# Lex4you — Payroll & Social Security (NL)

> 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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### Nieuwe kilometervergoeding met kwartaalindexering vanaf 1 april 2026 (2026-03-31)
Een nieuwe kilometervergoeding met kwartaalindexering voor beroepsverplaatsingen vanaf 1 april 2026
[Full article](knowledge/nl/payroll/new-kilometre-allowance-with-quarterly-indexation-from-1-april-2026.md?src=knowledge) · Source: https://www.securex.be/nl/lex4you/werkgever/nieuws/nieuwe-kilometervergoeding-met-kwartaalindexering-vanaf-1-april-2026

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### Bedrijfswagen: de solidariteitsbijdrage voor 2026 is gekend (2026-03-31)
Het bedrag voor de solidariteitsbijdrage voor je bedrijfswagen in 2026 is nu bekend.
[Full article](knowledge/nl/payroll/company-car-the-solidarity-contribution-for-2026-is-now-known.md?src=knowledge) · Source: https://www.securex.be/nl/lex4you/werkgever/nieuws/bedrijfswagen-de-solidariteitsbijdrage-voor-2026-is-gekend

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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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### Overuren: regering zet in op uitbreiding en permanente regimes vanaf 1 april (2026-03-20)
Enkele nieuwe wetsontwerpen willen de regels rond overuren vanaf 1 april 2026 wijzigen.
[Full article](knowledge/nl/payroll/overtime-the-new-government-is-focusing-on-expansion-and-permanent-regimes-starting-from-1-april.md?src=knowledge) · Source: https://www.securex.be/nl/lex4you/werkgever/nieuws/overuren-nieuwe-regering-zet-in-op-uitbreiding-en-permanente-regimes-vanaf-1-april

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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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### Telewerkvergoeding stijgt tot 160,99 euro vanaf 1 maart 2026 (2026-03-09)
De maximale telewerkvergoeding bedraagt vanaf 1 maart 2026 160,99 euro. 
[Full article](knowledge/nl/payroll/telework-compensation-will-increase-to-160-99-euros-from-1-march-2026.md?src=knowledge) · Source: https://www.securex.be/nl/lex4you/werkgever/nieuws/telewerkvergoeding-stijgt-tot-160,99-euro-vanaf-1-maart-2026

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### Binnenlandse dienstreizen: geïndexeerde bedragen vanaf 1 maart 2026 (2026-03-09)
Vanaf 1 maart 2026 zijn nieuwe bedragen van onkosten voor binnenlandse dienstreizen van kracht. 
[Full article](knowledge/nl/payroll/domestic-business-trips-indexed-amounts-from-1-march-2026.md?src=knowledge) · Source: https://www.securex.be/nl/lex4you/werkgever/nieuws/binnenlandse-dienstreizen-geindexeerde-bedragen-vanaf-1-maart-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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### De centenindex komt eraan (2026-02-25)
De centenindex is van toepassing op alle werknemers met een brutoloon boven 4.000 euro.
[Full article](knowledge/nl/payroll/the-cent-index-is-approaching.md?src=knowledge) · Source: https://www.securex.be/nl/lex4you/werkgever/nieuws/de-centenindex-komt-eraan

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### Een voordelig eindejaarsgeschenk voor jouw werknemers (2026-02-25)
Cadeaubonnen, een fles bubbels, speelgoed voor de kinderen, … Het zijn maar enkele ‘sociale voordelen’ die je op een sociaal en fiscaal gunstige manier kan toekennen. Want als je je houdt aan enkele regels en grenzen, krijg je als werkgever immers ook een fiscaal en sociaal ‘geschenkje’.
[Full article](knowledge/nl/payroll/a-valuable-year-end-gift-for-your-employees.md?src=knowledge) · Source: https://www.securex.be/nl/lex4you/werkgever/nieuws/een-voordelig-eindejaarsgeschenk-voor-jouw-werknemers

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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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### De spilindex werd overschreden (2026-02-11)
De lonen van de ambtenaren en de non-profit stijgen met 2%.
[Full article](knowledge/nl/payroll/the-central-index-rate-has-been-surpassed.md?src=knowledge) · Source: https://www.securex.be/nl/lex4you/werkgever/nieuws/de-spilindex-werd-overschreden-in-december-2025-058680037713a39f3fd663f0ffe5ff18

