Laws and regulations change regularly, and this affects you as an employer or your employees. Acerta is therefore providing you with an overview of the socio-legal changes that are planned for July 2022.
The relaxed procedure for temporary unemployment was created because of the Covid pandemic. This procedure was later also expanded because of the flood and the conflict in Ukraine. This relaxed procedure will be coming to an end: as of 1 July 2022, you will no longer make use of it. The NEO has, however, provided transitional measures.
If an employee travels in his/her own car for work (work-related travel), you can grant him/her a mileage allowance that is exempt – up to a maximum amount. The maximum amount used to be adjusted once a year (on 1 July), but from now on it will be adjusted quarterly. For the period March to June 2022, the finance minister also announced a retroactive increase in the ceiling to €0.402 per kilometre.
For the period from 1 July 2022 to 30 June 2023, the Civil Service Minister recently published a figure of €0.4170 per kilometre, although this calculation did not yet take into account the new indexation mechanism on a quarterly basis, the details of which are still unknown. This means the new ceiling, which would apply from 1 July 2022 to 30 September 2022, is not yet certain.
On July 1, 2022, labour law supports for the healthcare and education sectors will expire. These sectors will no longer be able to neutralise student hours; meaning the student quota of 475 hours is valid again in these sectors. The use of temporarily unemployed persons and/or persons in a system of unemployment with company allowance (who could keep 75% of their benefit) is also no longer possible, meaning that the classical rules concerning working during a period of unemployment and the resumption of work from a system with company allowance are revived.
For layoffs starting 1 July 2022, new limit amounts apply to the special contribution FSO (Fund for Compensation of Employees laid off in the Event of Closure) on severance pay.
| Contribution rate | Annual salary limit for severance payments paid up to 30 June 2022 | Annual salary limit for severance payments paid as of 1 July 2022 |
|---|---|---|
| 1% | ≥ 44509 euro and < 54509 euro | ≥ 50166 euro and < 61436 euro |
| 2% | ≥ 54509 euro and < 64509 euro | ≥ 61437 euro and < 72706 euro |
| 3% | ≥ 64509 euro | ≥ 72706 euro |
The agriculture and horticulture sectors had the option, through a collective bargaining agreement, to pay seasonal staff in cash (both the advance salary and the wages). This opportunity has ended. The agricultural and horticultural sectors will also have to pay wages in book money from 1 July 2022, as provided for in the Wage Protection Act.
From 1 July, occasional teleworking days due to COVID-19 from our neighbouring countries will no longer be equated with Belgian working days. This specifically means that each teleworking day from a foreign employee’s foreign residence is no longer taxable in Belgium. The employer is not permitted to deduct payroll tax from the wage for teleworking days, but will instead have to check whether there is any foreign withholding tax payable.
Note: the NSSO is still providing a transition period up to 31 December 2022.
Social legislation is changing rapidly. As an employer, it is in your best interest to keep abreast of innovative regulations. This will also allow you to prepare in time. Our experts are ready to inform, advise and support you.
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