![]() As the temporary agency will not have all information available (e.g. Additionally, it is now also stipulated in the law that the burden of proof with respect to the conditions for night and shift work lies with the agency and not with the company where the employee is working. ![]() As of October 1 st, formal permission is required from the company where the temporary employees are working, in order for the temporary employment agencies to (continue to) apply the withholding tax exemption for night- and shift work. A maximum of a 15-minute interruption between two shifts is now allowed.Īnother important change has come into effect regarding temporary employment agencies (interim offices).The employee must therefore meet the 1/3 rd condition by either working 1/3 rd of the time in shift or in the night.Īdditionally, only hours for which a night or shift premium is (or would have been) paid can be considered (if other conditions are met) as hours performed in shift/night for this exemption. A strict separation between night and shift work has been implemented, meaning the two can no longer be combined to meet the 1/3rd rule per employee.The premium for shift work and for night work must be at least 2% and 12 % of the gross hourly wage, respectively, i.e., the hourly wage to which the employee would be entitled if he or she performed the same work in day shift, to be able to benefit from the (partial) tax exemption for shift or nightwork.Īdditionally, for remuneration paid from April 1, 2024, these premiums must be stipulated in the collective labor agreement, the labor agreement between employee and employer or the company work regulations to be considered a night or shift premium for the application of this exemption.This alert will summarize these changes, as well as give an overview of the latest changes regarding the exemption for night and shiftwork for dock workers. On March 28, 2022, new legislation was adopted, of which some new regulations have come into effect earlier last year other provisions are entering into effect now or in the future. This exemption gradually went up, and currently amounts to maximum 22,8 % (or 25%) of the taxable remuneration for night and shift work (higher percentage for full continuous work).Īs mentioned in our alert dated March 15, 2022, the legislation has since undergone significant changes in an attempt to provide more transparency, but also to prevent abuse. ![]() By means of a partial exemption of withholding tax with respect to employees working in a night- and/or shift system, a qualifying employer could keep a part of the taxes withheld from the salary of its eligible employees. Two decades ago, the Belgian legislator had foreseen a specific tax incentive in order to safeguard (mainly blue-collar) labor in Belgium, and thus lower the overall employer cost. ![]()
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