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### Bijdrage sectoraal aanvullend pensioen Horeca (2026-02-10)
Bijdrage sectoraal aanvullend pensioen is ook voor min 23 jarigen verschuldigd.
[Full article](knowledge/nl/payroll/contribution-to-the-sectoral-complementary-pension-for-the-hospitality-industry.md?src=knowledge) · Source: https://www.securex.be/nl/lex4you/werkgever/nieuws/bijdrage-sectoraal-aanvullend-pensioen-horeca

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### Maaltijdcheque en bedrijfsrestaurant: mag je cumuleren? (2026-01-30)
Cumul maaltijdcheques en bedrijfsrestaurant: regels, uitzonderingen en sleutelbedragen. Beveilig uw praktijken en vermijd herkwalificatie
[Full article](knowledge/nl/payroll/can-luncheon-vouchers-and-company-restaurants-be-combined.md?src=knowledge) · Source: https://www.securex.be/nl/lex4you/werkgever/nieuws/maaltijdcheque-en-bedrijfsrestaurant-mag-je-cumuleren

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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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### Fietsvergoeding 2026: alles wat je moet weten (2026-01-19)
Wanneer moet je nu welke vergoeding betalen? We zetten het voor jou op een rijtje.
[Full article](knowledge/nl/payroll/bicycle-allowance-2026-all-you-need-to-know.md?src=knowledge) · Source: https://www.securex.be/nl/lex4you/werkgever/nieuws/fietsvergoeding-2026-alles-wat-je-moet-weten

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### Gunstmaatregelen voor gepensioneerden in de zorgsector verlengd tot eind 2026 (2026-01-05)
Gepensioneerden uit de zorgsector kunnen langer (tot 31 december 2026) genieten van vrijstelling werknemersbijdragen en van een gunstig belastingtarief
[Full article](knowledge/nl/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/nl/lex4you/werkgever/nieuws/gunstmaatregelen-voor-gepensioneerden-in-de-zorgsector-verlengd-tot-eind-2026

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### Werkgever betaalt solidariteitsbijdrage voor langdurig arbeidsongeschikte werknemers (2026-01-05)
Werkgever betaalt solidariteitsbijdrage voor langdurig arbeidsongeschikte werknemers
[Full article](knowledge/nl/payroll/employer-pays-a-solidarity-contribution-for-long-term-disabled-workers.md?src=knowledge) · Source: https://www.securex.be/nl/lex4you/werkgever/nieuws/werkgever-betaalt-solidariteitsbijdrage-voor-langdurig-arbeidsongeschikte-werknemers

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### Kan je het bedrag van de maaltijdcheques al verhogen naar 10 euro? (2025-12-31)
De maximale werkgeversbijdrage in de maaltijdcheques zal vanaf 2026 verhogen.
[Full article](knowledge/nl/payroll/can-you-increase-the-amount-of-the-luncheon-vouchers-to-10-euros.md?src=knowledge) · Source: https://www.securex.be/nl/lex4you/werkgever/nieuws/kan-je-het-bedrag-van-de-maaltijdcheques-al-verhogen-naar-10-euro

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### Loonbonus: welk bedrag kan je in 2026 toekennen? (2025-12-29)
In 2026 zal het sociaal plafond van de loonbonus 4.255 euro per werknemer bedragen. 
[Full article](knowledge/nl/payroll/pay-bonus-what-amount-can-you-offer-in-2026.md?src=knowledge) · Source: https://www.securex.be/nl/lex4you/werkgever/nieuws/loonbonus-welk-bedrag-kan-je-in-2026-toekennen

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### Grenzen loonbeslag en loonoverdracht vanaf 1 januari 2026 (2025-12-25)
De grenzen voor loonbeslag of loonoverdracht worden naar jaarlijkse gewoonte op 1 januari verhoogd.
[Full article](knowledge/nl/payroll/limits-on-distraint-on-wages-and-pay-transfer-from-1-january-2026.md?src=knowledge) · Source: https://www.securex.be/nl/lex4you/werkgever/nieuws/grenzen-loonbeslag-en-loonoverdracht-vanaf-1-januari-2026

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### Bedrijfswagens en referentie-CO2-uitstoot voor 2026 (2025-12-24)
De referentie-CO2-uitstoot voor bedrijfswagens daalt in 2026 waardoor het voordeel alle aard opnieuw stijgt. 
[Full article](knowledge/nl/payroll/company-cars-and-the-reference-co2-emission-rate-for-2026.md?src=knowledge) · Source: https://www.securex.be/nl/lex4you/werkgever/nieuws/bedrijfswagens-en-referentie-co2-uitstoot-voor-2026

