A new calculation's method for the taxable benefit of a company car applies as of January 2012.
The free use of a company car by an employee is considered as a taxable benefit in kind. The new method takes the catalogue value of the car and its CO2 emission in account.
You can find the calculation on iTunes (for your iPhone/iPod Touch/iPad) - CompCar@Be
Sample calculation on internet: Deloitte
There is 10 official public holidays/year in Belgium. When one of those falls on a normally non-working day in the company (Sunday or Saturday), it should be replaced by an alternative working day. The decision must be display to the employees before the 15 December 2011.
For 2012, Sunday 1 January, Saturday 21 July and Sunday 11 November must be replaced. If the competent Joint Committee hasn't taken a decision, the replacement day can be determined at company level. If not, the holiday will be replaced with the next regular working day.
The new Claeys formula has been published and Notice@Be is now updated.
For an employee whose annual gross salary exceeds € 30,535 (in 2011), the notice period is to be fixed with an agreement between the employee and the employer. The Claeys formula, based on the case law, is often used as a guideline to determinate the lenght of the notice period.
If the annual gross salary is <= € 120,000:
- old formula: (0.87 x seniority) + (0.06 x age) + (0.037 x gross annual salary/1000) – 1.45);
- new formula: (0.87 x seniority) + (0.055 x age) + (0.038 x gross annual salary/1000) – 1.95.
If the annual gross salary is > € 120,000
- old formula: (0.87 x seniority) + (0.06 x age) + (0.029 x gross annual salary/1000) – 1.45);
- new formula: (0.87 x length of service) + (0.055 x age) - (0.0029 x gross annual remuneration /1000) + 2.96.
From 01/01/2012, new legal rules about the notice period will become applicable for new employment contracts.
To calculate the notice period on your iPhone: Notice@Be.
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