# Lex4you — Payroll & Social Security (DE)

> Wage calculations, social contributions, holiday pay, luncheon vouchers, and benefits administration.

## Recent

### Net wages change from November (EN original) (2026-10-23)
From 1 November 2026, net salaries will change. Whether workers take home more or less will depend on their individual situation.
[Full article](knowledge/payroll/net-wages-change-from-november.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/net-wages-change-from-november

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### Construction sector: up to 7.5 cheaper overtime per week thanks to KB 213 (EN original) (2026-10-16)
Permit to do 180 overtime hours per year, paid at 120%, or 100% compensatory rest according to Royal Decree 213
[Full article](knowledge/payroll/constructionsector-up-to-7-5-cheaper-overtime-per-week-thanks-to-rd-213.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/constructionsector-up-to-7-5-cheaper-overtime-per-week-thanks-to-rd-213

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### Will the central index rate be exceeded again in 2026? (EN original) (2026-10-12)
According to the bureau, the central index rate will be exceeded in November 2026.
[Full article](knowledge/payroll/will-the-central-index-rate-be-exceeded-again-in-2026.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/will-the-central-index-rate-be-exceeded-again-in-2026

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### Higher holiday contributions for manual workers from October 2026 (EN original) (2026-09-15)
From 1 October 2026, the contributions for the annual holiday of manual workers will temporarily increase.
[Full article](knowledge/payroll/hogere-vakantiebijdragen-arbeiders-vanaf-oktober-2026.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/hogere-vakantiebijdragen-arbeiders-vanaf-oktober-2026

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### Domestic business trips: indexed amounts from 1 September 2026 (EN original) (2026-09-08)
As of 1 September 2026, new amounts for expenses related to domestic services travel will be introduced.
[Full article](knowledge/payroll/domestic-business-trips-indexed-amounts-from-1-septembre-2026.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/domestic-business-trips-indexed-amounts-from-1-septembre-2026

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### New mileage allowance with quarterly indexing starting from 1 October 2026 (EN original) (2026-09-08)
New mileage allowance for business travel starting from 1 October 2026
[Full article](knowledge/payroll/new-mileage-allowance-with-quarterly-indexing-starting-from-1-october-2026.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/new-mileage-allowance-with-quarterly-indexing-starting-from-1-october-2026

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### Telework compensation will increase to 164.21 euros from 1 September 2026 (EN original) (2026-09-07)
The maximum telework allowance is 160.99 euros as of 1 March 2026
[Full article](knowledge/payroll/telework-compensation-will-increase-to-164-21-euros-from-1-september-2026.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/telework-compensation-will-increase-to-164-21-euros-from-1-september-2026

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### Can RSUs be considered as remuneration? (EN original) (2026-07-23)
A recent ruling reminds us that RSUs given to retain your workers can be considered remuneration.
[Full article](knowledge/payroll/can-rsus-be-considered-as-remuneration.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/can-rsus-be-considered-as-remuneration

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### A sectoral complementary retirement for white-collar workers in the green field (EN original) (2026-07-22)
As of 1 January 2026, a new mandatory sectoral complementary pension scheme for employees will apply in JC 144 (agriculture) and JC 145 (horticulture).
[Full article](knowledge/payroll/a-sectoral-complementary-retirement-for-white-collar-workers-in-the-green-field.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/a-sectoral-complementary-retirement-for-white-collar-workers-in-the-green-field

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### How is the pension bonus or malus calculated? (EN original) (2026-07-10)
In addition to the pension bonus, a pension malus will also apply from 2027.
[Full article](knowledge/payroll/how-is-the-pension-bonus-or-malus-calculated.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/how-is-the-pension-bonus-or-malus-calculated

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### New kilometre allowance with quarterly index from 1 July 2026 (EN original) (2026-07-06)
A new kilometre allowance with quarterly indexation for professional travel from 1 July 2026
[Full article](knowledge/payroll/new-mileage-allowance-with-quarterly-indexing-starting-from-1-july-2026.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/new-mileage-allowance-with-quarterly-indexing-starting-from-1-july-2026