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### Index in paritair comité 200 gekend (2025-12-23)
Op 1 januari worden de lonen in PC 200 geïndexeerd. Je ontdekt het hier.
[Full article](knowledge/nl/payroll/index-2026-in-joint-committee-no-200-announced.md?src=knowledge) · Source: https://www.securex.be/nl/lex4you/werkgever/nieuws/index-2026-in-paritair-comite-200-gekend

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### Aanvullend pensioen: denk aan de bijzondere bijdrage van 8,86% (2025-12-22)
Op een groepsverzekering betaal je een RSZ-bijdrage van 8,86%. Dit geldt ook voor het premiegedeelte voor de waarborg overlijden bij een collectieve ongevallenpolis.


[Full article](knowledge/nl/payroll/supplementary-pension-consider-the-special-contribution-of-8-86.md?src=knowledge) · Source: https://www.securex.be/nl/lex4you/werkgever/nieuws/aanvullend-pensioen-denk-aan-de-bijzondere-bijdrage-van-8,86

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### Nieuwe kilometervergoeding met kwartaalindexering vanaf 1 januari 2026 (2025-12-15)
Een nieuwe kilometervergoeding met kwartaalindexering voor beroepsverplaatsingen vanaf 1 januari 2026
[Full article](knowledge/nl/payroll/new-mileage-allowance-with-quarterly-indexing-starting-from-1-january-2026.md?src=knowledge) · Source: https://www.securex.be/nl/lex4you/werkgever/nieuws/nieuwe-kilometervergoeding-met-kwartaalindexering-vanaf-1-januari-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

---

### Bedrijfsfiets: leasen of kopen? Welke formule past bij jouw onderneming? (2025-11-03)
Leasing of aankoop van de bedrijfsfiets? Ontdek het voordeel van beide formules.
 
[Full article](knowledge/nl/payroll/company-bicycle-leasing-or-purchase-which-is-best-for-your-company.md?src=knowledge) · Source: https://www.securex.be/nl/lex4you/werkgever/nieuws/bedrijfsfiets-leasen-of-kopen-welke-formule-past-bij-jouw-onderneming

