# Lex4you — Payroll & Social Security (FR)

> 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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### Nouvelle indemnité kilométrique avec indexation trimestrielle à partir du 1er avril 2026 (2026-03-31)
Nouvelle indemnité kilométrique pour les déplacements professionnels à partir du 1er avril 2026
[Full article](knowledge/fr/payroll/new-kilometre-allowance-with-quarterly-indexation-from-1-april-2026.md?src=knowledge) · Source: https://www.securex.be/fr/lex4you/employeur/actualites/nouvelle-indemnite-kilometrique-avec-indexation-trimestrielle-a-partir-du-1er-avril-2026

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### Voiture de société - La cotisation de solidarité pour 2026 est connue (2026-03-31)
L’avantage qui résulte de l’utilisation d’une voiture de société à des fins privées est soumis à une cotisation de solidarité (appelée « taxe CO2 ») à charge de l’employeur.
Le montant de cette cotisation est indexé au 1er janvier de chaque année en fonction d’une formule spécifique.
[Full article](knowledge/fr/payroll/company-car-the-solidarity-contribution-for-2026-is-now-known.md?src=knowledge) · Source: https://www.securex.be/fr/lex4you/employeur/actualites/voiture-de-societe-la-cotisation-de-solidarite-pour-2026-est-connu

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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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### Heures supplémentaires : le gouvernement mise sur l’élargissement et des régimes permanents à partir du 1er avril (2026-03-20)
Différents projets de loi prévoient des modifications
[Full article](knowledge/fr/payroll/overtime-the-new-government-is-focusing-on-expansion-and-permanent-regimes-starting-from-1-april.md?src=knowledge) · Source: https://www.securex.be/fr/lex4you/employeur/actualites/heures-supplementaires-le-gouvernement-mise-sur-l-elargissement-et-des-regimes-permanents-a-partir

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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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### L’indemnité de télétravail portée à 160,99 euros à partir du 1er mars 2026 (2026-03-09)
L’indemnité de télétravail maximale s’élève à 160,99 euros dès le 1er mars 2026.
[Full article](knowledge/fr/payroll/telework-compensation-will-increase-to-160-99-euros-from-1-march-2026.md?src=knowledge) · Source: https://www.securex.be/fr/lex4you/employeur/actualites/l-indemnite-de-teletravail-portee-a-160,99-euros-a-partir-du-1er-mars-2026

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### Déplacements professionnels en Belgique : indexation des montants à partir du 1er mars 2026 (2026-03-09)
Déplacements professionnels en Belgique: nouveaux montants applicables à partir du 1er mars 2026
[Full article](knowledge/fr/payroll/domestic-business-trips-indexed-amounts-from-1-march-2026.md?src=knowledge) · Source: https://www.securex.be/fr/lex4you/employeur/actualites/deplacements-professionnels-en-belgique-indexation-des-montants-depuis-1er-mars-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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### L’indexation en centimes arrive à grands pas (2026-02-25)
 L’indexation en centimes » s’applique aux travailleurs dont le salaire brut est supérieur à 4 000 
[Full article](knowledge/fr/payroll/the-cent-index-is-approaching.md?src=knowledge) · Source: https://www.securex.be/fr/lex4you/employeur/actualites/l-indexation-en-centimes-arrive-a-grands-pas

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### Un cadeau de fin d’année avantageux pour vos travailleurs (2026-02-25)
Des bons cadeaux, une bouteille de bulles, des jouets pour les enfants... Ce ne sont que quelques exemples « d’avantages sociaux » que vous pouvez offrir de manière socialement et fiscalement avantageuse. En effet, si vous respectez quelques règles et limites, vous recevrez vous aussi, en tant qu’employeur, un petit « cadeau » fiscal et social.
[Full article](knowledge/fr/payroll/a-valuable-year-end-gift-for-your-employees.md?src=knowledge) · Source: https://www.securex.be/fr/lex4you/employeur/actualites/un-cadeau-de-fin-d-annee-avantageux-pour-vos-travailleurs

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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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### L'indice pivot a été dépassé (2026-02-11)
Les salaires des fonctionnaires et des travailleurs du secteur non marchand augmentent de 2 %
[Full article](knowledge/fr/payroll/the-central-index-rate-has-been-surpassed.md?src=knowledge) · Source: https://www.securex.be/fr/lex4you/employeur/actualites/l-indice-pivot-2026-a-ete-depasse

