Author: ibizz

Employees who use their own car to travel for professional purposes, can receive a reimbursement from their employer for the costs incurred.

It is not necessary to be able to prove the exact amount of these costs as the authorities have fixed a maximum lump sum per kilometre that is accepted as a cost proper to the employer (“mileage allowance”). This mileage allowance is exempt from social security contributions and taxes if the maximum amount per kilometre is not exceeded.

The new amount applicable starting from 1 October 2024 until 31 December 2024 is 0.4293 EUR per kilometre.

As a reminder: the amount that was applicable from 1 July 2024 until 30 September 2024 was 0.4297 EUR per kilometre. Note that there is a slight reduction compared to the previous amount.

However, it is alternatively possible to opt for the annual indexation of the mileage allowance. An employer can therefore choose between the quarterly indexed amounts or the annual indexed amount, which amounts to 0.4415 EUR per kilometre for the period from 1 July 2024 to 30 June 2025. In the latter case, the employer should thus maintain the same amount during the entire period.

We reiterate that the number of kilometres per year should not be abnormally high (max. 24,000 kilometres per year). If the number of kilometres is higher, proof must be furnished.

The quarterly and yearly indexed amounts are maximum amounts. Employers can reimburse the driven kilometres at a lower rate without any discussion. A higher reimbursement is also possible, but in that case, the burden of proof lies with the employer and the employee. They should be able to prove that the allowance granted is in line with the actual cost.

The school year is in full swing, so about time to list all the regional principles regarding educational leave.

What is the scope?

Paid educational leave gives the employee the right to follow an approved training course and to be absent from work while keeping his/her entitlement to salary. Not each and every training course opens the right to educational leave. However, the training does not necessarily need to be linked to the employment activities exercised by the employee for the employer.

In Flanders, ‘Flemish training leave’ has replaced paid educational leave. In order to determine the competent region for this type of leave, you need to check where the seat of business is located where the employee is employed. This is the address/location as mentioned on the DmfA declaration for the National Social Security Office. The employee’s place of residence or the place where the training is followed are therefore not decisive for entitlement to educational leave.

With this newsletter we wish to explain the general system and the regional differences of educational leave. We limit ourselves in the present overview to the three biggest regions in Belgium: Flanders, Brussels and Wallonia.

Which employees are involved?

All employees from the private sector working on a full-time basis. Certain part-time working employees are also entitled to this type of leave.

Does this apply to all courses?

No. Only training courses approved by the authorities are eligible, but there are regional differences when it comes to these approvals.

Through the links below you can verify if a training is approved in the region where your employee is employed. Unfortunately enough, these databases are not available in English.

• Flanders: https://www.vlaanderen.be/opleidingsdatabank
• Brussels: https://economie-werk.brussels/educatief-verlof-opleiding
• Wallonia: https://emploi.wallonie.be/home/formation/conge-education-paye.html

The training should normally last at least 3 study credits or last at least 32 hours.

In Flanders the employee is allowed to combine several courses or modules at different training providers – which by themselves do not amount to 32 hours – in order to meet this minimum requirement.

Can the employer refuse the request for leave?

No, the employee has the right to take training leave and the employer cannot refuse. The days of absence however need to be planned in mutual consent between the employer and the employee.

How many hours of leave can the employee apply for?

This depends on the specific training course the employee follows.

Maximums have been set which depend on the training followed and which differ per region.

The maximum number of hours of educational leave in Brussels for certain courses have increased. The rules provide for the possibility of so-called increases. For example: a language course gives entitlement to a maximum of 80 hours of educational leave per school year in Brussels. This limit can be increased to 130 hours if the employee chooses, for example, to study one of the national languages or sign language.

In the Flemish Region, the maximum number of hours of training leave is set at 125 hours per school year. In Flanders, the common initiative right exists whereby the employee has a double personal maximum, when the employee follows a training at the employer’s suggestion and also follows training at his own initiative.

How does the employee apply?

The employee must submit a proof of enrollment to the employer by October 31. In the event of a change of employer or in case of a registration for a training course during the year, this certificate or proof must be delivered within 15 days after the change of employer or registration.

When the employee follows a training course in the Brussels Capital or Walloon Region, (s)he needs to hand over a ‘certificate of accuracy’ to the employer on a quarterly basis, showing that the employee follows classes attentively. In the Flemish Region, the employee is no longer required to hand over this certificate of accurate presence to the employer. The institution where the employee follows the training has to register the presence of the employee online. If the employee does not follow the lessons punctually and therefore has taken more leave than (s)he is entitled to, (s)he will receive less training leave the next time (s)he wishes to register for a training course.

When does the leave need to be taken?

In Wallonia and Brussels, the days of absence need to be taken between the start and the end date of the course. In Flanders, the employee has a little more time: the days of absence need to be taken between the day before the start date of the course and two days after the end date, or after the final exam.

Who is paying?

The employee who is absent in the framework of educational leave receives his/her normal wage from the employer, but the latter can limit this to € 3,641 gross per month (amount for 2024 – 2025) for full-time employees. This amount is indexed annually in September.

The employer can reclaim part of the salary paid during training leave from the Walloon, Brussels or Flemish government, depending on the region where the employee is employed.

In Flanders and Wallonia, employers can be reimbursed € 21.30 per hour of absence by the relevant regional government.

Brussels has indexed this amount to € 22.07 per hour.

The deadlines for submitting the file to claim a reimbursement are very strict and vary by region:

• The Brussels-Capital Region: The files must be submitted between 1 September and 31 December of the school year following the school year for which reimbursement is requested. So in order to obtain a reimbursement for the hours of absence of the employees for school year 2023-2024, the file must be submitted no later than 31 December 2024.
  Files for the school year 2024 – 2025, must be submitted no later than 31 December 2025.
  
• The Walloon Region: The request can be submitted until 31 March of the school year following the school year for which reimbursement is requested. This means that reimbursement requests for school year 2023-2024 can be submitted until 31 March 2025.
  Reimbursement requests for school year 2024 – 2025 can be submitted until 31 March 2026.
  
• The Flemish Region: You only have 3 months after the start of the course to claim compensation. If your employee has started a training in September 2024 in the framework of Flemish training leave, the file must be submitted before 31 December 2024.

What can Pro-Pay do for you?

Pro-Pay can file the applications for (partial) reimbursement of the salary with the competent authorities on your behalf.

Please contact your Payroll Business Partner for more detailed information.

Employees who use their own car to travel for professional purposes, can receive a reimbursement from their employer for the costs incurred.

It is not necessary to be able to prove the exact amount of these costs as the authorities have fixed a maximum lump sum per kilometre that is accepted as a cost proper to the employer (“mileage allowance”). This mileage allowance is exempt from social security contributions and taxes if the maximum amount per kilometre is not exceeded.

The new amount applicable starting from 1 July 2024 until 30 September 2024 is 0.4297 per kilometre.

As a reminder: the amount that was applicable from 1 April 2024 until 30 June 2024 was 0.4269 EUR per kilometre. Note that there is an increase compared to the previous amount.

However, it is alternatively possible to opt for the annual indexation of the mileage allowance. An employer can therefore choose between the quarterly or the annual indexation, which amounts to 0.4415 EUR per kilometre for the period from 1 July 2024 to 30 June 2025. This means there is also an increase for the annual indexation compared to the previous amount (0.4280 EUR). In the latter case, the employer should thus maintain the same amount during the entire period.

We reiterate that the number of kilometres per year should not be abnormally high (max. 24,000 kilometres per year). If the number of kilometres is higher, proof must be furnished.

The quarterly and yearly indexed amounts are maximum amounts. Employers can reimburse the driven kilometres at a lower rate without any discussion. A higher reimbursement is also possible, but in that case, the burden of proof lies with the employer and the employee. They should be able to prove that the allowance granted is in line with the actual cost.

