AN UPDATE ON SOME NEW AMOUNTS IN 2023

1.

As in previous years, the salary ceilings set out in the Act of 3 July 1978 on employment contracts were indexed on 1 January 1978.^er January 2023.

Firstly, this concerns the ceilings set out in Articles 65 and 104 of the Act on the legality of the non-competition clause for manual and clerical workers.

Such a non-competition clause shall be deemed not to exist in contracts where the gross annual remuneration does not exceed EUR 39,353.00 (before EUR 36,785.00).

Where the gross annual remuneration exceeds EUR 78,706.00 (before EUR 73,571.00), the clause can be validly included in the employment contracts, except for functions excluded by a CLA concluded in a joint (sub)committee. Where the gross annual remuneration is between EUR 39,353.00 and EUR 78,706.00, the clause may only apply to categories of functions or to functions determined by a CLA concluded in a joint (sub)committee.

This indexation also concerns the ceilings set out in Article 69 of the Act regarding the legality of the arbitration clause by which an employee and his employer undertake in advance to submit to arbitrators any disputes arising from the contract.

Such a clause is only possible for employees whose gross annual remuneration exceeds EUR 78,706.00 (before EUR 73,571.00) and who are responsible for the day-to-day management of the company or who have management responsibilities in a division or business unit of the company.

Finally, this also concerns the ceilings set out in Article 22 of the law regarding the legality of the schooling clause, which will be deemed non-existent if the employee's gross annual remuneration is less than EUR 78,706.00 (previously EUR 73,571.00).

2.

As in previous years, the income limits for retired workers have also been indexed.

Pensioners who have a retirement pension can combine their pension with professional income without restriction from the year in which they reach 65 years of age or if they have a 45-year career.

Pensioners who are not yet 65 and have a career of less than 45 years must limit their annual professional income to certain ceilings, otherwise their pension is reduced accordingly.

Since 1 January^er From 1 January 2023, the ceilings are as follows:

For an employee without dependent children, the income limits are :

• EUR 236.00 gross if under 65 years of age and in receipt of an early retirement or household pension
• 342.00 gross if he/she is under 65 and has a survivor's pension
• 678.00 gross if they are 65 years old and have a survivor's pension or a household pension

For an employee with dependent child(ren), the income limits are :

• 854.00 gross if under 65 years of age and in receipt of an early retirement or household pension
• EUR 718.00 gross if under 65 years of age and receiving a survivor's pension
• 451.00 gross if he/she is 65 years old and has a survivor's pension or a household pension

For a self-employed person without dependent children, the income limits are :

• 389.00 net if under 65 years of age and in receipt of an early retirement or household pension
• 204.00 EUR net if under 65 years of age and receiving a survivor's pension
• 342.00 net if he/she is 65 years old and has a survivor's pension or a household pension

For a self-employed person with dependent child(ren), the income limits are :

• 083.00 net if he/she is under 65 and has an early retirement or household pension
• EUR 505.00 net if under 65 and receiving a survivor's pension
• EUR 960.00 net if he/she is 65 years old and has a survivor's pension or a household pension

For more information, please contact Olivier Langlet (olivier.langlet@cew-law.be) and Sophie Poncin (sophie.poncin@cew-law.be), lawyers, CEW & Partners.