Professional, proactive and productive social law guidance

Sooner or later every employer comes up against the sky-high Belgian wage tax. Of every euro gross supplement that you as an employer want to grant your employee, the employee is usually left with only 30 to 40 cents.

Are there forms of remuneration in which the employee retains most of the cake, instead of the NSSO and the tax authorities? Yes, there are plenty of possibilities:

• For example, you can provide the employee with certain mobility solutions, think of the tax-advantaged company bicycle, or company car.
• In addition, there are tax-advantaged bonuses, profit-sharing systems, and opportunities to grant shares (options) to staff.
• You can also grant the employee an expense allowance, or certain work equipment that he/she may also use for private purposes: think of a laptop or cell phone.

As long as everything is fine between you and your employee, a sealed contract seems less important, until things go wrong of course... What if, for example, your employee wants to move to the competition? Or you suspect that your employee might be planning to take company information with him? Or you sense that he is encouraging your other employees to resign as well?

Fortunately, such matters can be restricted by contract. Even if the mutual relationship between you and your staff runs smoothly, it can certainly be interesting to strengthen your contracts with clauses that safeguard your business interests. Gouverner, c'est prévoir.

Employers can, under certain conditions, enjoy an exemption from paying payroll withholding tax on certain profiles and forms of employment. For example, you can enjoy a discount on the researchers you employ, start-up companies enjoy a discount, there is an exemption from payroll withholding tax on certain overtime hours, and specific discount regimes also apply in the construction sector.

However, each exemption is subject to a series of conditions, so meticulous preparation and follow-up are of great importance.

Setting up a comprehensive and well thought out wage policy offers benefits both to you as an employer and to your employees. For example, you can reduce the wage costs in your company, give your employees extra motivation, and the introduction of a global long-term plan can relieve you as an employer of administrative burdens.

Moreover, with a comprehensive and interesting salary package, you as an employer can be one step ahead of your competitors: with a nice range of salary benefits, you can attract talent, but also retain it.

Titeca can support you with the creation of a payroll policy that is both flexible, tax-advantageous, and relieving.

Firing an employee is never a pleasant decision, but is sometimes unfortunately necessary. The question arises as to how you can neatly put an end to your working relationship, without any loose ends. Do not proceed rashly, because the dismissal regulations sometimes resemble a minefield. Did you know, for example, that if you as an employer do not terminate the contract in the correct manner, the employee does not have to complete his notice period, but can demand a hefty severance payment from you?

The termination of an employment contract always goes hand in hand with compliance with a number of mandatory formalities. In addition, it is also important to keep an eye on the costs: the dismissal of an employee with many years of service can be quite costly.

The well-known proverb "prevention is better than cure" also applies when the social inspection comes for an inspection. In the first place, it is therefore important that your company is in order with the social legislation. For example, you may ask yourself if:

• The expense reimbursements you grant to your employees are properly justified and allowable;
• All necessary social documents are present in the company, think in the first place of an up to date labour code, ...
• You comply with the main social legislation, including the law on working hours, the (minimum) wage scales, ...
• The payroll is done correctly and all tax and social security contributions are settled correctly. For example, a limited social and tax charge must be calculated on an employer-issued laptop that the employee may also use for private purposes.

A good preparation is therefore crucial, but also during a social inspection it is important to know your rights. Titeca can exist you throughout the course of a social inspection, from announcement to follow-up.

Your business has a favorable wind in its sails, and in order to stay ahead of the ever-increasing workload you decide to seek reinforcement: you decide to hire a first employee. However, there is a lot involved in the recruitment of a first employee, which sometimes makes it difficult to see the wood for the trees. Titeca Pro-Experts can guide you through the entire recruitment process and help you make up your mind:

• What salary are you willing to pay, and what fringe benefits might be of interest?
• Are any wage subsidies applicable? Or a reduction in social contributions?
• Which contract is best suited to the employment I am seeking? How do I ensure that my agreements are legally conclusive and safeguard the interests of my business?