With finally a few warm days behind us, we are reminded that the summer holidays are just around the corner. Therefore, it’s time to outline the basic principles of student work once again.

Who is eligible for student work?

A student has to be at least 16 years old (15 years if he completed the first two years of secondary school) and has to follow a full-time training curriculum. Someone following an evening class is not considered eligible for student work.

A student finishing school in June and graduating, can work with a student contract until September 30 of the same year.

However, a student who terminates his/her studies during the academic year is no longer considered a student and can no longer enter conclude a student contract, even if he/she does not immediately receive his/her degree.

The student can work a maximum of 12 consecutive months with the same employer.

Lower solidarity contribution for student work and quota of 600 hours

Under certain conditions, student work is exempt from normal social security contributions (ca. 28% for the employer and 13,07% for the student). Student work is subject to a much lower solidarity contribution (5,42% for the employer and 2,71% for the student), provided that the following conditions are met:

• The student is employed in the framework of a written student agreement that contains certain legally mandatory provisions and is concluded prior to the start of the activities. The student contract is always a fixed-term contract (max. 12 months).
• In our newsletters of 27/01/2023 and 16/06/2023, you could already read that as of 1 January 2023, students are allowed to work 600 hours per year to benefit from the lower solidarity contributions (the quota of 600 hours). Previously, this annual limit was 475 hours. This measure continues to apply this year. An evaluation will be conducted this year to determine whether the 600-hour quota will also apply in the following years.

If the student works more than 600 hours, the solidarity contribution is no longer applicable and regular social security contributions (as for a normal employee) will be due as from the 601st hour onwards.

The student can consult the number of worked hours at Student@work. He or she can also download a certificate confirming the number of available hours of the quota. We highly recommend requesting this certificate in advance in order to be sure of the number of quota hours the student has left to work with the advantageous solidarity contribution.

• The student is only allowed to work during periods he/she does not have to be present at school.
• The employer has performed a specific Dimona declaration for students prior to the start of the employment. If you prefer your Payroll Business Partner to make this declaration, please inform him/her at least two working days before the start of the employment.

Salary and working conditions

You have to pay at least the minimum salary in the sector, as applicable to your other employees (or the minimum salaries on company level if more advantageous rules were agreed upon) to the student, unless the sector itself provides an exception for student work. For example, in JIC 200 (joint industrial committee for white-collar employees), specific minimum salaries are provided for students.

As a general rule, the same labour law rules are applicable to students as to a normal employee. For example, students also have to receive a copy of the working regulations when they start their employment.

However, there are some exceptions to this general principle. A student contract contains a trial period of 3 days, students may work less than 1/3 of the weekly working time (in a 38 hour week, this implies that students may work less than 13 hours per week) and night work is prohibited in most cases for minors.

Enrolment certificate

As an employer, you must be able to demonstrate that the person employed is actually a student. The NSSO therefore requires that you present the student’s enrolment certificate for the ongoing academic year upon their request.

Keeping that in mind, we highly recommend you to request the student to provide you with a copy of that enrolment certificate prior to the start of the employment and to keep this copy available at the company’s premises.

What should you do as an employer?

Before the start of the student’s employment:

• Request enrolment certificate and certificate Student@work
• Sign student contract
• Perform Dimona declaration –> inform Pro-Pay!

Upon start of employment: give the student a copy of the working regulations and ask him or her to sign an acknowledgement of receipt.

Employees who work from home on a structural and regular basis can receive a lump-sum reimbursement from their employer. The maximum amount of this allowance has been increased on 01.06.2024 from 151,70 EUR per month to 154,74 EUR per month.

Office allowance increase

As costs related to homework are relatively small and difficult to prove, the social security authorities (RSZ/ONSS) and the tax authorities accept to estimate these costs on a lump sum basis. The office allowance is intended to cover, among other things, costs for heating, electricity, water, insurances, office supplies and refreshments.