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### Cotisation pour la pension complémentaire sectorielle dans l’horeca (2026-02-10)
La cotisation au régime sectoriel de pension complémentaire est aussi due pour les travailleurs de moins de 23 ans.
[Full article](knowledge/fr/payroll/contribution-to-the-sectoral-complementary-pension-for-the-hospitality-industry.md?src=knowledge) · Source: https://www.securex.be/fr/lex4you/employeur/actualites/cotisation-pour-la-pension-complementaire-sectorielle-dans-l-horeca

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### Chèques-repas et restaurant d’entreprise : le cumul est-il autorisé ? (2026-01-30)
Cumul chèques-repas et restaurant d’entreprise : règles, exceptions et montants clés. Sécurisez vos pratiques et évitez toute requalification
[Full article](knowledge/fr/payroll/can-luncheon-vouchers-and-company-restaurants-be-combined.md?src=knowledge) · Source: https://www.securex.be/fr/lex4you/employeur/actualites/cheques-repas-et-restaurant-d-entreprise-le-cumul-est-il-autorise

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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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### Indemnité vélo en 2026 : tout ce que vous devez savoir (2026-01-19)
Quelle indemnité faut-il payer et à quel moment ? Nous avons fait le point pour vous.
[Full article](knowledge/fr/payroll/bicycle-allowance-2026-all-you-need-to-know.md?src=knowledge) · Source: https://www.securex.be/fr/lex4you/employeur/actualites/indemnite-velo-en-2026-tout-ce-que-vous-devez-savoir

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### Prolongation des mesures en faveur des pensionnés du secteur des soins jusque fin 2026 (2026-01-05)
Prolongation des mesures en faveur des pensionnés du secteur des soins jusque fin 2026
[Full article](knowledge/fr/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/fr/lex4you/employeur/actualites/prolongation-des-mesures-en-faveur-des-pensionnes-du-secteur-des-soins-jusque-fin-2026

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### L'employeur paie une cotisation de solidarité pour les travailleurs en incapacité de travail de longue durée (2026-01-05)
L'employeur paie une cotisation de solidarité pour les travailleurs en incapacité de travail de longue durée
[Full article](knowledge/fr/payroll/employer-pays-a-solidarity-contribution-for-long-term-disabled-workers.md?src=knowledge) · Source: https://www.securex.be/fr/lex4you/employeur/actualites/l-employeur-paie-une-cotisation-de-solidarite-pour-les-travailleurs-en-incapacite-de-travail-de-long

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### Pouvez-vous déjà augmenter le montant des chèques-repas à 10 euros ? (2025-12-31)
La contribution patronale maximale aux chèques-repas augmentera à partir de 2026.
[Full article](knowledge/fr/payroll/can-you-increase-the-amount-of-the-luncheon-vouchers-to-10-euros.md?src=knowledge) · Source: https://www.securex.be/fr/lex4you/employeur/actualites/pouvez-vous-deja-augmenter-le-montant-des-cheques-repas-a-10-euros

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### Bonus salarial : quel montant pourrez-vous octroyer en 2026 ? (2025-12-29)
En 2026, le plafond social du bonus salarial s'élèvera à 4.255 euros par travailleur.
[Full article](knowledge/fr/payroll/pay-bonus-what-amount-can-you-offer-in-2026.md?src=knowledge) · Source: https://www.securex.be/fr/lex4you/employeur/actualites/bonus-salarial-quel-montant-pourrez-vous-octroyer-en-2026

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### Les seuils pour la saisie sur salaire à partir du 1er janvier 2026 (2025-12-25)
Comme chaque année les seuils pour la saisie sur salaire et la cession de salaire augmenteront à partir du 1er janvier.
[Full article](knowledge/fr/payroll/limits-on-distraint-on-wages-and-pay-transfer-from-1-january-2026.md?src=knowledge) · Source: https://www.securex.be/fr/lex4you/employeur/actualites/les-seuils-pour-la-saisie-sur-salaire-a-partir-du-1er-janvier-2026

