Your wage administration in Q2 – 2019
The weather sometimes suggests otherwise, but the summer months are coming.
Your employees are probably also preparing for their holidays, but when are you obliged to pay their holiday allowance?
1. Holiday allowances
The weather sometimes suggests otherwise, but the summer months are coming.
Your employees are probably also preparing for their holidays, but when are you obliged to pay their holiday allowance?
For white-collar workers, the payment is in principle made at the moment they take their main holiday, but in most cases the payment will take place in the course of May or June. The blue-collar workers usually receive the holiday allowance from their holiday fund in the month of May.
Does your employee have none or only a limited number of annual holiday days? Then there are a number of non-binding alternatives such as youth and senior holidays or European holidays. Would you like more information about these alternatives? Contact us.
2. Eco vouchers – Annual gross premium
A few years ago the eco vouchers were still up for discussion. Meanwhile, they are well known. The regulation of eco vouchers is still fixed at sector level. For example, employers of Joint Committee 200 (additional Joint Committee for white-collar workers) must hand over eco vouchers worth 250 EUR in June to employees who have worked full-time during the reference period.
Employers belonging to the J.C. 200 must also pay the annual gross premium in June. In 2019 this amounts to 263.02 EUR. However, a new employer may choose to grant an equivalent benefit instead of this gross premium. Are you a new employer and do you have to pay this for the first time? We are happy to inform you about the possibilities of implementing an equivalent benefit.
The employers of Joint Committee 124 (construction company) must hand over the eco vouchers in May. It is therefore best to keep an eye on the sectoral guidelines.
3. Mobility budget
As of 1 March 2019, Belgian labour law has implemented the mobility budget.
What does it mean for you and your employees?
The mobility budget can offer a range of alternatives to the traditional company car. As an employer, you can choose to implement a mobility budget as soon as you have offered company cars for at least 36 uninterrupted months. But you are also free to attach extra conditions to this, for example, you can decide to let employees join only when the current lease contract expires.
Unlike the mobility allowance (the so-called ‘cash for cars’), where your employee exchanges his car for a monthly gross amount, your employee can retain the advantage of a company car with the mobility budget. However, this car must meet stricter environmental standards.
How much is the mobility budget?
The actual annual employer’s cost of the current company car (or for which you qualify) – (the so-called total cost of ownership) – determines the size of the mobility budget.
What can your employee spend the mobility budget on?
The budget can be spent on three pillars, each with their own social and fiscal regulations:
4. Adjustment of maximum of flat-rate office allowance
Do your employees regularly work hours from their home office ? Then you can pay them an expense allowance that covers the costs for i.a. heating, electricity and small office tools. The fixed amount for this has recently been increased to 126.94 EUR/month.
Other adjusted amounts are:
- Commuting and professional travel by bicycle: 0.24 EUR/km
- Cost of clothing (purchase and maintenance): 1.74 EUR/day
Publication date: 28 March 2019