The Court of Justice confirms a policy of neutrality can justify discrimination based on belief. Read more
Since 1 January 2017 the legal interest rate decreased from 2.25% to 2%. In fiscal matters and in matters involving the National Office for Social Security (NOSS) the rate remains 7% for now.
Granting warrants to employees whose employment contracts have been terminated and to former employe
The Ruling Commission brings clarity According to the Ruling Commission, improper use of a warrant plan could constitute simulation, barring the warrants from the scope of the Act of 26 March 1999 and resulting in the exemption of social security contributions being forfeited. This could in particular be the case when warrants have been given …
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. Read more
The amount of the benefit in kind on the private use of a company car can be calculated applying a CO2 percentage to 6/7 of the catalogue value of the car. The CO2 emission benchmarks vary each year. The Royal Decree of 24 November 2016 indicates the CO2 emissions benchmark applicable for 2017. Read more
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 …
The Federal Public Service Employment has modified the remuneration thresholds to be taken into account for the application of certain employment provisions for blue- and white-collar employees. Read more