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Laws and regulations change regularly and this affects either you as an employer or your employees. Acerta is therefore providing you with an overview of the socio-legal changes that are planned for April.
In June 2021, the social partners in the Group of 10 decided to increase the guaranteed average minimum monthly income (GMMMI) – the gross minimum wage for short – in stages. The concrete agreement was specified in CLA no. 43/15. The minimum wage increased for the first time on 1 April 2022, with the second increase on 1 April 2024, when the GMMMI rose by € 35.70 gross per month.
Subject to and not exceeding the pivot index at the end of March, the GMMMI from 1 April 2024 is expected to be € 2,029.88 (€ 1,994.18 plus € 35.70).
The Planning Bureau is forecasting that the April index will exceed the pivot index. By the end of March, i.e. when the index is published, we will know whether the pivot will be exceeded in March or April. Exceeding the pivot causes a 2% increase in the GMMMI from the month following the month when it is exceeded.
Please note that the (full) GMMMI does not apply to young people aged between 18 and 20 who are employed on a student contract, and to young people aged 16 and 17 who are employed on an ordinary employment contract. The degressive rates as ratified by CLA no. 50 from 29 October 1991 will continue to apply unless other agreements have been made in the sector.
The government is implementing the social partners’ agreement. It has committed itself to ensuring that the net wages of workers on very low wages will increase by € 50 net per month.
To reach the target of € 50 net, the fiscal work bonus for very low wages will be increased. This increase can only be achieved by splitting the social work bonus into two parts (A and B). A first part of the social work bonus applies to very low wages (B) and a second part to slightly higher wages (A). The percentage of the fiscal work bonus rate is increased (from 33.14% to 52.54%) and applied to the result of Part B of the social work bonus.
On 18 March 2024, the required royal decrees regarding the splitting of the social work bonus and the structural reduction were published in the Belgian Official Gazette.
From 1 April 2024, employees’ pay slips must show the amount of both the social and the fiscal work bonus.
To offset the additional costs due to the increase in the GMMMI, employers will receive an additional low-wage discount through an adjustment to the structural reduction. The very low wage limit S2 increases from 1 April 2024.
The FLA is a digital application that lists and manages all relevant information related to employee training. Employees will be able to check at any time how many days and/or hours of training they are entitled to and what type of training.
This database also imposes a new obligation on employers to consistently enter all the data so that employees’ rights can be established.
Although the intention is for this platform to be available to employers in a temporary version from 1 April 2024, the obligation should only come into force for employers from 1 December 2024.
The current obligation for employers to offer outplacement assistance worth € 1,800 if they, having completed the medical force majeure process, unilaterally cite definitive incapacity for work in order to terminate an employee’s employment contract will in principle be replaced from 1 April 2024 by the obligation to deposit the same amount in a Back to Work fund to be set up within the NIHDI.
Affected employees and other persons with long-term incapacity for work will be able to use this fund to purchase services tailored to their needs from specialised and recognised service providers. They get an intervention (in the form of a voucher) from the Back to Work fund for a maximum amount of € 1,800.
In addition, the employer will have to electronically communicate the following information to the NIHDI no later than 45 calendar days after the termination of the employment contract due to medical force majeure:
Employers who do NOT fulfil the above obligations may be penalised with a Level 2 sanction. Specifically, this means either a criminal fine of between € 400 and € 4,000 or an administrative fine of between € 200 and € 2,000.
Various royal decrees should further define the notification method and the method of payment of the contribution by the employer, the criteria to be met by service providers, the application procedure to the Back to Work fund, as well as the effective entry into force of the measures. We will notify you further as soon as more details on this are known.
The regulations relating to the partial exemption from payment of withholding tax for shift or night work (continuous or otherwise) changed from 1 April 2022. Since that date, requirements have included that the shift or night premium meet a minimum threshold for that premium to be entitled to the application of this partial exemption from payment.
At that time, it was also announced that from 1 April 2024, the premium not only had to reach that minimum threshold but also had to be included in a CLA, in the labour regulations or in the individual employment contract. Employers were thus given time to comply with this requirement, if necessary. The transition period thus ended on 31 March 2024.
On 1 January 2024, the flexi-job system was expanded and reformed. A significant number of sectors in which flexi-jobs are allowed have been added, and the rules and conditions around flexi-jobs have been updated.
Since the reform, sectors (except those where flexi-jobs were already allowed before 2024) have had the option to agree whether to opt into or opt out of the flexi-job system.
Opting in means that a sector where flexi work is not currently allowed can enter into an agreement to allow flexi work, either in full or in part. Opting out means that a sector where flexi work is currently allowed can enter into an agreement to rule out flexi work, either in full or in part. However, these decisions to opt in or opt out must be ratified by royal decree.
In 2024, opting in or opting out can be done on a quarterly basis; from 2025, it will only be possible on an annual basis. This means that in 2024, new opt-ins or opt-outs can come into force on 1 April, 1 July and 1 October.
Several sectors are on a pathway towards opting in or out. This includes a review of whether and by when flexi-jobs will be allowed in Flemish childcare and in education. The funeral homes sector (PC 320) has reached an agreement to limit flexi-jobs from 1 April 2024 to jobs that also allow for occasional work (in other words, bearers). And in PC 323, an agreement has been reached to exclude service staff from the scope of flexi-jobs from 1 April 2024.
Those opt-ins and opt-outs have yet to be ratified by royal decree, which will determine the conditions and date of entry into force.
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