HR Law Focus Newsletter No.3

Extension of the salary concept for social security purposes - the future goes back...

In the framework of the efforts by the Belgian government to combat social security fraud, the salary concept for social security purposes was extended as from 1 October 2013 to all indemnities due as a result of the termination of an employment agreement. By a Royal Decree of 21 December 2013, the Government has now again partly repealed this change with retroactive effect as from 1 October 2013. The NSSO has very recently updated its administrative instructions.

Before 1 October 2013

By a Royal Decree (RD) of 24 September 2013 (published in the Official Gazette on 27 September 2013), the salary concept for the purposes of Belgian social security was modified. The changes took effect as from 1 October 2013 and were applicable for every payment - falling within the scope of the RD - which was made as from 1 October 2013.

Before 1 October 2013, merely all...