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### The central index rate was exceeded (EN original) (2026-07-02)
The pay of civil servants and the non-profit sector will increase by 2%
[Full article](knowledge/payroll/the-central-index-rate-was-exceeded.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/the-central-index-rate-was-exceeded

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### New kilometre compensation with annual index from 1 July 2026 (EN original) (2026-06-18)
Do your workers use their own vehicle for labour? From 1 July, a higher km allowance will apply.
[Full article](knowledge/payroll/new-kilometre-compensation-with-annual-index-from-1-july-2026.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/new-kilometre-compensation-with-annual-index-from-1-july-2026

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### The increase in the number of nett voluntary overtime is official (EN original) (2026-06-15)
From April 2026 (retroactively), workers may perform up to 360 voluntary overtime hours, of which 240 are net. Higher limits apply to the hospitality sector.
[Full article](knowledge/payroll/de-verhoging-van-het-aantal-netto-vrijwillige-overuren-is-officieel.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/de-verhoging-van-het-aantal-netto-vrijwillige-overuren-is-officieel

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### Cent index: a new pay moderation contribution for employers (EN original) (2026-06-09)
On 1 June 2026 the cents index came into force; at the same time, a new social security contribution for employers was introduced: the wage moderation contribution.
[Full article](knowledge/payroll/cent-index-a-new-pay-moderation-contribution-for-employers.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/cent-index-a-new-pay-moderation-contribution-for-employers

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### The cent index begins on 1 June 2026 (EN original) (2026-06-02)
Due to the cents index, the pay indexation from 1 June 2026 will only apply up to 2%. This limit applies to pay above 4000 euro.
[Full article](knowledge/payroll/the-cent-index-begins-on-1-june-2026.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/the-cent-index-begins-on-1-june-2026

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### What does the month of June 2026 bring in terms of HR? (EN original) (2026-06-01)
The government will introduce several changes from 1 June 2026, relating to working hours, terms of notice, and the wage index.
[Full article](knowledge/payroll/what-does-the-month-of-june-2026-bring-in-terms-of-hr.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/what-does-the-month-of-june-2026-bring-in-terms-of-hr

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### In cases of social fraud: no more social security reductions (EN original) (2026-05-29)
Soon, in cases of fraud, the court will be able to withdraw social security reductions, thereby increasing the severity of the penalties.
[Full article](knowledge/payroll/in-cases-of-social-fraud-no-more-social-security-reductions.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/in-cases-of-social-fraud-no-more-social-security-reductions

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### Kilometric allowance with quarterly indexing for business travel (EN original) (2026-05-28)
The mileage allowance will be indexed monthly in the 2nd quarter of 2026.
[Full article](knowledge/payroll/kilometric-allowance-with-quarterly-indexing-for-business-travel.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/kilometric-allowance-with-quarterly-indexing-for-business-travel

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### Holiday pay: what do you have to pay in the coming weeks? (EN original) (2026-05-13)
May and June are approaching: check who pays the holiday pay and when you must settle the double holiday pay
[Full article](knowledge/payroll/holiday-pay-what-do-you-have-to-pay-in-the-coming-weeks.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/holiday-pay-what-do-you-have-to-pay-in-the-coming-weeks

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### Central index rate 2026 and cents index: where do we stand today? (EN original) (2026-05-05)
The geopolitical situation disrupts the economy, which affects the central index rate and the cents index.
[Full article](knowledge/payroll/central-index-rate-2026-and-cents-index-where-do-we-stand-today.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/central-index-rate-2026-and-cents-index-where-do-we-stand-today

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### What does the month of May 2026 bring us in terms of HR? (EN original) (2026-04-27)
The month of May is a busy time with many public holidays, and the calculation of the holiday pay is coming up soon.
[Full article](knowledge/payroll/what-does-the-month-of-may-2026-bring-us-in-terms-of-hr.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/what-does-the-month-of-may-2026-bring-us-in-terms-of-hr

