Author: ibizz

In 2025, following the federal elections of 2024 and the formateur’s note, a government agreement was reached on 31 January 2025. This document set out the political roadmap and included several important reforms in employment and labor market organization.

On 21 July 2025, before the summer break, the De Wever government took another step by concluding a ‘Summer Agreement.’ This package of measures clarifies and complements the commitments of the government agreement. Some provisions have already been confirmed in a Program Act which has been adopted, while others will still need to be drafted into law, debated, and/or voted on in Parliament:

The following measures officially entered into force following the publication of the program law in the Belgian Official Gazette:

• Capping of employer social security contributions on high salaries: as we announced in our last newsletter, the Programe Act now provides that employer social security contributions will be capped starting 1 July 2025. Beyond a salary of EUR 85,000 per quarter (amount subject to indexation), the employer will no longer have to pay employer contributions. In other words, contributions will only be due on the portion of the salary below EUR 85,000 per quarter.
• Extension of recovery hours and exemption of withholding tax for overtime until the end of 2025, pending a structural increase that still needs to be implemented. You can find more details in our last newsletter on this topic.
  
• Unemployment allowances in case of resignation: Previously, employees who resigned were automatically excluded from unemployment benefits. The Program Act allows employees resigning as from 1 March 2026, onward to be entitled – under certain conditions, particularly regarding working days – to unemployment benefits, once per career and for a maximum period of six months.
  

The following measures, although announced, have not yet been officially adopted. Nothing changes at this stage:

• Meal vouchers: optional and gradual increase in the maximum value from EUR 8 to EUR 10 per day as of 1 January 2026. No draft text has yet been submitted or drawn up on this matter.
  
• Gradual phase-out of eco-vouchers: this measure, initially announced in the January 2025 government agreement, has not seen any further developments since.
  
• The special tax regime for inbound taxpayers and researchers will be made more attractive.
  
• Measures regarding incapacity for work, such as the possibility of starting a reintegration trajectory from the first day of incapacity, termination of the employment contract for medical force majeure after six months instead of nine months of continuous incapacity, the obligation to implement an active absenteeism policy, etc.
  
• Mandatory mobility budget: as of 1 January 2026, any employer providing company cars to employees will also be required to offer a mobility budget as an alternative. However, this would not apply to company cars provided under a cafeteria plan or salary sacrifice scheme.
  The government agreement also foresees, in the long run, a ‘general’ mobility budget for every employee, regardless of whether a company car is provided.
  These two measures have not seen any concrete developments since the government agreement.
  

We will keep you informed as soon as the official texts are published and the entry-into-force dates are clarified.

The Arizona Coalition Agreement that was reached at the end of January 2025 provides for a structural increase of the number of voluntary overtime hours which an employee can perform (360 hours per year), as well as for a simplification of the underlying formalities. It was envisaged to implement this by 1 July 2025 but this timeline could not be met.

The Program Law that was published on 29 July 2025 in the Belgian Official Gazette hence provides for a new temporary extension of two already existing measures, i.e.:

• The recovery hours, 120 voluntary net overtime hours which come in addition to the statutory 100 voluntary overtime hours, and which were initially introduced as a support measure during the Covid-19 crisis, have been reintroduced from 1 July 2023 to 30 June 2025.
  
• The partial exemption from withholding tax for overtime with an overtime supplement is extended.
  

This temporary extension covers a six month period, from 1 July 2025 through 31 December 2025.

Recovery hours

The difference with ordinary voluntary overtime

An employee can perform 100 voluntary overtime hours per calendar year (extended to 120, but the basic quota of 100 overtime hours is used for recovery hours).

Recovery hours are 120 additional voluntary overtime hours per year that can be performed on top of these ordinary voluntary overtime hours. However, they differ from ordinary voluntary overtime in a number of ways:

• There is no internal overtime limit for recovery hours.
  
• There is no mandatory overtime supplement on recovery hours. However, the employer can grant it voluntarily.
  
• Recovery hours are granted net, so neither social security contributions nor taxes are due.
  
  

Application conditions

As for ordinary voluntary overtime, employer and employee must reach a prior written agreement on recovery hours. This agreement is valid for a maximum of six months and must be renewed thereafter.