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### Les voitures de société et le taux d’émission de CO2 de référence pour 2026 (2025-12-24)
Le taux d’émission de CO2 de référence pour 2026 diminue de sorte que l'avantage en nature augmente. 
[Full article](knowledge/fr/payroll/company-cars-and-the-reference-co2-emission-rate-for-2026.md?src=knowledge) · Source: https://www.securex.be/fr/lex4you/employeur/actualites/les-voitures-de-societe-et-le-taux-d-emission-de-co2-de-reference-pour-2026

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### L’index dans la commission paritaire 200 est connu (2025-12-23)
Les salaires des travailleurs de la commission paritaire 200 sont indexés chaque année le 1er janvier.
[Full article](knowledge/fr/payroll/index-2026-in-joint-committee-no-200-announced.md?src=knowledge) · Source: https://www.securex.be/fr/lex4you/employeur/actualites/l-index-2026-dans-la-commission-paritaire-200-est-connu

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### Pension complémentaire : tenez compte de la cotisation spéciale de 8,86 % (2025-12-22)
Sur une assurance groupe, vous payez une cotisation ONSS de 8,86 %. Il en va de même pour la partie de la prime correspondant à la garantie décès dans le cas d’une police d’assurance collective contre les accidents.


[Full article](knowledge/fr/payroll/supplementary-pension-consider-the-special-contribution-of-8-86.md?src=knowledge) · Source: https://www.securex.be/fr/lex4you/employeur/actualites/pension-complementaire-tenez-compte-de-la-cotisation-speciale-de-8,86

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### Nouvelle indemnité kilométrique avec indexation trimestrielle à partir du 1er janvier 2026 (2025-12-15)
Nouvelle indemnité kilométrique pour les déplacements professionnels à partir du 1er janvier 2026
[Full article](knowledge/fr/payroll/new-mileage-allowance-with-quarterly-indexing-starting-from-1-january-2026.md?src=knowledge) · Source: https://www.securex.be/fr/lex4you/employeur/actualites/nouvelle-indemnite-kilometrique-avec-indexation-trimestrielle-a-partir-du-1er-janvier-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

---

### Vélo d’entreprise : leasing ou achat ? Quelle formule pour votre entreprise ? (2025-11-03)
Leasing ou achat de vélos d'entreprise ? Découvrez les avantages de chaque formule en matière de gestion, fiscalité et flexibilité. 
[Full article](knowledge/fr/payroll/company-bicycle-leasing-or-purchase-which-is-best-for-your-company.md?src=knowledge) · Source: https://www.securex.be/fr/lex4you/employeur/actualites/velo-d-entreprise-leasing-ou-achat-quelle-formule-pour-votre-entreprise

