2022 budget - employment related measures
27 Oct 2021
Earlier this month, the federal government reached an agreement that will shape the federal budget for the coming year. A number of the measures that were announced will have an impact on employers and employees. In this newsflash, we’ll briefly outline the most noteworthy employment related measures.
Please note that the below is solely based on the preliminary information that was shared by the government during their press releases following the budget agreement. As such, these employment-related measures still need to be further elaborated on and laid down in legal texts.
Incapacity for work
Medical certificate
Currently, an employee must only provide their employer with a medical certificate demonstrating their incapacity for work if a collective bargaining agreement or the company’s work regulations provide for this obligation or – in absence of such provision – at the employer’s request. The government announced that any obligation for employees to provide a medical certificate if they are sick for one day only will disappear. However, this will be limited to three days per calendar year. The current legislation stays the same as from the fourth case of one-day absence within the same calendar year or if the employee is sick for more than one consecutive day.
This would mean that, if a collective bargaining agreement or work regulations would provide for the obligation for an employee to present a medical certificate for absences due to illness of one day, these documents will have to be adjusted taking into account the above.
The government specified that the above adjustment of the legislation on providing a medical certificate will not be applicable to small and medium-sized enterprises (i.e. enterprises with less than 50 employees).
Reintegration long-term illness
In order to decrease the unemployment rate, the government introduced more severe sanctions for employees who are on long-term sick leave.
Employees who are on long-term sick leave will have to fill in a compulsory questionnaire regarding the possibility of returning to work after ten weeks of absence. Subsequently, they will be invited by a reintegration coordinator to discuss the possibility of returning to work. Employees who persistently refuse to cooperate with these reintegration efforts stand to lose 2.5 percent of their benefits.
Furthermore, employers with more than 50 employees can be sanctioned with a fine of 2.5% of their total quarterly wage mass if an excessive number of their employees are on sick leave. In this respect, only the employees under 55 years of age would be taken into account.
Dismissal medical reasons
Dismissal for medical reasons will be separated from the reintegration procedure and will only be permitted after nine months of sick leave absence, with the aim of giving ample room to start up a reintegration process.
Working conditions
Four-day working week, right to deconnection, night work in the e-commerce industry and registration of working time
The government communicated their commitment to introduce changes in a number of working conditions and has therefore sent the below topics to the social partners for further discussion:
The possibility of completing a full working week (i.e. 38 hours) spread over four days instead of five days;
Employees’ right to deconnect;
The introduction of a late-night working regime (from 20h00 to 24h00) and night work in the e-commerce industry;
The topic of working time registration (in the framework of the CCOO judgment by the European Court of Justice - for more information on this judgment, see our newsletter on this topic).
Right to training
In the future, employees will be entitled to five days of training each year (pro rata for part-time employees).
Moreover, the government announced that they will reform article 39ter of the Employment Agreements Act. This article is aimed at facilitating the transfer to a new job after dismissal by introducing the obligation for an employee to participate in measures aimed at increasing their employability during the notice period or period covered by the indemnity in lieu of notice.
Tax and social security measures
Specific contribution for social security
The specific contribution for social security (“bijzondere bijdrage sociale zekerheid”/”la cotisation spéciale pour la sécurité sociale”) will be gradually lowered in the future, reducing employees’ tax burden and, consequently, ensuring a higher net monthly wage.
Professional athletes
The current favourable social security regime for professional athletes and sports clubs will be reformed, which will result in an increase of the social security contributions for high-earning professional athletes.
First-time recruitments
As from 2016, an almost full exemption from the payment of social security contributions has been in place if a company hired its first employee, without any restriction vis-à-vis the amount of the employee’s salary. In this respect, the government has decided to keep this exemption in place but to introduce a salary cap of EUR 4.000 per quarter.
Conclusion
The details of the government’s agreement on the 2022 budget will be specified in the coming weeks. PwC Legal will closely monitor the situation and provide an update as soon as more information is available.
If you have any questions regarding the above, don’t hesitate to reach out
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