Payroll Newsletter Q2 2024

1. Forecast salary indexation
Please find below the forecast of salary indexation for your Joint Labour Committee (sector).

Please note that this is a forecast so the percentage or the moment of indexation may change.

2. Sectoral bonuses and Eco vouchers
In some Joint Labour Committees (abbreviated as “JLC”), a sectoral collective labour agreement has been concluded which entitles the employees to sectoral benefits, such as a sectoral premium and/or Eco vouchers.

In particular for the employees resorting under JLC 200 and JLC 201 this is important in Q2:

For JLC 200:

• Payment of the eco-vouchers in June
  > Maximum amount of 250 EUR
  > Reference period: from June 2023 until May 2024
   

• Annual premium JLC 200
  > Maximum amount of 312,50 EUR
  > Reference period: from June 2023 until May 2024

For JLC 201:

• Payment of the eco-vouchers in April
  > Maximum amount of 250 EUR
  > Reference period: from April 2023 until March 2024
   
• Annual premium JLC 201 (due in Q3 (August)) – more information will follow in our next Newsletter.

3. Increase of bike allowance and tax exemption
The tax exemption for the bike allowance previously is not unlimited. Employees commuting by bike are entitled to a bike allowance based on the distance travelled.

As already stated in our Payroll newsletter of Q1 2024, the bike allowance has been increased since 1 January 2024 to 0,35 EUR per kilometre.

In addition, note that an annual threshold for the tax exemption has been introduced in 2024. The limit is 3.500 EUR / year. In case this limit is exceeded, the balance is subject to wage withholding tax and social security contributions.

4. Deadline bonus plan - non-recurring result-related bonus (CLA 90)
Every employer can grant their employees a bonus based on collective goals that need to be reached within a reference period in the company. This bonus depends on the achievement of clearly delineated, transparent, definable/measurable and verifiable objectives, which are uncertain when the bonus plan is introduced.

To set up such a bonus plan, a strict procedure must be followed.

The employer must also decide on the reference period to which the collective objectives relate. If the reference period is the year 2024, the plan must be set up based on a collective labour agreement at company level or a deed of accession which must be filed with the authorities by 30 April 2024 at the latest. This means that the bonus plan needs to be introduced first to the employees 15 days before that
date to follow the procedure in a correct way.

If you are interested in granting your employees such an advantageous bonus, do not hesitate to contact our teams.

5. New amounts for the mobility budget
The mobility budget is a budget that the employer allocates to an employee as an alternative to the company car.

From 1 January 2022, the mobility budget allocated to employees must amount to a minimum of 3.000 EUR and a maximum of 1/5 of their total gross pay, with an absolute maximum of 16.000 EUR per calendar year. Since this year, the above amounts have been indexed and for 2024 will amount to:
• minimum: 3.055 EUR
• maximum: 16.293 EUR

These amounts may be further indexed in the future.

If you wish more information about the mobility budget and the changes since January 2024, we refer to our Q1 2024 newsletter. If you would like assistance setting this up, please reach out to us.

6. Online registration of all trainings on the Federal Learning Account: adjustment of the deadline
As stated in our newsletter of Q1 2024, on 1 December 2023, the Act of 20 October 2023 on the Establishment and Administration of the Federal Learning Account was published in the Belgian Official Gazette. This Act will enter into force on 1 April 2024.

This Act provides a six-month transition period to record all data related to training attended by the employees already in service for the first three quarters of 2024.

This six-month transition period will begin when the official version of the application is online. The expected date of the launching of the official application is 1 June 2024.

For more information on the Federal Learning Account, please consult our newsletter of Q1 2024 or contact our labour law specialists. Since the comments on this Federal Learning Account sound louder, it is still possible that we did not see the last change about this subject yet.

7. Hybrid or electric company car: reimbursement of costs for charging at home
Due to the increase and the technical peculiarities of hybrid and electric vehicles, the Minister of Finance has made a statement regarding the electricity reimbursement for these vehicles.

If an employer provides his employee with both a home charger or electric charging station and an electric or hybrid company car, the reimbursement of electricity does not give rise to an additional taxable benefit in kind provided certain conditions are met.

Only one taxable benefit in kind will be taxed, namely the lump sum estimated benefit in kind applicable to the electric or hybrid company car.

For more information about this topic, please contact our employment tax specialists.

8. Indexation allowance for professional trips with private means of transport
In some sectors, reimbursement for professional travel by private car is provided by a collective bargaining agreement. Some follow the quarterly indexation and others have retained annual indexation.

The lump sum reimbursement of professional travel with the private car is based on the official scale applied by the State on its officials. This amount is revised quarterly (since 1 October 2022) to react more quickly to fluctuating fuel prices.

From 1 January 2024 until 31 March 2024 this amount was 0,4269 EUR per kilometre. The new indexation takes place on 1 April 2024 and the new amount is 0,4265 EUR per kilometre.

For more information about the type of indexation which the sector you are in applies, do not hesitate to contact our labour law specialists.

9. Outplacement: general rules and adjustment end of employment due to force majeure
As stated in our Q2 2023 newsletter, employers who dismiss an employee must give them an outplacement offer, provided certain conditions are fulfilled.

In case of unilateral termination of the employment agreement by the employer due to medical force majeure, until now, the employer had the same obligation to offer outplacement.

From 1 April 2024, this obligation will be abolished and replaced by a new one, namely the payment of an amount of 1.800 EUR to the ‘Back to Work’-fund. The purpose of this fund, yet to be created, will be the reintegration of the job-seeking and/or disabled persons in the labour market, by means of specific services.

The contribution will have to be paid within 45 days after termination of the employment agreement. Failure to fulfil the obligation will be sanctioned.

For more information about this topic, please contact our labour law specialists.

10. Difference in legal vacation and time reduction days
Considering the new regulations of legal vacation, we would like to iterate one of the basic principles of annual leave: the difference between legal vacation and time reductions days.

11. Deadlines