An overview of processing in Belgium

Employers are obliged to operate a form of PAYE known as Professional Withholding Tax (PWT) but at the same time should be aware that this may not fully cover the employee’s tax liability. The tax is also based on the employee’s personal circumstances since there are three different Bareme’s operated.

The Belgian social security also requires a range of social documents to be kept and failure to do so can incur penalties, plus there are specific documents needed on termination so its important for employers to fully understand these requirements and the various types of filing.

Having attended this course delegates will have confidence that they understand the fundamentals of payroll processing in Belgium, are clear about employer obligations including those for Belgian residents and non-residents, know what they need to do on a periodic and annual basis, can answer employee queries and check payslips.

Even if payrolls are outsourced it is still the employers responsibility to ensure all obligations are met and that income tax and social security are correctly processed. This course not only gives you the information you need to be compliant but also ensures you know exactly what information should be given to a payroll provider and the various tasks they should be completing on your behalf.

The course includes:

• Country overview
• Business culture
• Payroll processing
• Payment of wages
• Payment of salary
• Taxation including:
• Professional withholding tax (PWT)
• Tax scales
• Tax exempt items
• Meal vouchers
• Expenses
• Rates and allowances
• Calculating tax
• Penalties
• Social security including:
• Employee identification
• Registering employees
• Returns
• Social risk events
• Calculating contributions
• Students
• Special contributions
• Mandatory social documents
• Pensions
• Documents required on termination
• Employee labour rights including:
• Employment law
• Working time
• Fringe benefits
• Redundancy
• Types of leave including:
• Annual leave
• Public holidays
• Other leave
• Maternity leave and pay
• Paternity leave
• Sickness
• High level payslip requirements
• Foreign assignees tax and social insurance
• Useful links

Other means of training 

Click here to attend this course virtually 

Click here to attend this course in classroom 

For further information contact us on 0203 751 1510 or training@globalpayrollassociation.com