AN UPDATE ON SOME NEW AMOUNTS IN 2023

1.

The lump-sum telework allowance that employers can grant to their employees who telework on a regular and structural basis has been indexed to 1^er January 2023.

The amount of the lump sum accepted by the O.N.S.S. as reimbursement of expenses, and for tax purposes, has been indexed at EUR 148.73.

As a reminder, this allowance is intended to cover office expenses incurred by workers, such as the costs of fitting out and using an office (including rental and any depreciation), the costs of computer and printing equipment (paper, USB keys, mouse pads, ink, etc.), the costs of small office supplies (files, course packs, etc.), the costs of basic supplies (water, electricity, heating, etc.), maintenance costs, insurance costs, withholding tax, etc.), costs of small office supplies (files, course packs, etc.), costs of basic supplies (water, electricity, heating), maintenance costs, insurance costs, property tax, drinks (coffee, water, etc.).

2.

For the calculation of the CO2 social contribution due by an employer who provides his employee with a vehicle intended for other than strictly professional use, the indexation coefficient to be taken into account has been indexed to 1.5046 (171.64/114.08) since 1 January 2010.^er January 2023.

3.

Since 1 January^er From 1 January 2023, non-recurring benefits linked to results are subject to a personal social contribution of 13.07 % in addition to the employer's contribution of 33 %, unless these benefits do not exceed the ceiling of 3,948.00 EUR.

4.

The thresholds of attachable or transferable remunerations, provided for in Article 1409 of the Judicial Code, have been indexed since 1 January 2008.^er January 2023 as follows:

• 0% up to EUR 1,316.00 net monthly income (EUR 1,186.00 in 2022)

• 20% from EUR 1,316.01 to EUR 1,414.00 net monthly income (EUR 1,186.01 to EUR 1,274.00 in 2022)

• 30% from EUR 1,414.01 to EUR 1,560.00 net monthly income (EUR 1,274.01 to EUR 1,406.00 in 2022)

• 40% from EUR 1,560.01 to EUR 1,706.00 net monthly income (EUR 1,406.01 to EUR 1,538.00 in 2022)

• 100% if more than EUR 1,706.00 net monthly income (EUR 1,538.00 in 2022)

The thresholds are to be increased by EUR 81.00 per dependent child (EUR 73.00 in 2022).

However, account must be taken of the provisional measures taken since the beginning of October 2022 to mitigate the effects of the energy crisis, which have been extended from 1 October 2022 to the end of the year.^er January to 31 March 2023.

The thresholds applicable for the temporary period from 1 January 2010 to 31 December 2011 are as follows^er As a result, the figures for the period from 1 January to 31 March 2023 are as follows:

• 0% up to EUR 1,542.00 net monthly income

• 20% from EUR 1,542.01 to EUR 1,657.00 net monthly income

• 30% from EUR 1,657.01 to EUR 1,828.00 net monthly income

• 40% from EUR 1,828.01 to EUR 2,000.00 net monthly income

• 100% if more than EUR 2,000.00 net monthly income

For this temporary period, the thresholds are to be increased by EUR 95.00 per dependent child.

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