The cap of 120 recovery hours is valid for calendar year 2025. An employee who already performed 120 recovery hours during the period from 1 January 2025 to 30 June 2025 has fully exhausted all his rights and cannot perform another 120 recovery hours during the period from 1 July 2025 to 31 December 2025.

The recovery hours can be performed even if the ordinary voluntary overtime has not yet been used.

Recovery hours are subject to a maximum daily and weekly limit of 11 hours per day and 50 hours per week.

Exemption from withholding tax and social security contributions

Recovery hours are exempt from withholding tax and social security contributions. These are therefore “net” overtime hours.

Favourable tax treatment: partial exemption of withholding tax for 180 overtime hours

For overtime that does not fall under the aforementioned regime (such as for example the ordinary voluntary overtime), an overtime supplement has to be paid. For this type of overtime, however, there is a partial exemption from withholding tax for 130 overtime hours per calendar year:

• For the employer: exemption paying withholding tax of 41.25 % of the gross salary which is the basis of the calculation of the overtime and on top of which a supplement of 50 or 100 % has to be paid.
  
• For the employee: exemption of withholding tax of 57.75 % of the gross salary which is the basis of the calculation of the overtime and on top of which a supplement of 50 or 100 % has to be paid.
  

For 2021 to June 2023, the number of overtime hours was temporarily increased to 180 overtime hours per calendar year. The partial exemption was again increased to 180 overtime hours per calendar year from 1 July 2023 until 30 June 2025, and the latter date has now been further extended until 31 December 2025.

Your Payroll Business Partner will apply this automatically if applicable.

! Action point: If you wish to use the beneficial recovery hours, please inform your Payroll Business Partner hereof and comply with the above conditions. Your Payroll Business Partner can provide you with a template of the agreement for the employee. For more questions about overtime, you can always contact our legal department. We will monitor any further development in relation to the structural introduction of recovery hours and will keep you posted.

1. Context

When an employer provides an electric company car privately used by an employee, it is valued based on a lump sum benefit in kind (BIK). This BIK also includes:

• Public Charging → with card provided by the employer
• Office Charging → electricity is paid by the employer

Home-charging reimbursements are in principle treated separately from the BIK car and taxed at their actual value either as:

• Taxable commute allowance (with a base exemption of € 500 for income year 2025),
• Regular taxable salary (other private travel),
• Or tax-free costs proper to the employer (professional travel).

However, an administrative tolerance allows integration of home-charging costs within the lump sum BIK—provided all conditions below are met—so no additional BIK arises for home charging.

2. Conditions for the inclusion of the home charging electricity costs in the lump sum BIK.

The following conditions must apply:

1. Charging station requirement: the charging station must be employer-provided or an approved employee owned-unit.
2. Monitoring: home charging stations need a specific communication system to record usage. This must be verifiable via: A smart charging station that reports kWh usage directly to the employer,
   Or via a sub-meter specifically dedicated for the car circuit.
   
3. Car policy: the reimbursement of electricity costs must be explicitly stated in the car policy.
4. Actual-cost basis: the reimbursement must reflect the actual electricity costs. But the tracking of the “actual cost” is complex given the variable tariffs, solar installations, home batteries, dynamic pricing, etc. So how to determine the actual electricity costs in practice?

3. Administrative tolerance for 2025: the CREG reference tariffs.

Given the complexity of tracking accurate “actual cost” for home charging, the 5 December 2024 circular (2024/C/77) introduced a flat-rate option:

Instead of tracking real-time costs, employers can reimburse a flat amount per kWh, capped by the quarterly CREG reference tariffs:

• The rates apply per region, according to the place of residence of the employee.
• Alternatively, employers may choose one rate for all employees, irrespective of their place of residence. In this case, the lowest cap applies.
• The CREG reference tariffs are maximum amounts, the employer can decide to apply a lower rate.

4. Permanent extension of the use of the CREG reference tariffs.

In the circular of 5 December 2024 was stated that the tolerance was only applicable until 31 December 2025. The Secretary of Treasury stated that this was a temporary measure, until more technologically advanced charging stations were introduced.

Recently, there was a change in this stance, as on 17 June 2025, the SPF Finances published the Circular 2025/C/38, which made the 2025 tolerance permanent.

Summary

Any electric company car privately used by an employee is valued based on the lump sum benefit in kind rules.

