For “CBA 90” bonuses to be paid in 2017, the maximum exempted amount is higher than last year since the indexed ceilings have been fixed at EUR 3,255 (social security ceiling) and at EUR 2,830 (fiscal ceiling).
The long awaited law on various provisions regarding labour law in the context of incapacity for work was finally published, together with two royal decrees which entered into force on 1 December 2016. These regulations introduce the principle of a re-integration track within the company for employees temporarily or permanently incapacitated for work.
As from 1 January 2017, the maximum period in which students can be employed as contingent workers at the beneficial solidarity contribution will amount to 475 hours instead of 50 days per calendar year.
The amount of the benefit in kind on the private use of a company car can be calculated applying a CO 2 percentage to 6/7 of the catalogue value of the car. The CO 2 emission benchmarks vary each year. The Royal Decree of 24 November 2016 indicates the CO 2 emissions benchmark applicable for 2017.
Since the Act of 18 December 2015 entered into force, the interest rate of the legal minimum guaranteed return of the AOP has been variable. This interest rate is published every year by the FSMA on its website before 1 December. For 2017, the interest rate has just been published and remains at 1.75%, the same as for 2016.