HR Insights

RSM Belgium | Tax is happy to inform you about important themes.

Also during this summer vacation period, we are happy to list the news for you.

The lump-sum mileage allowance that an employer can grant tax-free for the use of a private car, motorbike or moped for professional journeys will rise to 0,3707 euros per kilometer from 1 July 2021.

Vaccination leave as compelling reason/short leave You have probably heard about the famed vaccination leave. The law providing for this was recently approved by the Federal Parliament. We are now waiting for it to be published in the Belgian Official Gazette.

From April 2021 onwards, employers are obliged to submit a monthly declaration to the NSSO as part of the monitoring of the compulsory teleworking that is currently in place due to the corona crisis. The obligation applies to all employers, except for the companies who are obliged to be completely closed.

We would like to inform you of some changes in the framework of the measures taken by the government in relation to the corona crisis. TEMPORARY UNEMPLOYMENT CORONA The temporary unemployment due to force majeure corona has been extended until 30 June 2021. The procedure remains unchanged.

Until recently, Belgian regulations provided for two forms of telework: structural and occasional. On 26 January 2021, a CLA came into force that creates a framework for government-recommended or compulsory telework due to the corona crisis. It is valid until 31 December 2021.

At the start of the new year, we would like to inform you of a number of changes and newly introduced items.

In case you were wondering, as an employer, what gifts you could offer your employees in Belgium for the upcoming holiday season and under which conditions, you will find a brief overview of the possibilities in this Tax Insight.

On November 6th, 2020, the Belgian government decided to reinstate the simplified procedure for temporary unemployment due to corona for all employers and employees and this for the period as from October 1st, 2020 until March 31st, 2021.

At the start of the last quarter of the year, we would like to draw your attention to the following matters.

In principle, Belgian employers have the possibility to invoke certain forms of temporary unemployment in times of need, in case necessary conditions are met.

This month the coronavirus again brings some novelties and changes for employers. CONSUMPTION VOUCHER In order to increase purchasing power at the time of the corona crisis and to give a financial boost to the hardest hit sectors, the Belgian government created the consumption voucher. 

From 1 July 2020, there will be some changes related to the transportation of your employees. In a previous message (April 2020), we already informed you about the obligation to grant a bicycle allowance within the Joint Committee 200. At national level, the following changes will also take place: