10. Employer Footprint | Belgium | Belgium | Tolley's Global Mobility: Employment Taxes (Europe)

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10. Employer footprint | Belgium

Belgium

Introduction to the analysis of the employer footprint

The tabulated questions and answers below will help an employer who is intending to post an employee in the jurisdiction, to quickly assess the point at which the obligation to withhold tax and social security arises.

It is not intended that this should

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2.1.5 Zero taxation for under 26 year olds

5.3.4 SIPSI declaration

13. Employer burden table

2.3.2 Minimum wage/ stamp duty tax exemptions

2.3.3 Lump sum wage and church tax

3.2 Sick leave and incapacity allowance

4.4 Car allowance

5.4.4 Obligations for foreign employers where no PE is created

2.3.3 Danish Hydrocarbon Tax

4.4 Interest-free loans

2.2 Social security contributions

8.2 Appeals process

1.2 How are filings done?

2.3.1 Labour market contributions (am-bidrag)

2.2.4 Contributions for employers of 20+ employees

3.7.2 Sick pay

3.7.3 Sale of shares

6.1.2 Reciprocal agreements

1.4.2 Employee leaving indemnity (TFR)

6.4.1 Split Year Relief – outbound employees

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