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### Extension of tax-friendly overtime: still provisionally limited to 130 hours (EN original) (2026-04-17)
The tax advantage scheme for overtime work remains provisionally limited to 130 hours pending legislative approval. This covers the fiscal and social security treatment of overtime in Belgium, including the partial exemption from payment of withholding tax for employers.
Topics: overtime, tax-advantage, withholding-tax, fiscal
[Full article](knowledge/payroll/extension-of-tax-friendly-overtime-still-provisionally-limited-to-130-hours.md?src=knowledge) · Source: https://securex.be/en/lex4you/employer/news/extension-of-tax-friendly-overtime-still-provisionally-limited-to-130-hours

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### Luncheon vouchers worth €10: can you still regularise them retroactively? (EN original) (2026-04-15)
You can still correct your luncheon vouchers retroactively if your applicable framework permits it.
[Full article](knowledge/payroll/uncheon-vouchers-worth-%E2%82%AC10-can-you-still-regularise-them-retroactively.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/uncheon-vouchers-worth-€10-can-you-still-regularise-them-retroactively

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### ONSS target group reductions: postponement to 1 July 2026 (EN original) (2026-04-15)
Several target group reductions will change or disappear from the 3rd quarter of 2026. The ONSS has updated its target group reduction system — first-hire reductions are being adjusted alongside older worker incentives and youth employment bonuses. Employers must update their DmfA declarations to claim the new rates.
Topics: target-group-reduction, ONSS, social-contributions, hiring-incentives
[Full article](knowledge/payroll/onss-target-group-reductions-postponement-of-the-entrance-into-force-to-1-july-2026.md?src=knowledge) · Source: https://securex.be/en/lex4you/employer/news/onss-target-group-reductions-postponement-of-the-entrance-into-force-to-1-july-2026

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### Luncheon vouchers worth EUR 10: can you still regularise them retroactively? (EN original) (2026-04-15)
When granting luncheon vouchers retroactively, specific declaration and payment deadlines apply. This article covers the conditions under which employers can retroactively regularise luncheon voucher grants, including ONSS declaration requirements and the tax implications of the increased EUR 10 maximum value.
Topics: luncheon-vouchers, payroll, ONSS, benefits
[Full article](knowledge/payroll/uncheon-vouchers-worth-%E2%82%AC10-can-you-still-regularise-them-retroactively.md?src=knowledge) · Source: https://securex.be/en/lex4you/employer/news/uncheon-vouchers-worth-€10-can-you-still-regularise-them-retroactively

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### Neue Kilometerentschädigung mit Quartalsindexierung ab dem 1. April 2026 (2026-03-31)
Eine neue Kilometervergütung mit Quartalsindexierung für berufliche Fahrten ab dem 1. April 2026
[Full article](knowledge/de/payroll/new-kilometre-allowance-with-quarterly-indexation-from-1-april-2026.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/neue-kilometerentschadigung-mit-quartalsindexierung-ab-dem-1-april-2026

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### Firmenwagen: Der Solidaritätsbeitrag für 2026 wurde bekannt gegeben (2026-03-31)
Der Betrag für den Solidaritätsbeitrag für dein Firmenfahrzeug im Jahr 2026 steht nun fest.
[Full article](knowledge/de/payroll/company-car-the-solidarity-contribution-for-2026-is-now-known.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/firmenwagen-der-solidaritatsbeitrag-fur-2026-wurde-bekannt-gegeben

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### The GMMI will increase on 1 April 2026 (EN original) (2026-03-30)
On 1 April 2026, the GMMI will increase by 35 euros (non-indexed amount). This will raise the GMMI to 2,189.81 euros per month for workers aged 18 and over from 1 April 2026.
[Full article](knowledge/payroll/the-gmmi-will-increase-on-1-april-2026.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/the-gmmi-will-increase-on-1-april-2026

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### What does the month of April bring in terms of HR? (EN original) (2026-03-27)
In April, you should prepare for some changes and deadlines, such as the pay bonus and the amended GGMMI.
[Full article](knowledge/payroll/what-does-the-month-of-april-2026-bring-in-terms-of-hr.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/what-does-the-month-of-april-2026-bring-in-terms-of-hr