---

## Archive

- [Vrijstelling van werkgeversbijdragen op hoge lonen](knowledge/nl/payroll/exemption-from-employer-s-contributions-on-high-pay.md?src=knowledge) (2025-10-24): Je werkgeversbijdragen op hoge lonen worden begrensd...
- [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...
- [Sociale inspectie op komst? Bereid je slim voor](knowledge/nl/payroll/prepare-for-an-upcoming-social-inspection.md?src=knowledge) (2025-10-17): Komt de sociale inspectie op bezoek? Bereid deze controle dan maximum voor en zorg dat je arbeidsreg...
- [Fietsvoordeel? Bezorg het ons vóór 31 oktober 2025](knowledge/nl/payroll/bicycle-benefit-please-send-it-to-us-before-31-october-2025.md?src=knowledge) (2025-10-17): Stel je een fiets ter beschikking? Bezorg ons vóór 31 oktober de waarde van het voordeel, zodat de f...
- [Gunstmaatregelen voor gepensioneerden in de zorgsector worden verlengd tot eind 2026](knowledge/nl/payroll/favourable-measures-for-pensioners-in-the-healthcare-field-have-been-extended-until-the-end-of-2025-4d63cbd94f42335c9e1e7d3fe53eed79.md?src=knowledge) (2025-10-15): Gepensioneerden uit de zorgsector kunnen langer (tot 31 december 2026) genieten van vrijstelling wer...
- [De inflatie stijgt opnieuw in september - wat betekent dit voor de spilindex?](knowledge/nl/payroll/inflation-is-rising-again-in-september-what-does-this-mean-for-the-central-index-rate-inflation-is.md?src=knowledge) (2025-10-08): Volgens het planbureau wordt de spilindex in 2025 niet meer overschreden....
- [Nieuwe kilometervergoeding met kwartaalindexering vanaf 1 oktober 2025](knowledge/nl/payroll/new-mileage-allowance-with-quarterly-indexing-starting-from-1-october-2025.md?src=knowledge) (2025-09-30): Een nieuwe kilometervergoeding met kwartaalindexering voor beroepsverplaatsingen vanaf 1 oktober 202...
- [Slim op weg: fietslease via de eindejaarspremie in het Paritair comité 331](knowledge/nl/payroll/smart-on-the-road-bicycle-leasing-through-the-year-end-bonus-in-the-joint-committee-331.md?src=knowledge) (2025-09-10): In Paritair Comité 331(211 en 213) is er een mogelijkheid voor je werknemers om een fiets te leasen ...
- [Pensioen en zelfstandige: wat verandert er vanaf 1 oktober 2025?](knowledge/nl/payroll/pensioen-en-zelfstandige,-wat-is-er-nieuw-vanaf-1-oktober-2025.md?src=knowledge) (2025-08-27): De zomereditie van de programmawet biedt zelfstandigen nieuwe mogelijkheden om verder te werken en t...
- [Dienstreizen naar het buitenland: alles wat je moet weten](knowledge/nl/payroll/business-trips-abroad-everything-you-need-to-know.md?src=knowledge) (2025-08-19): De RSZ heeft belangrijke verduidelijkingen gegeven over vergoedingsvoorwaarden voor dienstreizen....
- [Verhoogde Vlaamse jobbonus voor refertejaar 2025](knowledge/nl/payroll/increased-flemish-job-bonus-for-the-reference-year-2025.md?src=knowledge) (2025-07-31): Verhoogde Vlaamse jobbonus voor refertejaar 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....
- [Gunstmaatregelen voor gepensioneerden in de zorgsector verlengd tot eind 2025](knowledge/nl/payroll/favourable-measures-for-pensioners-in-the-healthcare-field-have-been-extended-until-the-end-of-2025.md?src=knowledge) (2025-07-24): Gepensioneerden uit de zorgsector kunnen langer (tot 31 december 2025) genieten van vrijstelling wer...
- [Landingsbaan vanaf 55 jaar met uitkering: huidig uitzonderingsregime verlengd tot eind 2025](knowledge/nl/payroll/early-retirement-from-age-55-with-benefits-current-exceptional-regime-extended-until-the-end-of-202.md?src=knowledge) (2025-07-10): Landingsbanen met uitkering voor werknemers van 55 jaar blijven mogelijk tot eind 2025...
- [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....
- [De inflatie daalt opnieuw in mei wat betekent dit voor de spilindex?](knowledge/nl/payroll/inflation-has-decreased-once-more-in-may.md?src=knowledge) (2025-06-03): Volgens het planbureau wordt de spilindex niet meer overschreden in 2025....
- [Soepele aanvraagprocedure economische werkloosheid bedienden weldra ten einde?](knowledge/nl/payroll/is-the-streamlined-application-process-for-economic-unemployment-benefits-for-white-collar-workers-n.md?src=knowledge) (2025-05-07): De duurtijd van de laatste cao met een soepele procedure loopt op 30 juni af. Je neemt dus best nu a...
- [EU-richtlijn voor loontransparantie: dit zijn de 5 vereisten](knowledge/nl/payroll/eu-directive-on-pay-transparency-the-five-requirements.md?src=knowledge) (2025-04-30): Door de lonen transparanter te maken, streeft de EU naar een gelijke beloning voor gelijk werk....
- [Nieuwe kilometervergoeding met kwartaalindexering vanaf 1 januari 2025](knowledge/nl/payroll/new-kilometric-allowances-with-quarterly-indexation-from-1-january-2025.md?src=knowledge) (2024-12-23): Een nieuwe kilometervergoeding met kwartaalindexering voor beroepsverplaatsingen vanaf 1 oktober 202...
- [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...
- [Vanaf 1 juli 2024 verdwijnen sommige Vlaamse RSZ-kortingen](knowledge/nl/payroll/some-flemish-nsso-rebates-will-disappear-from-1-july-2024.md?src=knowledge) (2024-07-09): Vanaf 1 juli 2024 zullen een aantal bestaande Vlaamse kortingen op de sociale zekerheidsbijdragen vo...
- [Een verhoogde tussenkomst voor woon-werkverplaatsingen met het openbaar vervoer vanaf 1 juni 2024](knowledge/nl/payroll/higher-contribution-for-public-transportation-commuting-as-of-june-1-2024.md?src=knowledge) (2024-05-23): Een werknemer die met de trein naar het werk gaat, heeft vanaf 1 juni 2024 een verhoogde tussenkomst...
- [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)*