login vacancies Contact NL AND Home > News > Newsflash > Your payroll administration in the 4th quarter ... Do I have to grant an end-of-year bonus? Most white-collar and blue-collar workers are entitled to an end-of-year bonus. However, the end-of-year bonus is not a legal obligation for the employer. Whether an end-of-year bonus must be awarded is laid down in a collective labor agreement, in the work regulations or in the employment contract with the employee. Check carefully whether this is the case for your company. For example, if you belong to Joint Committee no. 200 (additional Joint Committee White-collar Employees), you are obliged to pay an end-of-year bonus to all employees with six months of seniority at the time of payment of the bonus. Replacement holidays 2016 The public holiday that coincides with a Sunday or a day on which the company usually does not work must be replaced by an ordinary activity day. For companies with a 5-day week (Monday to Friday), there are two legal holidays that must be replaced: Sunday May 1 Sunday December 25th We note that the replacement day must be granted in the course of the same year. It is not allowed to carry over the replacement day to the following year. For more information about this replacement, you can always contact us. The award of eco vouchers during the fourth quarter of 2015 The right to eco vouchers must be provided for in a collective labor agreement concluded at sectoral level, ie in a Joint Committee, or within a company. Eco vouchers are due for the following PCs in the fourth quarter of 2015: Conversion of eco vouchers into an equivalent benefit In JC 200 it is allowed to convert the eco vouchers, which you are obliged to pay to your employees annually, into an equivalent benefit. An equivalent benefit can be: A gross premium An additional payment in the group insurance The increase of the amount of the meal vouchers to the maximum amount allowed The equivalent benefit may cost the employer a maximum of € 250.00. This means that: indien u kiest voor een bruto premie, deze premie +/- € 180,00 zal bedragen, omdat de werkgever hierop sociale zekerheidsbijdragen verschuldigd is als u kiest voor een bijkomende storting in de groepsverzekering, dient dit bedrag verminderd te worden met 8,86% sociale zekerheidsbijdragen en 4,4% fiscale lasten ten laste van de werkgever. Voor ondernemingen die in 2015 ecocheques aan hun werknemers gaven, dient deze omzetting te gebeuren vóór 31.10.2015. Voor ‘nieuwe’ ondernemingen, die een eerste keer in 2016 ecocheques zullen betalen, moet deze omzetting gebeurd zijn vóór 31.05.2016. Verhoging maximaal bedrag maaltijdcheques Bij KB van 26 mei 2015 (B.S. 8 juni 2015) verhoogt de regering de werkgeversbijdrage in de maaltijdcheque van € 5,91 naar € 6,91. Dit wil zeggen dat vanaf 01.01.2016 het mogelijk is om maaltijdcheques van maximaal € 8 toe te kennen aan uw werknemers. Verhoging van de bureauvergoeding Sinds kort bedraagt het maximum € 119,61 (i.p.v. € 117.27). Deze vergoeding dekt de kosten voor verwarming, elektriciteit, klein bureaugereedschap, ... voor de werknemers die een deel van hun werk thuis doen. Kan u vakantie laten overdragen naar het volgende jaar? De wettelijke vakantiedagen moeten verplicht opgenomen worden vóór 31 december van het vakantiejaar. U bent verplicht de wettelijke vakantiedagen toe te kennen, ook al verzoekt de werknemer hier niet expliciet om. In theory it is forbidden to have an employee transfer leave days to the next year. Also, no vacation days can be transferred if it is impossible for an employee to take all his vacation before the end of the vacation year (for example due to long-term illness). In this case, the (remaining) holiday pay must be paid to the employee no later than 31 December. In practice, it does happen that the remaining legal holidays are carried over to the next calendar year. Although this is in principle contrary to the legal provisions, the Social Inspectorate allows this when it does not concern large quantities. You can always contact us for more information. Sébastien Thijs sebastien.thijs@vhg.be Tel. +32 (0) 11 30 13 58 From Havermaet Groenweghe Hasselt: +32 (0) 11 30 13 50 Genk: +32 (0) 89 35 69 61 Herentals: +32 (0) 14 59 33 63 Yellow: +32 (0) 14 58 26 39 Brussels: +32 (0) 2 892 80 70 info@vhg.be VAT administration changes rules on location regarding storage of goods The Belgian VAT administration has decided to adjust its position. 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