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### Überstunden: Die Regierung plant eine Erweiterung und dauerhafte Regelungen, die ab dem 1. April in Kraft treten (2026-03-20)
Einige neue Gesetzesentwürfe beabsichtigen, die Regelungen zu Überstunden ab dem 1. April 2026 zu ändern.
[Full article](knowledge/de/payroll/overtime-the-new-government-is-focusing-on-expansion-and-permanent-regimes-starting-from-1-april.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/uberstunden-die-neue-regierung-plant,-ab-dem-1-april-erweiterungen-und-dauerhafte-regelungen-einzu

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### Will the central index rate still be exceeded in 2026? (EN original) (2026-03-16)
According to the planning bureau, the central index rate will be exceeded in July 2026.
[Full article](knowledge/payroll/will-the-central-index-rate-still-be-exceeded-in-2026.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/will-the-central-index-rate-still-be-exceeded-in-2026

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### Die Vergütung für Heimarbeit wird ab dem 1. März 2026 auf 160,99 Euro erhöht (2026-03-09)
Die maximale Vergütung für Heimarbeit beträgt ab dem 1. März 2026 160,99 Euro.
[Full article](knowledge/de/payroll/telework-compensation-will-increase-to-160-99-euros-from-1-march-2026.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/die-vergutung-fur-heimarbeit-wird-ab-dem-1-marz-2026-auf-160,99-euro-erhoht

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### Inlandsdienstreisen: indexierte Beträge ab dem 1. März 2026 (2026-03-09)
Ab dem 1. März 2026 treten neue Beträge für Reisekosten bei inländischen Dienstreisen in Kraft.
[Full article](knowledge/de/payroll/domestic-business-trips-indexed-amounts-from-1-march-2026.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/inlandsdienstreisen-indexierte-betrage-ab-dem-1-marz-2026

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### Voluntary overtime: regulation from April 2026 (EN original) (2026-03-02)
From 1 April 2026, workers will be allowed to work up to 360 hours of voluntary overtime (450 hours in the hospitality sector), of which 240 hours will be gross = nett.
[Full article](knowledge/payroll/voluntary-overtime-regulation-from-april-2026.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/voluntary-overtime-regulation-from-april-2026

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### Der Index der Centen steht kurz bevor (2026-02-25)
Der Centenindex ist auf alle Arbeitnehmer mit einem Bruttolohn von über 4.000 Euro anwendbar.
[Full article](knowledge/de/payroll/the-cent-index-is-approaching.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/der-index-der-centen-steht-kurz-bevor

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### Ein attraktives Jahresendgeschenk für Ihre Arbeitnehmer (2026-02-25)
Geschenkgutscheine, Sekt oder Spielzeug für die Kinder – all das sind Beispiele für steuer- und sozialbegünstigte Vorteile
[Full article](knowledge/de/payroll/a-valuable-year-end-gift-for-your-employees.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/ein-attraktives-jahresendgeschenk-fur-ihre-arbeitnehmer

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### What does the month of March 2026 bring for HR? (EN original) (2026-02-24)
March brings spring to the country, and it also marks the start of summer time. The flexible pay in hospitality is indexed, and there are flash inspections in construction.
[Full article](knowledge/payroll/what-does-the-month-of-march-2026-bring-for-hr.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/what-does-the-month-of-march-2026-bring-for-hr

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### Der Durchschnittsindex wurde überschritten (2026-02-11)
Die Löhne der Beamten sowie im nicht kommerziellen Sektor steigen um 2 %.
[Full article](knowledge/de/payroll/the-central-index-rate-has-been-surpassed.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/der-durchschnittsindex-wurde-uberschritten

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### Beitrag zur sektoralen Zusatzrente in der Gastronomie (2026-02-10)
Der Beitrag für die sektorale zusätzliche Rente ist auch für Personen unter 23 Jahren zu zahlen.
[Full article](knowledge/de/payroll/contribution-to-the-sectoral-complementary-pension-for-the-hospitality-industry.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/beitrag-zur-sektoralen-zusatzrente-in-der-gastronomie