This BIK includes public charging, office charging and home charging if it is foreseen by the car policy, measured and communicated to the employer with an electricity-meter, and reimbursed to the employee based on actual costs for which the CREG Tariffs can permanently be used, until its application would be revoked.

This BIK does NOT include home charging when these conditions are not met.

Would you like further clarification on the lump sum valuation of the taxable benefit company car, the reimbursement of electricity costs, or you have a more general tax question? Feel free to reach out to tax@propay.be.

Do you need assistance to draft or review your car policy? Please contact us at legal@propay.be.

In the Flemish Government Agreement 2024-2029, Flanders focuses on labour migration from outside the EU as the final element of a labour market policy that is aimed, among other things, at filling shortages on the Flemish labour market. To this end, the emphasis is placed on highly skilled knowledge migration and on a dynamic list of medium-skilled bottleneck professions that have added value for the Flemish economy and society. Flanders also focuses on preventing fraud and abuse and on shortening processing times for applications for combined permits (single permits) for highly skilled workers.

What can employers in Flanders who want to attract staff from outside the EU expect?

Greater focus on combating fraud and abuse

More inspectors will be appointed at the Flemish social inspection. Administrative fines for violations will be increased. A system of data-driven fraud detection will be set up.

Emphasis on labour migration of highly skilled people

Applications for combined permits for highly skilled people will be treated as a priority with a processing time of maximum 15 days by the Flemish region. Highly skilled people who perform a function at a level for which no highly skilled diploma is required will no longer be eligible for a combined permit for highly skilled people. A single permit can still be applied for in other categories, but this requires additional conditions having to be met.

Stricter rules for single permits in the categories ‘medium-skilled bottleneck profession and ‘other’

Single permits can only be applied for medium-skilled workers, not for low-skilled workers (‘VKS2’). An exception to this are seasonal workers. In the category ‘other’, the employer must demonstrate that the vacancy has been published on the VDAB and EURES website for at least 9 weeks in the 4-month period prior to the application for a single permit. In addition, the employer is expected to submit an extensive file regarding the efforts made to find someone in Belgium, explaining why candidates who applied are not suitable and why workplace learning is not possible.

For non-EU nationals in a bottleneck profession for which there is a structural shortage, the possibility remains to apply for a single permit, but only if it concerns medium-skilled candidates. A list is drawn up by the Flemish Secretary of Employment and Social Economy to this end every two years, which currently includes 29 professions. These are mainly professions in the sectors of construction, transport, care, maintenance of vehicles and machines, installation and maintenance of electrical installations and food. For the bottleneck professions mentioned on the Secretary’s list, it is not necessary to demonstrate that no suitable candidate can be found on the Belgian market, which means that a single permit can be obtained relatively easily for these bottleneck professions. However, the qualification of the employee for the specific function must be demonstrated.

Better information to migrant workers about their rights and obligations on the labour market and in society in order to protect them from exploitation and improve their legal position.

Employers will be made aware of the need to handle the employment of migrant workers with care and will be sanctioned in the event of established violations.

Given the tightening of Flemish migration rules and increased monitoring, it is increasingly important to be well informed when employing third-country nationals in Flanders. Pro-Pay can assist with the application for various types of single permits and work permits for non-European workers.

Please do not hesitate to contact us for further information and guidance via legal@propay.be

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 2025 until 30 September 2025 is 0.4309 EUR per kilometre.

As a reminder: the amount applicable from 1 April 2025 until 30 June 2025 was 0.4320 EUR per kilometre. Note that there is a slight 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 indexed amounts or the annual indexed amount, which amounts to 0.4499 EUR per kilometre for the period from 1 July 2025 to 30 June 2026. 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.

Employers and employees subject to Belgian social security must pay contributions to the NSSO (National Social Security Office). Employee contributions amount to 13.07 % of the gross salary and are deducted from the employee’s salary in payroll.

Employer contributions are calculated on top of the gross remuneration granted to employees and therefore increase the employer cost. The percentage of the employer social security contributions differs depending on the applicable joint industrial committee: for white-collar employees this is usually around 27 % but for blue-collar employees it can go up to 45 % or more. The employer contributions are moreover uncapped.

