Have you ever thought of hiring a pensioner? With the relaunch of cultural events and leisure activities, extra hands might come in handy.
Recent research by Acerta shows that by 2020, more Belgians will have retired before the age of 65. The fear of corona infection has probably convinced the over-60s to retire a little earlier. They have since already received their vaccine, and can come and lend a hand. Let's give you an overview of the possibilities.
As an employer in the private sector, you can employ a person who receives a retirement or survivor's pension, regardless of his/her age. However, this does not change his/her status as a salaried employee. You must therefore follow the same rules as for the other employees in your company. Therefore, in principle, you cannot recruit a pensioner for an employment contract with an employment break of less than 1/3 of a full time job.
The statutory rules on dismissal must also be complied with. The only difference is that once the legal retirement age of 65 has been reached, the notice period may not exceed 26 weeks.
Is your retired employee 65 years of age or older, or can he demonstrate a career of 45 years? Then he can earn as much as he wants (no income ceiling) while fully retaining his pension. In other cases, income limits must be respected.
Because of the corona pandemic, retired employees in key sectors and essential services can earn unlimited extra income, regardless of age and career. This measure is provisionally in force until 30 June 2021. However, due to the combination of pension benefits and salary, the pensioner will lose part of the tax relief on his pension. The salary is subject to classic tax rules.
Don't you need a permanent worker, but rather someone who can assist flexibly? Then you can also hire a pensioner as a flexi-jobber if he meets one of these conditions:
Once he or she has reached the age of 65, he or she can work in a flexi-job without checking these conditions.
Please note that persons receiving 'transitional benefits' are not considered 'retired'. In addition, you are not allowed to hire a flexijobber if your permanent staff is still temporarily unemployed because of corona.
Flexi-jobs are possible within the following sectors:
What are the advantages of a flexijobber?
Keep in mind that, on top of this minimum wage, you have to pay other allowances and premiums provided for by the collective labour agreement (e.g. weekend allowance, end-of-year bonus, eco cheques, etc.).
Pensioners can also be employed in association work. For this, it is again required that they must have received pension benefits two trimesters prior to the association work (and again, persons receiving transitional benefits are not considered retired).
Association work is possible for the following activities:
When can you use association workers?
Only actual associations, private legal persons or public legal persons can use association workers. This is on condition that they do not distribute, directly or indirectly, any capital gain to their founders, directors or any other person.
Association work is possible for a limited number of activities. You can find an overview of the permitted activities here .
Using an association worker offers your organisation many advantages:
Please note that, for the time being, the current regulation for association work only applies to the sports sector until the end of 2021. Recently, the government announced 2 extensions to this (temporary) system of association work:
Before you can call on these extensions, they still have to be officially published.
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