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### Mahlzeitschecks und Betriebsrestaurant: Ist die Kumulation erlaubt? (2026-01-30)
Kumulation von Mahlzeitschecks und Unternehmensrestaurants: Regeln, Ausnahmen und wichtige Beträge. Sichern Sie Ihre Praktiken und vermeiden Sie eine Umqualifizierung.
[Full article](knowledge/de/payroll/can-luncheon-vouchers-and-company-restaurants-be-combined.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/mahlzeitschecks-und-betriebsrestaurant-ist-die-kumulation-erlaubt

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### What changes are being made to the social security contribution discount for first recruitments? (EN original) (2026-01-26)
This year, the reduction in social security contributions for first employees will also change.
[Full article](knowledge/payroll/what-changes-are-being-made-to-the-social-security-contribution-discount-for-first-recruitments.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/what-changes-are-being-made-to-the-social-security-contribution-discount-for-first-recruitments

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### Fahrradvergütung 2026: alles, was Sie wissen müssen (2026-01-19)
Wann musst du welche Vergütung jetzt bezahlen? Wir fassen die Informationen für dich zusammen.
[Full article](knowledge/de/payroll/bicycle-allowance-2026-all-you-need-to-know.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/fahrradvergutung-2026-alles-,-was-sie-wissenmussen

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### Die Begünstigungen für Rentner im Sektor der Gesundheitsversorgung wurden bis Ende 2026 verlängert. (2026-01-05)
Rentner aus dem Gesundheitssektor können bis zum 31. Dezember 2026 weiterhin von der Befreiung der Arbeitnehmerbeiträge sowie von einem vorteilhaften Steuersatz profitieren.
[Full article](knowledge/de/payroll/favourable-measures-for-pensioners-in-the-healthcare-field-have-been-extended-until-the-end-of-2026.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/die-begunstigungen-fur-rentner-im-gesundheitssektor-wurden-bis-ende-2026-verlangert

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### Der Arbeitgeber zahlt einen Solidaritätsbeitrag für langzeitbeschäftigungsunfähige Arbeitnehmer (2026-01-05)
Der Arbeitgeber zahlt einen Solidaritätsbeitrag für langzeitbeschäftigungsunfähige Arbeitnehmer.
[Full article](knowledge/de/payroll/employer-pays-a-solidarity-contribution-for-long-term-disabled-workers.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/der-arbeitgeber-zahlt-einen-solidaritatsbeitrag-fur-langzeitbeschaftigungsunfahige-arbeitnehmer

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### Können Sie den Betrag der Mahlzeitschecks bereits auf 10 € erhöhen? (2025-12-31)
Der maximale Arbeitgeberbeitrag für die Mahlzeitschecks wird ab 2026 erhöht.
[Full article](knowledge/de/payroll/can-you-increase-the-amount-of-the-luncheon-vouchers-to-10-euros.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/konnen-sie-den-betrag-der-mahlzeitschecks-bereits-auf-10-€-erhohen

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### Lohnbonus: Welchen Betrag kannst du im Jahr 2026 gewähren? (2025-12-29)
Im Jahr 2026 wird die soziale Obergrenze für den Lohnbonus 4.255 Euro pro Arbeitnehmer betragen.
[Full article](knowledge/de/payroll/pay-bonus-what-amount-can-you-offer-in-2026.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/llohnbonus-welchen-betrag-kannst-du-im-jahr-2026-gewahren

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### Grenzen des Lohnbeschlags und der Lohnübertragung ab dem 1. Januar 2026 (2025-12-25)
Die Grenzen für Lohnbeschlag oder Lohnübertragung werden wie gewohnt am 1. Januar angehoben.
[Full article](knowledge/de/payroll/limits-on-distraint-on-wages-and-pay-transfer-from-1-january-2026.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/grenzen-des-lohnbeschlags-und-der-lohnubertragung-ab-dem-1-januar-2026

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### Die Dienstwagen und der CO2-Emissionssatz des Bezugseinkommens für 2026 (2025-12-24)
Der Referenz-CO2-Emissionssatz für 2026 sinkt, was zu einem Anstieg des Vorteils jeglicher Art führt.
[Full article](knowledge/de/payroll/company-cars-and-the-reference-co2-emission-rate-for-2026.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/die-dienstwagen-und-der-co2-emissionssatz-des-bezugseinkommens-fur-2026