In order to maintain the country’s competitiveness, one of the new measures proposed by the Government is the capping of employer social security contributions as from 1 July 2025. Employer contributions will only be due on the portion of the quarterly salary that falls below a certain threshold. For salaries exceeding this limit, base employer contributions would no longer be payable.

The threshold above which employer NSSO contributions would no longer be due still needs to be confirmed by Royal Decree. However, it is clear that it would concern high salaries as we have learned that the annual gross salary that is being considered for a cap, amounts to 340,000 EUR. This amount would be subject to indexation.

Note: Special employer NSSO contributions (such as the Closure Fund, the Social Security Fund, etc.) would remain due on the full amount of remuneration subject to social security. The cap does not apply either to the employee’s contributions (13.07%).

The draft Program Law of 27 May 2025 provides that these measures would enter into force on 1 July 2025. However, the final texts have not yet been published in the Belgian Official Gazette.

If this change enters into effect as from 1 July 2025, Pro-Pay will take this account as from the third quarter of 2025.

We will keep you informed as soon as the final texts are published in the Belgian Official Gazette.

With several warm weeks 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 650 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).
  
• * New * In March 2025, a bill was passed providing for an expansion of the quota for student work under solidarity contribution. The quota was already temporarily increased from 475 hours to 600 hours in 2023 and 2024 but would reduce back to 475 hours in the absence of a legislative adjustment. With the new legal adjustment, the maximum number of hours that can be worked as a student under solidarity contribution will be increased to 650 hours per year with retroactive effect from 1 January 2025.
  
  If the student works more than 650 hours, from the 651st hour the solidarity contribution will no longer apply, but ordinary social security contributions (as for an ordinary employee) will be due.
  
  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 à inform Pro-Pay at least 2 working days in advance!

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

If you have further questions, don’t hesitate to contact us.

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 2024. Individuals who moved to Belgium and became resident of Belgium in the course of 2024 will thus need to file their first Belgian resident income tax declaration this year (in 2025).

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 2025. 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 2025 to allow you sufficient time to file your tax declaration.

The paper resident tax declaration should reach the Belgian tax authorities by 30 June 2025 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 2025.

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

Special cases

1. 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 2025.

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 2025 remains applicable.

1. 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:
1. Either online via MyMinFin: due date of 15 July 2025 is applicable;
2. Either using the paper form (if you received the proposed return per posed): due date of 30 June 2025 is applicable.

You will be able to verify the details of your proposed return as of 28 April 2025, when Tax-on-Web opens.

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

Different governments in Belgium are currently looking into ways to attract foreign talent to address structural shortages in the Belgian labor market.

In this regard, the Special Tax Regime for inbound taxpayers and inbound researchers still remains a very beneficial measure.

What is it about?

The Special Tax Regime for inbound taxpayers and inbound researchers has been introduced by the Belgian government on 1st January 2022, and is a replacement of the almost 40-year old ‘special tax status for foreign executives’. This new regime has since been introduced by a law and therefore provides more legal certainty than the old regime which was based on an administrative circular letter.

The special tax regime is a very effective measure to lower the salary costs for the company of its qualifying employees/directors working in Belgium.

What are the benefits?

Recurring expenses

The employer may pay the individual a tax-free allowance (so called ‘cost proper to the employer’) amounting to maximum 30% of the gross remuneration.

This cost proper to the employer is capped at a maximum of EUR 90,000 on an annual basis. This cap should be pro-rated based on the number of days in case of incomplete years.

These recurring expenses are applicable without a need to provide any evidence in this respect.

Please find a hypothetical example below:

Non-recurring expenses

Apart from the recurring expenses, the employer can also take charge of the non-recurring expenses resulting from the employment in Belgium, such as:

• Moving costs to Belgium;
• Costs relating to furnishing the home in Belgium during the first 6 months as from the individual’s arrival in Belgium (cap of EUR 1,500);
• Costs relating to school fees of the children in Belgium.

The amount and reality of these non-recurring expenses must be proven with supporting documents.

What are the conditions?

Qualifying employer

First of all, the employer should be qualifying. The employee should be either:

• Directly recruited abroad by:
• A domestic company, or
• A Belgian establishment of a foreign company, or
• A national or international non-profit association.

Or

• Seconded by a foreign group company that is part of a multinational group to:
• One or more domestic companies, or
• One or more Belgian establishments of a foreign company, which is part of the same multinational group, or
• A national or international non-profit association.

