from their mobile phones how many hours they have left.
The UK’s vote to leave the EU will inevitably mean several years of detailed neg-otiations on everything from technical guidelines for thousands of products, rules on whether and how British people can live in work in the EU in the future and vice versa.
One of the surest ways of insuring your business against years of uncertainty is to set up a company in Belgium now. This is simple and straightforward. Yo
u can be sure that you can continue to trade unencumbered by new rules with your current EU clients, you can invoice your clients in euros and incur your expenses in euros. Following the UK’s exit, your goods and services won’t be affected by BREXIT.
For more details contact Louise Hilditch: firstname.lastname@example.org or telephone +32 495 160 845
With thanks to Pierre-Nicolas who writes,
“Recent articles in newspapers pointed the decrease of firm creation in Belgium, especially in the Southern part of the country when the creation rate was said to have decreased 11.2%. We downloaded the figures from BeStat, the official repository of statistical figures for Belgium, and the reality looks slightly different. ” Read on for more details.
Or is it a new high (est) ever level?
We received a letter the other day from a Ministry in Wallonia informing us that our letter had been received but according to some Administrative Decision they could only respond to registered post. We were therefore kindly requested to re-send our letter, this time by registered post so that they could reply to it. You couldn’t make it up! Share your stories on our blog.
Several years after introducing framework legislation on what qualifies as employee status and what qualifies as self-employed status the Belgian government has defined nine specific criteria to determine an individual’s working status.
From 1st January the criteria will apply to manual workers only (cleaners, construction workers, security guards and transport workers) although the government may well extend the sectors covered by the legislation subsequently.