The minimum wage threshold applicable in Flanders Region, as of 1 January 2021 :
CATEGORY |
FLANDERS REGION |
Highly qualified workers |
43.524/34.819,20* |
Managerial positions |
69.638 |
EU Blue Card |
52.229 |
ICT EU Manager |
69.638 |
ICT EU expert |
43.524 |
ICT EU trainee |
43.524 |
* Highly qualified workers employed in Belgium(by and undertaking established in Belgium) , below 30 years of age or employed as a nurse
Remarks :
- Regardless when the third-country national has commenced local employment/assignment in Belgium, provided that the remuneration actually paid is below the amounts above referred to, the indexation is due as of 1 January 2021
- The amounts above referred to represent the compensation for the work carried out, and must be known with certitude before the commencement of local employment/assignment in Belgium
- As regards employees posted, the amounts above referred to are exclusive of allowances that are paid in reimbursement of expenditure actually incurred on account of the posting, such as expenditure on travel, board and lodging. The employer shall reimburse the employee posted for such expenditure in accordance with the national law and/or practice applicable to the employment relationship. Where the terms and conditions of employment applicable to the employment relationship do not determine whether and, if so, which elements of the allowance specific to the posting are paid in reimbursement of expenditure actually incurred on account of the posting or which are part of remuneration, then the entire allowance (i.e. allowance specific to the posting), shall be considered to be paid in reimbursement of expenditure. With simple words, the letter of assignment and the payslips must contain a detailed breakdown of the remuneration and allowances paid in reimbursement of expenditure.
- As regards employees posted, during the first period of 12/18 months, employers posting employees to Belgium, are bound by the terms and conditions of work, remuneration and employment laid down by legal and regulatory provisions subject to criminal sanctions and determined by binding collective agreements concluded according to the Law on collective agreements of 5 December 1968; after the first period of 12/18 months, employers are bound by terms and conditions of employment : laid down by legal and regulatory provisions, except for procedures, formalities and conditions of the conclusion and termination of employment contracts, including non-competition clauses and determined by binding collective agreements concluded according to the Law on collective agreements of 5 December 1968, except for: a) procedures, formalities and conditions of conclusion and termination of employment contracts, including non-competition clauses b) supplementary occupational retirement pension schemes
- Under the ICT EU scheme (intra corporate transfer EU scheme), provided that the minimum wage threshold above referred to is not met, the authority shall assess the case in view of determining whether the remuneration granted to the third-country national during the entire intra-corporate transfer, is not less favourable than the remuneration granted to nationals of Belgium, occupying comparable positions, in accordance with applicable laws or collective agreements or practices.
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