The social security authorities have indicated in their intermediary administrative guidelines that the office allowance is indexed again. The maximum amount of 151,70 EUR, has been increased to 154,74 EUR per month as of 01.06.2024.

The tax authorities follow the amount of the office indemnity as determined by the social security authorities, as well as the evolution of this amount. The amount of 154,74 EUR is therefore exempt from social security contributions and taxes.

The amount of 154,74 EUR is a maximum amount. It is therefore not mandatory to grant this maximum amount, but you are free to increase the amount to 154,74 EUR per month as of 01.06.2024.

We would also like to remind you that a written agreement must be drawn up for teleworkers, in principle at the latest when the employee starts teleworking. In this agreement, specific mandatory provisions must be included, such as the place where the telework will be performed, how the costs will be reimbursed, etc.

Other indemnities for homework

In addition to the office allowance, the employer can also reimburse the following costs on a lump sum basis:

• 20 EUR per month if the employee uses his/her own internet connection for professional purposes.
• 20 EUR per month if the employee uses his/her own computer for professional purposes OR 10 EUR per month (5 EUR per item) for the professional use of a personal second computer screen and printer/scanner (and this for a maximum of 3 years). Attention, this allowance cannot be combined with the lump sum of 20 EUR per month for the use of the own PC.

These indemnities have not been increased: the maximum amounts remain the same.

The lump sum amounts can of course only be granted if the office and internet costs are not yet reimbursed to the employee in another way.

Action point

Inform your Payroll Business Partner if you wish to increase the current lump-sum office allowance. The increase is not mandatory.

Medical force majeure

When an employee is permanently unable to work and can no longer perform the function for which he/she was hired, the employment agreement can be terminated for “medical force majeure” without notice period or severance pay. Since 28th November 2022 there is a new procedure for terminating an employment contract based on medical force majeure.

In a nutshell it means that the procedure for medical force majeure can be initiated after 9 months of uninterrupted incapacity for work and on the condition that no integration procedure is ongoing with the prevention advisor-occupational doctor.

After completing the procedure for determining this force majeure by the prevention advisor-occupational doctor, the employment contract can only be terminated due to medical force majeure if the employee is indeed permanently unable to perform the agreed work AND:

• The employee did not ask to investigate options for adapted / other work;
• The employer cannot offer other/adapted work or if the employee has refused this.

Replacement outplacement by a Back To Work -Fund

When the procedure for medical force majeure has ended, the employment contract must still be terminated by either the employer, the employee, or by both parties together.

Up to now, when the employer took the initiative to terminate the employment contract, he was obliged to offer outplacement assistance to the employee for a value of 1.800 euros.

From April 1, 2024, this obligation will expire and be replaced by a contribution to the BTW Fund (Back to Work-Fund).

From April 1, 2024, the employer who invokes medical force majeure must do the following within a period of 45 calendar days after the termination of the employment contract:

• Inform the RIZIV / INAMI (National Institute for Sickness and Disability Insurance). This can be done electronically (Pro-Pay can arrange this declaration electronically for you)

AND

• Pay a contribution of 1.800 euros to the BTW-fund. The RIZIV will ask the employer to pay this contribution on the basis of the declaration of medical force majeure. There are administrative fines for failure to comply with this obligation.

The employee will receive a voucher with a maximal value of 1.800 euros which can be used to look for new work through guidance and coaching from a specialized service provider.

Attention: the obligation only applies when the termination of the employment contract is initiated by the employer – not when the employee invokes medical force majeure or when the parties jointly determine the end of the employment contract due to medical force majeure.

For more information, you can contact your Payroll Business Partner.

It’s that time of the year again!

As a resident tax payer of Belgium, living and working in Belgium, you are obliged to file a resident income tax declaration towards the Belgian tax authorities.

In this tax declaration, you mention all personal information and income details so the Belgian tax authorities can correctly determine your final taxes.

The income tax declaration to be filed this year, relates to the income year 2023. Individuals who moved to Belgium and became resident of Belgium in the course of 2023 will thus need to file their first Belgian resident income tax declaration this year (in 2024).

