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Increased contributions to bridging pensions and to the so-called "Canada dry bridging pensions" in force as from 1 April 2010

In earlier Newsflashes, we informed you about the increased employer contributions to bridging pensions and to the supplementary allowances paid on top of some social security benefits and incapacity benefits, foreseen in the Programme Act of 23 December 2009 and in the Diverse Provisions Act of 30 December 2009. 

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Bonus (CBA 90): Social security services modify their point of view regarding the applicable limit

In our newsflash of 12 January 2010 we informed you of the point of view of the Belgian social security services regarding the applicable limit for result-linked bonuses.

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Private use of a mobile phone - still no flat-rate assessment

The benefit a worker derives from his/her private use of a company phone constitutes a remuneration benefit and is subject to social security (NOSS) contributions and tax.

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Seniority bonus: the tax administration follows the NSSO

The tax administration has changed its position on the seniority bonus (Circular of 25 February 2010) having been “inspired” by the instructions of the NSSO (National Social Security Office) (see our Newsflash of 12 March 2009). The changes concern the following elements.

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Interruption benefits - eligibility conditions modified

In the Belgian Official Gazette of this 1 March, a Royal Decree was published that modifies the conditions that must be met in order to receive interruption benefits in case of time credit.

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New web portal in the spotlight: Global Employment Law

Some offices in the Ius Laboris network recently launched Global Employment Law, a web portal that bundles news, analyses and opinions on employment and labour law from a legal perspective.

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Dismissed blue-collar workers are entitled to a crisis premium

The Act on diverse provisions of 30 December 2009 stipulates that a crisis premium is due to blue-collar workers who are dismissed between 1 January and 30 June 2010 inclusive.

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Legal interest rate fixed at 3,25% per year

On 1 January 2010 the legal interest rate decreased to 3.25% from 5.5%. This increase relates to both legal interest and judicial interest.

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Bonus (CBA 90): Social security services and Treasury accept the higher maximum for the year 2009

The bonus which is granted within the framework of a bonus plan providing "advantages that are linked to results" is not subject to tax or the regular social security contributions if the bonus does not exceed a maximum which is index-linked (only a special contribution of 33% must be paid by the employer on the amount of the advantage that is granted).

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