---

## Archive

- [Exonération des cotisations patronales sur les hauts salaires](knowledge/fr/payroll/exemption-from-employer-s-contributions-on-high-pay.md?src=knowledge) (2025-10-24): Vos cotisations patronales sur les hauts salaires seront plafonnées...
- [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...
- [L’Inspection sociale arrive bientôt ? Préparez-vous intelligemment](knowledge/fr/payroll/prepare-for-an-upcoming-social-inspection.md?src=knowledge) (2025-10-17): L’Inspection sociale bientôt chez vous ? Préparez ce contrôle au mieux et assurez-vous que votre règ...
- [Avantage vélo ? Communiquez-le-nous avant le 31 octobre 2025](knowledge/fr/payroll/bicycle-benefit-please-send-it-to-us-before-31-october-2025.md?src=knowledge) (2025-10-17): Vous mettez un vélo à disposition ? Communiquez-nous la valeur de l’avantage avant le 31 octobre afi...
- [Prolongation des mesures en faveur des pensionnés du secteur des soins jusque fin 2026](knowledge/fr/payroll/favourable-measures-for-pensioners-in-the-healthcare-field-have-been-extended-until-the-end-of-2025-4d63cbd94f42335c9e1e7d3fe53eed79.md?src=knowledge) (2025-10-15): Les pensionnés du secteur des soins continueront à bénéficier (jusqu’au 31 décembre 2026) de la disp...
- [L’inflation repart à la hausse en septembre – qu’est-ce que cela implique pour l’indice pivot ?](knowledge/fr/payroll/inflation-is-rising-again-in-september-what-does-this-mean-for-the-central-index-rate-inflation-is.md?src=knowledge) (2025-10-08): Selon le Bureau fédéral du Plan, l’indice pivot ne sera plus dépassé en 2025....
- [Nouvelle indemnité kilométrique avec indexation trimestrielle à partir du 1er octobre 2025](knowledge/fr/payroll/new-mileage-allowance-with-quarterly-indexing-starting-from-1-october-2025.md?src=knowledge) (2025-09-30): Nouvelle indemnité kilométrique pour les déplacements professionnels à partir du 1er octobre 2025...
- [Se déplacer intelligemment : le leasing vélo via la prime de fin d’année au sein de la Commission paritaire 331](knowledge/fr/payroll/smart-on-the-road-bicycle-leasing-through-the-year-end-bonus-in-the-joint-committee-331.md?src=knowledge) (2025-09-10): Au sein de la commission paritaire 331, vos travailleurs ont la possibilité de convertir leur prime ...
- [Pension et travailleur indépendant : quelles sont les nouveautés à partir du 1er octobre 2025 ?](knowledge/fr/payroll/pensioen-en-zelfstandige,-wat-is-er-nieuw-vanaf-1-oktober-2025.md?src=knowledge) (2025-08-27): La version estivale de la loi-programme offre aux travailleurs indépendants de nouvelles possibilité...
- [Voyages de service à l’étranger : tout ce que vous devez savoir](knowledge/fr/payroll/business-trips-abroad-everything-you-need-to-know.md?src=knowledge) (2025-08-19): L'ONSS a apporté des précisions importantes sur les conditions d'indemnisation des voyages de servic...
- [Bonus à l’emploi flamand majoré pour l’année de référence 2025](knowledge/fr/payroll/increased-flemish-job-bonus-for-the-reference-year-2025.md?src=knowledge) (2025-07-31): Bonus à l’emploi flamand majoré pour l’année de référence 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....
- [Prolongation des mesures en faveur des pensionnés du secteur des soins jusque fin 2025](knowledge/fr/payroll/favourable-measures-for-pensioners-in-the-healthcare-field-have-been-extended-until-the-end-of-2025.md?src=knowledge) (2025-07-24): Les pensionnés du secteur des soins continueront à bénéficier (jusqu’au 31 décembre 2025) de la disp...
- [Emploi de fin de carrière à partir de 55 ans avec allocation : prolongation du régime d’exception actuel jusqu'à la fin de l'année 2025](knowledge/fr/payroll/early-retirement-from-age-55-with-benefits-current-exceptional-regime-extended-until-the-end-of-202.md?src=knowledge) (2025-07-10): Emploi de fin de carrière à partir de 55 ans avec allocation : prolongation du régime d’exception ac...
- [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....
- [Nouvelle baisse de l’inflation en mai, qu’est-ce que cela signifie pour l’indice pivot ?](knowledge/fr/payroll/inflation-has-decreased-once-more-in-may.md?src=knowledge) (2025-06-03): Selon le Bureau du Plan, l’indice pivot ne sera plus dépassé en  2025....
- [Procédure de demande simplifiée pour le chômage économique des employés bientôt terminée ?](knowledge/fr/payroll/is-the-streamlined-application-process-for-economic-unemployment-benefits-for-white-collar-workers-n.md?src=knowledge) (2025-05-07): La durée de la dernière CCT, avec une procédure assouplie se termine le 30 juin. Il est donc préféra...
- [Directive de l’UE sur la transparence des rémunérations : les cinq exigences](knowledge/fr/payroll/eu-directive-on-pay-transparency-the-five-requirements.md?src=knowledge) (2025-04-30): Transparence salariale (directive européenne), connaissez-vous les cinq exigences ?...
- [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...
- [Suppression de certaines réductions ONSS flamandes dès le 1er juillet 2024](knowledge/fr/payroll/some-flemish-nsso-rebates-will-disappear-from-1-july-2024.md?src=knowledge) (2024-07-09): VLe 1er juillet 2024, certaines réductions des cotisations sociales flamandes. Des mesures transitoi...
- [Intervention plus importante pour les déplacements domicile-lieu de travail en transports en commun à partir du 1er juin 2024](knowledge/fr/payroll/higher-contribution-for-public-transportation-commuting-as-of-june-1-2024.md?src=knowledge) (2024-05-23): À partir du 1er juin 2024, l’intervention dans les frais d’abonnement d’un travailleur qui se rend a...
- [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)*