We would like to provide you here below with an overview of the applicable deadlines to file your Belgian resident income tax declaration. Kindly note that there are different deadlines depending on the fact whether your tax declaration includes specific income and the means used to file the tax return. Contrary to the past, the filing deadline no longer depends on the person submitting the tax return so even if the return is being submitted by a tax advisor, the deadline remains the same.

Paper filing

If it’s the first time you need to file a tax declaration in Belgium, the Belgian tax authorities will send you in principle a paper tax return form through the normal postal services in the course of May 2024. You can recognize the letter by the big brown envelope.

If you do not receive this letter spontaneously from the tax authorities, it is your personal obligation to request one yourself at your local tax office. It is advisable to do so by the beginning of June 2024 to allow you sufficient time to file your tax declaration.

The paper resident tax declaration should reach the Belgian tax authorities by 30 June 2024 at the latest.

Electronic filing

Alternatively, it is possible to file your tax declaration electronically through Tax-on-Web (MyMinFin). When filing your tax declaration electronically, the due date for filing your tax declaration is set on 15 July 2024.

In order to do the filing online, you can easily log in with your e-ID by using the app “itsme”.

Special cases

Tax declaration with specific income

In case your tax declaration includes specific income and you file electronically, an extended due date is applicable, namely 16 October 2024.

The extended deadline is applicable in case you find yourself in one of the following situations:

– Your tax declaration contains independent income or foreign professional income;

– You declare for the 1st time in your tax declaration one or more of the following items:

• A foreign real estate property
• An alimony payment received from or paid to a person in a foreign country
• A loan concluded in a foreign country
• A juridical construction
• And/or the application of the special tax regime for inbound taxpayers or inbound researcher

If you find yourself in one of the above specific situations, but you do not file electronically (you file on paper), the paper filing due date of 30 June 2024 remains applicable.

Proposed simplified tax return

It often occurs that the Belgian tax authorities send you a proposed simplified tax return, based on the information they have at their disposal. In case you receive this simplified tax return, in principle, you no longer need to file a tax return.

However, you still need to check whether the proposed simplified tax return is correct and complete:

1) In case the proposed simplified tax return is correct and complete, no further action is required from your side. You do not need to do anything.
2) However, if the proposed simplified tax return is incorrect and/or incomplete, you will need to correct and/or complete it:

• Either online via MyMinFin: due date of 15th July 2024 is applicable;
• Either using the paper form (if you received the proposed return per posed): due date of 30 June 2024 is applicable.

Tax-On-Web has recently just been opened, so it is already possible to verify your proposed simplified tax return via Tax-On-Web!

Assistance please!

Feel free to send an e-mail to tax@propay.be if:

• You wish to receive more information on personal income taxes;
• You wish to organize a training on this topic for your staff
• You wish assistance with the preparation and filing of your resident income tax return

Employees who use their own car to travel for professional purposes, can receive a reimbursement from their employer for the costs incurred.

It is not necessary to be able to prove the exact amount of these costs as the authorities have fixed a maximum lump sum per kilometre that is accepted as a cost proper to the employer (“mileage allowance”). This mileage allowance is exempt from social security contributions and taxes if the maximum amount per kilometre is not exceeded.

The new amount applicable starting from 1 April 2024 until 30 June 2024 is 0.4265 per kilometre.

As a reminder: the amount that was applicable from 1 January 2024 until 31 March 2024 was 0.4269 EUR per kilometre. Note that there is a decrease compared to the previous amount.

However, it is alternatively possible to opt for the annual indexation of the mileage allowance. An employer can therefore choose between the quarterly or the annual indexation, which amounts to 0.4280 EUR per kilometre for the period from 1 July 2023 to 30 June 2024. In the latter case, the employer should thus maintain the same amount during the entire period.

We reiterate that the number of kilometres per year should not be abnormally high (max. 24,000 kilometres per year). If the number of kilometres is higher, proof must be furnished.