Qualifying employee or company director for inbound taxpayers

The employee or company director must carry out a taxable remunerated activity in Belgium.

Company directors from ‘category 1’ (director mandate and similar functions charged with daily management) and also certain company directors of ‘category 2’ (directors performing a leading function/activity of daily management of a commercial, financial or technical nature) can qualify.

The following conditions should be simultaneously met on behalf of the individual:

1. For the 60-month period prior to the start of the employment in Belgium the individual
1. has not been a Belgian resident and
2. has not been living within a distance of 150 km from the Belgian border and
3. has not been subject to taxation as a non-resident for professional income in Belgium.

1. The individual must receive a gross remuneration of more than EUR 75,000 for services rendered in Belgium during a calendar year.
   
   This threshold is pro-rated in case of incomplete years (start/end date of Belgian employment in course of the calendar year).
   
2. The employer must receive approval from the Belgian tax authorities for the specific individual.
   
   An application request must be filed by the employer towards the Belgian tax authorities within 3 months counting as from the start of the individual’s employment in Belgium. Late filing is not possible.

Qualifying employee for inbound researchers

A separate regime was introduced for qualifying inbound researchers. Only employees are eligible to benefit from this regime, company directors are excluded.

An inbound researcher is an employee who:

• Alone or in a group, carries out research activities of a scientific, fundamental, industrial, or technical character, in a laboratory or an enterprise carrying out one or more programs for research and development for at least 80% of his/her working time.
• Holds a PhD or a Master’s degree in STEM (Science, Technology, Engineering and Mathematics) or can demonstrate 10 years of relevant professional experience.

A minimum gross annual remuneration is not required for inbound researchers.

The other conditions are the same as those for the special tax regime for inbound taxpayer.

Limited in time

The special tax regime is limited in time. The regime is applicable for an initial period of 5 years. An extension of the application of the regime can be requested for an additional three-year period. Therefore, the total duration of the regime is 8 years.

The special tax regime will terminate for the individual in case the conditions would no longer be met (the employer/company conditions; the minimum remuneration of EUR 75,000 for inbound taxpayers; or the minimum 80% working time on R&D programs for inbound researchers).

Possible future changes?

In the new Federal Coalition Agreement, it has been announced that the special tax regime will be made even more attractive. This would be achieved by increasing the non-taxable cost proper to the employer from 30 to 35% and removing the current ceiling of EUR 90,000. In addition, the minimum gross salary requirement would be lowered from EUR 75,000 to EUR 70,000. We will keep you informed as further details about the implementation of these changes become available.

Time for action!

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

• You wish to receive more information on the special tax regime;
• You wish assistance with the preparation and filing of the application request for the special tax status

In our newsflash of January , we informed you that the deadline for registering training courses in the Federal Learning Account (hereafter ‘FLA’) had been extended to 1 April 2025. Before this date expired, a law proposal has been approved on 27 March 2025 to extend the deadline once again, this time to 1 September 2025. Below an updated status.

As a reminder: before this latest postponement, every employer had to register all training courses, followed by employees since 1 January 2024 in the FLA by 1 April 2025 at the latest.

Postponement of the FLA and employers’ obligations

Registration in the FLA is thus postponed until 1 September 2025. Until that date, employers have the option to :

• Continue registering courses followed as of 1 January 2024 in the FLA;

or

• Record these training courses in an individual training account. This is a paper or electronic form in which the employee’s training credit is recorded.

For more information on the training account and the formalities to be observed when drafting it, please refer to our newsletter.

Towards a replacement of the FLA?

The federal government has announced its intention to replace the FLA with ‘a less administrative system’. For now, we do not yet know what this tool will look like. We are following this closely and will keep you informed.

Please note: The possible replacement of the FLA will not have any impact on the individual right to training and will not release the employers concerned from their obligation to draw up an annual training plan. For more information, please refer to our newsletters of 12/03/2024 and 21/10/2024.

Action point?

Although the deadline has been postponed, we recommend continuing to register training courses followed as of 1 January 2024 in the FLA. This ensures that everything is properly registered before the new deadline.

If you have any questions about our services relating to the FLA or the associated fees, please do not hesitate to contact us at legal@pro-pay.be