Compensation en Benefits


Mrs. Sophie Berg

Berekening van interesten op brutoloon
31/03/2010

Het Grondwettelijk Hof bevestigt in zijn arrest van 4 februari 2010 de wettelijkheid van artikel 69 en 70 van de wet van 8 juni 2008 (en in het bijzonder het retroactief karakter). Op basis van deze artikelen kunnen werknemers sinds 1 juli 2005 aanspraak maken op verwijlinteresten op het brutoloon (inclusief sociale bijdragen en voorheffing).

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Mr. Emmanuel Leroux

The act on the corporate governance statement and the remuneration of directors and executives of listed companies
26/03/2010

In the wake of various international initiatives, the Belgian legislator has set its rules on the bonuses and severance payments for the directors and executives of listed companies, as announced frequently by the press during the last few months. These new rules are included in a broader act “on the enhancement of corporate governance for listed companies and autonomous public undertakings and on the amendment of the rules with regard to the prohibition against pursuing functions in the banking and financial sector”. The text of the act is final and is awaiting publication in a few days.

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 Collective bonus plan

Collective bonus plan
17/03/2010

Since 1 January 2008, it has been possible for employers in Belgium to introduce a collective bonus system eligible for favourable tax and social security treatment.

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Mr. Didier Berckmans

No lump sum valuation of mobile phone benefits
16/03/2010

In our newsflash of 7 December 2009, we announced the approval of a draft Royal Decree by the Council of Ministers relating to the valuation of the benefit in kind for the private use of mobile phones (cell phone, Blackberry etc.) granted by the employer. The government has, however, recently reconsidered its decision and withdrew the draft Decree.

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Mr. Didier Berckmans
Mr. Thomas Martens

Belgian employers now bear the burden of proof of lump sum cost allowances
11/01/2010

The programme law of 23 December 2009 looks to turn around the burden of proof procedure – as far as social security is concerned – of lump sum cost allowances.

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Mrs. Delphine Bibauw
Mr. Tom Claeys
--None-- Bert Croimans
Mr. Geert Joosten

Negative indexation at the beginning of 2010
16/12/2009

The probability that nearly half a million employees of the Belgian private sector will see their wages decrease from the beginning of next year is very high.

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Mr. Didier Berckmans

"Forfaitary" valuation of mobile phone benefits foreseen
14/12/2009

The Council of Ministers recently approved a draft Royal Decree which defines the way in which the benefits of private mobile phone use (cell phone, Blackberry etc.) must be estimated when calculating social security contributions.

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Mrs. Isabel Plets

New developments on holiday and holiday pay
30/10/2009

Contrary to holiday pay for blue-collar workers, for white-collar workers it is paid by the employer himself.

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Mr. Didier Berckmans

Mandatory Eco-cheques for JC n°218
01/07/2009

On 18 June 2009, the social partners of Joint Committee (JC) n°218 adopted a draft sectoral agreement for the years 2009-2010. This project is currently submitted to the Trade Unions for approval and should materialise shortly in the form of a sectoral CBA.

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Mrs. Anne-Françoise Mouchart

Stock option plans extended
23/04/2009

Companies and beneficiaries of stock option plans can now, under certain conditions, extend the exercise period of options granted through stock option plans [1].

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