The quarterly and yearly indexed amounts are maximum amounts. Employers can reimburse the driven kilometres at a lower rate without any discussion. A higher reimbursement is also possible, but in that case, the burden of proof lies with the employer and the employee. They should be able to prove that the allowance granted is in line with the actual cost.

In our newsletters of 8 December 2022 and 3 January 2024, we already informed you about the new rules on the right to training introduced in the context of the Labour Deal. In this newsletter, we will go through the main principles again and remind you of the upcoming deadlines for this quarter.

Individual right to training and individual training account

What?

Since the Labour Deal, employees have an individual right to training. The number of annual, individual days of training an employee is entitled to, depends on the size of the company:

• In companies with less than 10 employees, there is no individual right to training.
• Full-time employees within companies with 10 to 19 employees are entitled to at least 1 training day per year.
• In companies with 20 employees or more, employees are in principle entitled to 5 individual days of training per year, introduced according to the following cascade scheme:
• A universally binding collective labour agreement (“CLA”) at sector level determines, among other things, the number of training days employees are entitled to and lays down the framework for the practical implementation of the training right
• In the absence of such CLA at sector level, an individual training account. This form contains the training credit to which the employee is entitled and is kept in the employee’s personal file. Each time an employee attends a training, this training account should be updated with the number of training days attended.
• In the absence of such CLA at sector level and training account, the full-time employee has the individual right to training of 5 days of training per year.

The number of training days of part-time employees and employees who joined during the calendar year is determined based on their working regime and the number of months started in which they worked that calendar year.

Please note: check whether different rules have been established within your sector regarding training! Sectors are free to adopt their own measures relating to training for companies with less than 10 and 20 employees. In addition, a growth path or a lower number of training days may also be provided at sector level for companies with 20 employees or more.

More information on the individual right to training can be found in our newsletter of 8 December 2022.

Annual training plan

What?

Companies with 20 employees or more must draft an annual training plan by 31 March. Your Works Council, or in absence thereof your union delegation, or in absence thereof your employees, must receive the draft by 15 March.

The training plan includes an overview of all trainings, as well as the target group of employees for whom the trainings are intended. The training plan must at least:

• Include the formal and informal trainings.
• Explain how the training plan contributes to investments in the individual training right.

Please note: The sectors can set the minimum conditions a training plan must meet in a universally binding collective labour agreement and/or provide a model.

Retention

The training plan must be kept within the company.

Additionally, the law provides that a copy of the training plan must be submitted electronically to “the official designated by the King” within one month after the entry into force of the plan. Currently, it has not yet been determined which official will be authorised to do so. Consequently, the training plan must be kept purely in the company until the competent official is known.

For more information on the annual training plan, you can also consult our newsletter of 8 December 2022.

Federal Learning Account

What?

As mentioned in our newsletter of 3 January 2024, the Federal Learning Account (“FLA”) is a digital web application designed to facilitate the exercise, management and registration of the individual right to training and the sectoral rights to training.

The application will be developed and managed by Sigedis and will be available to employees at mycareer.be.

Entry into force

The Law on the Establishment and Administration of the FLA provides that the FLA will enter into force on 1 April 2024. At the moment, the tool is not yet available so it is unclear for the time being how the necessary data will have to be inputted. It is therefore possible that the launch of the official version of the tool will be delayed.

Furthermore, the law stipulates that within six months of the law entering into force, employers will have to comply with the registration obligation of the details of the employees currently employed and the training of these employees. For now, no sanctions are provided by law in case of failure to comply with these registration obligations, but this may change in the future.

Taking the above into account, we do not expect that any action can or will have to be taken in April. We will keep you further informed.

If you have any questions about any of the above, please do not hesitate to contact us at legal@pro-pay.be.

On 1 February 2024 the subscription fees for the train (NMBS/SNCB) have been increased. In this newsletter, we would like to inform you of the impact of these increases for you as an employer.

