On 28 February 2019, after several postponements, the Belgian parliament approved the bill on the 'mobility budget', which will enter into force as of 1 March 2019. This budget gives employees opportunities to divide an amount of money onto different transportation methods, to get to work more efficiently and more environmentally friendly.
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On 28 February 2019, Parliament adopted the Act on the Introduction of the Mobility Budget. This measure, which had been announced by the Government some time ago, has finally been formalized in legislation.
À partir du 1er mars 2019, les employeurs dont les travailleurs perçoivent également des rémunérations versées par des sociétés étrangères devront retenir du précompte sur ces avantages.
The introduction of French payroll taxes for French tax residents as of 1 January 2019 is a current eye catcher as it also impacts foreign based (e.g. Belgian or Dutch) employers. Indeed, these foreign based employers will have to be compliant with the new French payroll tax requirements (i.e. referred to as 'Prélèvement à la Source').
Since 1 January 2018, an employer has been able to grant its employees a cash bonus based on part or all of the profits of the financial year (the so-called “profit bonus”). This profit bonus enjoys attractive social and tax benefits.
L’arrêté royal du 12 décembre 2018 simplifie les conditions permettant aux travailleurs âgés de bénéficier de l’indemnité prévue dans le cadre du régime dit « fin de carrière douce ».
Cette modification intervient suite au constat de l’échec actuel de ce régime, qui vise la promotion de l’emploi pour les travailleurs âgés.
De wet houdende diverse arbeidsbepalingen, die in de drukke maand december 2018 in het Belgisch Staatsblad werd gepubliceerd, heeft de wetgeving m.b.t. de sinds 1 januari 2018 nieuw ingevoerde winstpremie, op een aantal punten gewijzigd.
Since 1 January 2019, the benefits in kind for the private use of a company car and the free disposal of an apartment or house by the employer to its employee have been updated.
The wage norm is a percentage that expresses the maximum increase in salary costs over a two-year period, determined on the basis of the increase in salary costs in Germany, France and the Netherlands
La CCT n° 90/3 du 27 novembre 2018 introduit diverses modifications, de fond et de forme, au régime des avantages non-récurrents liés aux résultats.
