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).
As of 1st January 2024 an employee falling sick during their legal holidays can request to transform these days off into sick leave, if they provide a medical certificate from the first day of illness and inform the employer about their location. These holidays will then be usable at a later date. If the days cannot be taken by the end of the year, they will be paid to the employee, who will be able to use them in the following 24 months (at the point of use they will not be paid on these days as they will have already been paid but they are entitled to the time off). This is new : Previously, the days were paid to the employee, without them having the opportunity to use them the following year. As of 2024, the holidays will thus be paid at the end of the year rather than when they are actually taken by the employee. This new law covers legal holiday but also maternity leave, birth leave, adoption leave, accident at work leave, care leave and welcome leave (for foster parents). Your work regulations should be adapted accordingly, following the usual procedure. [...]
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.
The right to professional training has been in place since October 2022. The number of days that each employee is entitled to depends on the size of the employer and their sector. Non-profit organisations from CPs 337 and 329 should follow these rules: The right to training does not apply to organisations with fewer than 10 staff members. Organisations with 10 to 19 staff members should provide 1 day of training per year. Organisations with at least 20 staff members should provide 4 days per year since 2023 (rising to 5 days per year as of 2024). All employers are required to maintain an individual training record to keep track of the training staff have done and from 2024 this will be transferred into a Federal Learning Account to be updated quarterly. The platform won't be available until April 2024 so for now you can use your internal recording system. The FLA once it is up and running will be accessible to employers and employees. Last update 14 December 2023
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 [...]
Government guidelines published on 27 January 2022 extend the requirement to work from home until 27 April 2022 (as long as you can actuallydo your job from home). As before a maximum of 20% of employees can be present at any one time in the workplace. Arrêté royal modifiant l'arrêté royal du 28 octobre 2021 portant les mesures de police administrative nécessaires en vue de prévenir ou... (Moniteur belge, 27 janvier 2022, voir article 14)
This week, the Council of Ministers approved the draft texts for the salary restraint rules for 2021 and 2022. As expected, there will be a maximum average increase in salary costs of 0.4% in addition to indexations and barometric increases. The salary margin determines the maximum increase in the average salary cost per employee for two years. The maximum evolution of the wage costs amounts to 0.4% for the years 2021 and 2022. Indexations and scale increases remain guaranteed. Source SDWORX
Since April 2021, all employers have had to complete a monthly working from home report in order to help ensure that the rules were followed. As of July 1, 2021, working from home is no longer mandatory but is still recommended by the authorities. The end of compulsory working from home also means the end of the working from home declarations. From July 2021, and for the following months, employers will therefore no longer have to introduce a declaration. Source SDWORX
A new law in Belgium has extended the period of paid compassionate leave from 3 to 10 days for the death of the spouse or a cohabiting partner or his/her child. This is paid by the employer. The time off is allocated as follows: Three days, to be chosen by the employee from the period beginning on the day of death and ending on the day of the funeral; Seven days to be chosen by the employee within one year of the day of death. A derogation from both periods is possible with the agreement of the employer. Source SDWORX
As of July 1, 2021, federal employees will receive a flat-rate allowance of EUR 0.3707 per kilometer for the use of their personal vehicle for business purposes. This amount is valid for the period from July 1, 2021 to June 30, 2022. All other employers may use the same amount when employees make work trips with their personal vehicles. Source SDWORX