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What will change in 2021?

11 January 2021 Employers
Amandine Boseret

The year 2020 was at the very least eventful. Changes followed each other at a rapid rate due to the corona pandemic. Looking ahead, we're being careful. However, there are a number of changes, which will have an impact on your work organisation, which are already fixed for 2021. We'll provide an overview.

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Extension of maternity leave

The coalition agreement envisages a gradual extension of maternity leave for fathers and co-parents. For births from 1 January 2021, the ten days maternity leave will be increased by five days to a total of 15 days.

The employee can also freely choose these additional days of maternity leave within four months of the day of delivery.

From January 2023, the number of days of maternity leave for fathers and parents will be increased by a further five days, bringing the total to 20 days.

Reference CO2 emissions are also limited

The reference CO2 emissions which are used to calculate benefits for all types of company cars, were also adjusted by the government. From 2021 onwards, this reference CO2 emissions will be limited to (at most) the level of the previous income year. As a result, the reference CO2 emissions will no longer be able to increase, and the taxable benefit of all kinds can therefore not be lower than in the previous income year.

CO2 values for calculating taxable benefits of all types of commercial vehicles

What CO2 value should you use to calculate the taxable benefit of all kinds from income year 2021? Briefly explained:

  • if the car only has a NEDC value, the NEDC 1.0 CO2 value should be used
  • when the car only has a WLTP value, the WLTP CO2 value should be used
  • when the vehicle has both a NEDC 2.0 value and a WLTP value, the NEDC 2.0 CO2 value or the WLTP CO2 value can be used (your choice).

New conditions for SWT

In 2021, there are new conditions that have been fixed since 23 April 2019, which apply if you want to use the Single Payment Unemployment System.

Brexit is final

The United Kingdom has left the European Union on 1 January 2021. The exit has far-reaching consequences for businesses and employees. Are you also left with a lot of questions about Brexit? Be sure to read this article.

Wage indexation JC 200

 Automatic wage indexation for JC 200 is implemented as usual in January. For January 2021, the wage indexation is +0.95%.

Work after retirement: increase in the limit amounts

Pensioners may earn unlimited money from the year in which they reach the age of 65, or if they can prove a career of 45 years at the start of their retirement pension. Other pensioners do have income limits. From 1 January 2021, the limits of amounts included in the Workers' Pension Decision of 21 December 1967 will be increased.

There is an exception to the rule. Due to the corona pandemic, retired nurses, doctors, health experts and other professional activities in crucial sectors or essential services will be allowed to earn unlimited income in addition to their pensions until 31 March 2021.

Exemption from payroll withholding tax for training

In order to encourage employers to train their employees more, the government introduced a new partial exemption from the transfer of withholding tax. Only employees who have been employed for more than 6 months are entitled to this exemption. They must follow a minimum number of days of training, within a certain reference period and in addition to the training objective imposed by the Workable and Agile Work Act in 2017.

And beyond that?

There are, of course, many announced measures, but they are not yet fully established, let alone the date on which they would apply. As usual, Acerta will keep you informed of new changes that could have an impact on your organisation.

Do you have any questions about these changes?

Our experts are ready to inform, advise and support you.

Contact us

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Amandine Boseret_acerta

Written by Amandine Boseret

Juridisch adviseur bij Acerta

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