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### Der Index im paritätischen Ausschuss 200 ist bekannt. (2025-12-23)
Am 1. Januar werden die Löhne im PA 200 indexiert. Weitere Informationen findest du hier.
[Full article](knowledge/de/payroll/index-2026-in-joint-committee-no-200-announced.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/index-2026-im-paritatischen-ausschuss-200-bekannt

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### Zusätzliche Rente: Denken Sie an den Sonderbeitrag von 8,86 %. (2025-12-22)
Für eine Gruppenversicherung zahlst du einen RSZ-Beitrag von 8,86%. Dies gilt ebenfalls für den Prämienanteil der Todesfallabsicherung im Rahmen der Kollektiven Arbeitsunfallversicherung - Ergänzung.
[Full article](knowledge/de/payroll/supplementary-pension-consider-the-special-contribution-of-8-86.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/zusatzliche-rente-denken-sie-an-den-sonderbeitrag-von-8,86

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### Neue Kilometerentschädigung mit vierteljährlicher Indexierung ab dem 1. Januar 2026 (2025-12-15)
Ab dem 1. Januar 2026 gilt eine neue Kilometerentschädigung für berufliche Fahrten.
[Full article](knowledge/de/payroll/new-mileage-allowance-with-quarterly-indexing-starting-from-1-january-2026.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/neue-kilometerentschadigung-mit-vierteljahrlicher-indexierung-ab-dem-1-januar-2026

---

### Year-end bonus: who is entitled to it, and how is it calculated? (EN original) (2025-12-05)
Contrary to popular belief, there is no specific legislation regarding year-end bonuses. Which legal sources should you consult to ensure you meet your obligations correctly?
[Full article](knowledge/payroll/year-end-bonus%E2%80%93who-is-entitled-to-it,-and-how-is-it-calculated.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/year-end-bonus–who-is-entitled-to-it,-and-how-is-it-calculated

---

### What does the month of December 2025 bring for HR? (EN original) (2025-11-28)
In December 2025, there will be public holidays, flash inspections, and the calculation of year-end bonuses.
[Full article](knowledge/payroll/what-s-happening-in-hr-in-december-2025.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/what-s-happening-in-hr-in-december-2025

---

### Your checklist for closing 2025 and starting 2026 on a positive note (EN original) (2025-11-26)
Conduct the year-end check: have holiday, vacation, and training days been taken? Has the year-end bonus been paid?
[Full article](knowledge/payroll/your-checklist-for-closing-2025-and-starting-2026-on-a-positive-note.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/your-checklist-for-closing-2025-and-starting-2026-on-a-positive-note

---

### Year-end bonus in JC 118 and 220 (EN original) (2025-11-04)
JC 118 and 220 - Part-time resumption of work is equivalent to actual labour activities for a maximum of twelve months.
[Full article](knowledge/payroll/year-end-bonus-in-jc-118-and-220.md?src=knowledge) · Source: https://www.securex.be/en/lex4you/employer/news/year-end-bonus-in-jc-118-and-220

---

### Unternehmensfahrrad: Leasing oder Kauf? Welche Option ist die beste für Ihr Unternehmen? (2025-11-03)
Leasing oder Kauf von Unternehmensfahrrädern? Entdecken Sie die Vorteile beider Optionen hinsichtlich der Politik, der Steuerpflicht und der Flexibilität.
[Full article](knowledge/de/payroll/company-bicycle-leasing-or-purchase-which-is-best-for-your-company.md?src=knowledge) · Source: https://www.securex.be/de/lex4you/arbeitgeber/news/unternehmensfahrrad-leasing-oder-kauf-welche-option-ist-die-beste-fur-ihr-unternehmen