First of all, we repeat in a nutshell the general principles that determine whether you, as an employer, are obliged to contribute to the commuting costs of your employees:

1) For employees who come to work by public transport, the employer is obliged to pay a contribution as from the 1st kilometer. All employers are subject to a minimum contribution, laid down at the level of the National Labour Council (CNT/NAR). Within the National Labour Council, a collective bargaining agreement was concluded that determines the employer’s contribution based on lump sums. These amounts have remained unchanged since 1 July 2019.

2) For employees who come to work by bicycle, the employer is obliged to pay a bicycle allowance. Since 1 May 2023, the employees belonging to a sector that has not concluded a collective bargaining agreement on bicycle allowances or employers that have not concluded a company collective bargaining agreement must grant the bicycle allowance imposed by the National Labour Council, the indexed basic amount of which amounts to 0.28 EUR per kilometre. More information on this subject can be found in this newsletter.

This bicycle allowance is exempt from social security contributions and taxes up to a certain amount. Since 1 January 2024, the maximum exempt amount amounts to 0.35 EUR per kilometre. Moreover, an annual threshold of 2,500 EUR has been introduced since that date. This threshold is expected to be increased to 3,500 EUR soon. The part of the annual bicycle allowance exceeding the threshold will be subject to social security contributions and withholding tax.

3) For employees who come to work by their own means of transport (E.g. car), it should be checked whether a contribution has been determined at sector level.

As you can read below, increases of the fares of the public transport companies do not affect every employer.

Train

As from 1 February 2024, the NMBS/SNCB increased its fares by 5.9%. Whether you, as an employer, have to contribute to this increase in fares, depends on the joint industrial committee (sector) to which your company belongs, and the collective bargaining agreements that were concluded in this joint industrial committee:

• Your sector does not stipulate anything about the contribution to commuting costs or refers to the general minimum regulation provided for by the National Labour Council –> your contribution does not increase, as the lump sums remained unchanged.
• Your sector provides for the employer’s contribution to be equal to a percentage of the actual rail fares –> your contribution will increase.
• You make use of a third-party payer agreement whereby you as an employer pay a contribution of 80% of the actual price of the train season ticket to the train company and the state pays the remaining 20% –> your contribution will increase.

Metro, tram, bus, waterbus

Does your employee travel to work by metro, tram, bus or waterbus? First of all, check whether your sector has stipulated anything for this reimbursement.

If your sector does not stipulate anything, the price increases will have an impact on your contribution to the commuting costs, depending on which of the following regulations applies:

1) Is the cost of the ticket linked to the distance travelled? Then the employer’s contribution is calculated on the basis of the fixed lump sums of the railway transport, but the contribution is limited to 75% of the actual transport cost.

2) Is the cost of the ticket not linked to the distance? The contribution of the employer is 71,80% of the actual transport cost, not exceeding the lump sum provided for the train for a distance of 7 kilometers.

Private transport

Does your employee come to work using his own car or by foot? A mandatory contribution to private transport is not provided for by the National Labour Council. Therefore, the employer’s contribution for private transport is often provided for at sectoral or company level. If your sector refers to the lump sums of the railway transport, your employer’s contribution will not increase. However, some sectors refer to a percentage of the actual train fares. In this case, the employer’s contribution to the commuting costs will increase.

Does your employee come to work by bicycle? Then price increases of the NMBS/SNCB will have no impact on your contribution to the commuting costs.

Combined public transport

Your employee combines the train with one or more other means of public transport? First of all, check the regulations in your sector.

If your sector does not stipulate anything and if only one ticket has been provided for the whole distance, the employer’s contribution is calculated on the basis of the established lump sums of the railway transport. If several tickets are provided, the employer’s contribution must be calculated separately for each means of public transport. These employer contributions must be added together.

Action point

If your contribution for the commuting costs of your employees increases, we will automatically calculate the correct contribution for you. If there are any changes in the means of transport your employee uses for his/her commuting travel, do not forget to inform your Payroll Business Partner in due time.