In our Q3 2023 payroll newsletter, we cover the following topics:
1. Mileage allowance
2. Partial work resumption
3. New bank account number payments withholding tax
4. New regime company cars
5. Agreement purchasing power premium for white-collar workers is finalised! (PC 200)
The amount of the mileage allowance for business travel with a private car is indexed quarterly as of 1 October 2022. Previously, this amount was only indexed once a year, but the aim from now on is to respond more quickly to fluctuations in fuel prices.
The new maximum amount for the period of 1 July 2023 to 30 September 2023 is EUR 0.4237 per kilometre. This amount can be paid free from social security contributions and withholding taxes. Note that a mileage allowance for home-work commuting by private car is, however, taxed for the part exceeding EUR 39.20 per month.
To be complete, you can find an overview of the mileage allowances applicable for 2023 below:
01/01/2023 – 31/03/2023: EUR 0.4259
01/04/2023 – 30/06/2023: EUR 0.4246
01/07/2023 – 30/09/2023: EUR 0.4237
When an employee in the partial work resumption scheme (progressive employment) becomes fully ill again, the employer was not liable to pay a guaranteed wage for this entire period, regardless of the nature of the new illness.
However, since 2023, this scheme has been limited to the first 20 weeks of the start of partial work resumption. If the employee falls completely ill after this period, the employer will again owe a guaranteed wage according to the normal rules of guaranteed wage during illness. However, this is only for the hours the employee would have to work under his new work schedule.
From 22 June 2023, you have to pay withholding tax on the new unique account number BE85 6792 0036 3806, regardless of your place of residence.
Did you make a payment on one of the old account numbers BE32 6792 0022 7602 and BE96 6792 0022 7905? Then your transaction will be automatically transferred to the new account number, for the time being.
Going forward, we will also update our payment instructions with the new account number.
If you have any further questions, please do not hesitate to contact your dedicated payroll consultant.
Last year, the government made some decisions to accelerate our ecological mobility. As of 1 July 2023, new tax and social rules apply to vehicles that are not carbon neutral.
Are you buying a car (gasoline or diesel) of the same brand with the same CO2 emission? Then this is less deductible as of 1 July 2023.
The solidarity contribution will gradually increase for all cars ordered from 1 July 2023. From then on, it will be multiplied by a certain factor. This increase will only be imposed as of 1 January 2025.
Specifically, all new cars ordered after 1 July will be subject to the new tax regime, namely limited tax deductibility and increased solidarity contribution.
Please note that the delivery date of the car does not affect the applicable social and tax rules. Moreover, the legislature did not set a maximum delivery date for ordered vehicles. However a fraudulent scheme whereby a purchase order (or leasing contract) is signed before 1 July 2023 with a very late delivery date, just to circumvent the social and tax rules, may result in a dispute with the tax authorities.
You can find more details about this on our website: https://landing.bdo.be/tothepoint/green-mobility-what-changes-in-terms-of-tax/
From 1 June 2023, the legislator again envisaged the possibility for employers to grant a one-off purchasing power premium to their employees in the form of a consumption voucher. Meanwhile, a new collective labour agreement lays down the rules for this premium at Joint Committee 200.
High and exceptionally high profits in 2022
Only employers with high or exceptionally high profits in financial year 2022 are obliged to grant the purchasing power premium to their employees. Joint Committee 200 now defines this using a dual, cumulative, condition:
Amount of purchasing power premium
Employees in PC 200 are entitled to a purchasing power premium of EUR 125 or EUR 250 in case of high profits, and an amount of EUR 375 in case of exceptionally high profits of their employer.
Read more about the award and form conditions of the purchasing power premium on the BDO website: https://www.bdo.be/en-gb/news/2023/agreement-purchasing-power-premium