---

## Archive

- [Befreiung von Arbeitgeberbeiträgen für hohe Löhne](knowledge/de/payroll/exemption-from-employer-s-contributions-on-high-pay.md?src=knowledge) (2025-10-24): Die Arbeitgeberbeiträge auf hohe Löhne sind begrenzt....
- [Which Flemish social security discounts are no longer available? (EN original)](knowledge/payroll/which-flemish-social-security-discounts-are-no-longer-available.md?src=knowledge) (2025-10-22): In 2024 and 2025, the Flemish government has removed various discounts on social security contributi...
- [Steht eine soziale Inspektion bevor? Bereite dich strategisch vor.](knowledge/de/payroll/prepare-for-an-upcoming-social-inspection.md?src=knowledge) (2025-10-17): Kommt die Sozialinspektion zu Besuch? Bereite dich dann bestmöglich auf diese Kontrolle vor und stel...
- [Haben Sie einen Fahrradvorteil? Teilen Sie uns diesen bitte bis zum 31. Oktober 2025 mit.](knowledge/de/payroll/bicycle-benefit-please-send-it-to-us-before-31-october-2025.md?src=knowledge) (2025-10-17): Stellen Sie ein Fahrrad zur Verfügung? Bitte senden Sie uns bis zum 31. Oktober den Wert des Vorteil...
- [Die Begünstigungen für Rentner im Gesundheitssektor werden bis Ende 2026 verlängert.](knowledge/de/payroll/favourable-measures-for-pensioners-in-the-healthcare-field-have-been-extended-until-the-end-of-2025-4d63cbd94f42335c9e1e7d3fe53eed79.md?src=knowledge) (2025-10-15): Rentner aus dem Gesundheitssektor können bis zum 31. Dezember 2026 weiterhin von der Befreiung von A...
- [Die Inflation steigt im September erneut. Was bedeutet das für den Durchschnittsindex?](knowledge/de/payroll/inflation-is-rising-again-in-september-what-does-this-mean-for-the-central-index-rate-inflation-is.md?src=knowledge) (2025-10-08): Laut den Informationen des Planungsbüros wird der Durchschnittsindex im Jahr 2025 nicht mehr übersch...
- [Neue Kilometerentschädigung mit vierteljährlicher Indexierung ab dem 1. Oktober 2025](knowledge/de/payroll/new-mileage-allowance-with-quarterly-indexing-starting-from-1-october-2025.md?src=knowledge) (2025-09-30): Neue Kilometerentschädigung für berufliche Fahrten ab dem 1. Oktober 2025....
- [Schnell auf dem Weg: Fahrradleasing über die Jahresendprämie im paritätischen Ausschuss 331](knowledge/de/payroll/smart-on-the-road-bicycle-leasing-through-the-year-end-bonus-in-the-joint-committee-331.md?src=knowledge) (2025-09-10): Bleiben Sie über die neuesten rechtlichen HR-News für Arbeitgeber informiert, direkt von den Experte...
- [Was gibt es Neues zur Rente für Selbstständige ab dem 1. Oktober 2025?](knowledge/de/payroll/pensioen-en-zelfstandige,-wat-is-er-nieuw-vanaf-1-oktober-2025.md?src=knowledge) (2025-08-27): Die Sommerausgabe des Programmgesetzes eröffnet Selbstständigen neue Möglichkeiten, weiterhin aktiv ...
- [Dienstreisen ins Ausland: Alles, was Sie wissen müssen](knowledge/de/payroll/business-trips-abroad-everything-you-need-to-know.md?src=knowledge) (2025-08-19): Die RSZ hat wesentliche Klarstellungen zu den Vergütungsbedingungen für Dienstreisen vorgenommen....
- [Erhöhte flämische Jobprämie für das Referenzjahr 2025](knowledge/de/payroll/increased-flemish-job-bonus-for-the-reference-year-2025.md?src=knowledge) (2025-07-31): Erhöhte flämische Jobprämie für das Referenzjahr 2025...
- [10 essential items to include in your staff budget for 2026 (EN original)](knowledge/payroll/10-essential-items-to-include-in-your-staff-budget-for-2026.md?src=knowledge) (2025-07-29): Index, flexi's, and company cars will definitely be considered in your budget for 2026....
- [Die Begünstigungen für Rentner im Gesundheitssektor wurden bis Ende 2025 verlängert.](knowledge/de/payroll/favourable-measures-for-pensioners-in-the-healthcare-field-have-been-extended-until-the-end-of-2025.md?src=knowledge) (2025-07-24): Rentner aus dem Gesundheitssektor können bis zum 31. Dezember 2025 weiterhin von der Befreiung von A...
- [Die Regelung zur Landebahn ab 55 Jahren mit Entschädigung wurde bis Ende 2025 verlängert. Dies stellt ein aktuelles Ausnahme-Regime dar.](knowledge/de/payroll/early-retirement-from-age-55-with-benefits-current-exceptional-regime-extended-until-the-end-of-202.md?src=knowledge) (2025-07-10): Die Entschädigung für Arbeitnehmer ab 55 Jahren bleibt bis Ende 2025 für Landebahnen verfügbar....
- [What does the month of July 2025 bring for HR? (EN original)](knowledge/payroll/what-does-the-month-of-july-2025-bring-for-hr-the-following-words-are-part-of-a-lexicon-and-must-be.md?src=knowledge) (2025-06-24): In July, the overtime is extended, and the amount of the compensation is adjusted....
- [Die Inflation sinkt im Mai erneut – was bedeutet das für den Referenzindex?](knowledge/de/payroll/inflation-has-decreased-once-more-in-may.md?src=knowledge) (2025-06-03): Laut dem Planbüro wird der durchschnittliche Index im Jahr 2025 nicht mehr überschritten....
- [Vereinfachtes Antragverfahren für wirtschaftliche Arbeitslosigkeit von Angestellten bald zu Ende?](knowledge/de/payroll/is-the-streamlined-application-process-for-economic-unemployment-benefits-for-white-collar-workers-n.md?src=knowledge) (2025-05-07): Die Laufzeit des letzten Tarifvertrags mit einem flexiblen Verfahren endet am 30. Juni. Daher sollte...
- [EU-Richtlinie zur Lohntransparenz: das sind die 5 Anforderungen](knowledge/de/payroll/eu-directive-on-pay-transparency-the-five-requirements.md?src=knowledge) (2025-04-30): Durch die Transparenz der Gehälter zielt die EU auf gleiche Bezahlung für gleiche Arbeit ab....
- [New kilometric allowance with quarterly indexation from 1 January 2025 (EN original)](knowledge/payroll/new-kilometric-allowances-with-quarterly-indexation-from-1-january-2025.md?src=knowledge) (2024-12-23): Do your employees use their own vehicle for work? A lower kilometric allowance will apply from 1 Jan...
- [New kilometric allowance with quarterly indexation from 1 October 2024 (EN original)](knowledge/payroll/new-kilometric-allowances-with-quarterly-indexation-from-1-october-2024-05748fa262f08ccb20cd06d71a6d66b0.md?src=knowledge) (2024-12-12): Do your employees use their own vehicle for work? A lower kilometric allowance will apply from 1 Oct...
- [From 1 July 2024, some Flemish NSSO rebates will disappear (EN original)](knowledge/payroll/some-flemish-nsso-rebates-will-disappear-from-1-july-2024.md?src=knowledge) (2024-07-09): From 1 July 2024, a number of existing Flemish rebates on social security contributions will be abol...
- [A higher contribution for public transportation commuting as of June 1, 2024 (EN original)](knowledge/payroll/higher-contribution-for-public-transportation-commuting-as-of-june-1-2024.md?src=knowledge) (2024-05-23): An employee travelling to work by train will have an increased intervention in the subscription cost...
- [Unemployment with company supplement scheme (early retirement) : indexation on 1 May 2024 (EN original)](knowledge/payroll/unemployment-with-company-supplement-scheme-(early-retirement)-indexation-on-1-may-2024.md?src=knowledge) (2024-05-23): After exceeding the pivot index, certain amounts related to SWT/RCC (early retirement) are indexed....
- [What's moving on the HR front in May? (EN original)](knowledge/payroll/what-s-moving-on-the-hr-front-in-may-2024.md?src=knowledge) (2024-05-07): In May, there are three public holidays, holiday pay is paid and social elections take place....

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*81 items · Last updated: 2026-10-30 · [Back to overview](knowledge.md?src=knowledge)*
*Source: Lex4you via [Aztrix](https://aztrix.io?src=knowledge)*