Understanding Social Documents and Embassies: A Legal Framework Overview
Delve into the legal requirements and obligations surrounding social documents and embassies, including the mandatory documents, individual account obligations, and what information should be included. Explore the laws governing the supervision of social laws and the protection of workers' wages and salaries.
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Social documents and Embassies Supervision of Social Laws C cile Dressen 1
Scheme 1. Social documents 1.1. Legal framework: RD No. 5 of 23 October 1978 and RD of 8 August 1980 Act of 12 April 1965 1.2. Mandatory documents 1.3. IA - Obligations 1.3.1. Keeping and issuance 1.3.2. Conservation 1.4. Pay slip - Obligations 2. Work rules 2.1. Mandatory information 2.2. Procedure 2
1. Social documents 1.1. Legal framework Royal Decree No. 5 of 23 October 1978 concerning the keeping of social documents: - This decree does not apply to statutory workers who are employed by the State -> contractual agents - The King may dispense with the obligation to keep a general personnel register in the event of a Dimona Royal Decree of 8 August 1980 concerning the keeping of social documents: - No general personnel register if Dimona - The employer must keep an annual individual account for each worker Act of 12 April 1965 concerning the protection of workers' wages and salaries A statement is given to the worker (either on paper or electronically) with each final payment 3
1. Social documents 1.2. Mandatory documents The individual account (IA) The individual account contains the services provided by a worker to an employer throughout the year, payroll period after payroll period, as well as the related remuneration (monthly, quarterly and annual) The final payroll statement (pay slip) = "monthly extract from the IA" 4
1. Social documents 1.3. IA - Obligations 1.3.1. Keeping and issuance 1.3.1.1. What should it contain? Always: identification data + remuneration components - per payroll period: working days and hours days of work interruption and reasons for the interruption rate of remuneration gross amount of the various remuneration components amounts taken into consideration for deductions various social and tax deductions amount of the remuneration to be paid to the worker reasons for and amounts of any other payments made by the employer to the worker (e. g. transportation allowance) 5
. 1. Social documents 1.3. IA - Obligations -quarterly: number of actual working days days of work interruption total of all remuneration from which social security contributions are to be deducted amount of the worker's social security contributions - annually: total of the amounts on which social security contributions are to be calculate amount of the worker's social security contributions taxable amount of remuneration and other amounts amount of the payroll tax Exemption: if appearing on the pay slip or annex(es) 6
1. Social documents 1.3. IA - Obligations 1.3.1.2. When should these items be mentioned? Remuneration components per payroll period: at the latest when the remuneration is due Other payments: at the latest on the 10th day of the month following the month in which the sums were paid Quarterly information regarding the remuneration: at the latest on the last day on which the employer must submit his declaration to the National Social Security Office Yearly information regarding the remuneration: at the latest on the last day on which the employer must submit his declaration to the NSSO concerning the fourth quarter 7
1. Social documents 1.3. IA - Obligations 1.3.1.3. When should a copy be given to the worker? within the two months following the entry into employment when there is a change in the function performed by the worker and/or in his/her workplace, these changes must be notified to the worker in writing within one month following such a change before the 1st of March of the year following that to which the IA relates within the two months following the quarter in which the contract is terminated within the two months following a payment made after the contract termination 8
1. Social documents 1.3. IA - Obligations 1.3.2. Conservation: 5 years 9
1. Social documents 1.4. Pay slip 1.4.1. Issuance with each final payment (at least once a month) What should it contain? identification data (employer - worker) period concerned and work performed total gross salary and net salary deducted payroll tax and social security contributions number of overtime hours which, for the payment period concerned, confers entitlement to a reduction in the tax burden and which does not confer entitlement to this reduction (RD 20.09.2009) 10
1. Social documents 1.4. Pay slip According to the RD of 27 September 1966 (private sector model) 1. name and address of the employer; 2. surname and initial of the worker's first name; 3. worker's personnel number with the employer; 4. period to which the statement relates; 5. amount of services (hours, days, months, number of rooms, etc.); 6. basic remuneration, whatever the unit taken into consideration to establish it (hourly, monthly, piecework, task pay, etc.); 7. a) amounts due in cash: for the work performed (5 X 6); as a supplement for overtime; for public holidays and compensatory rest days; under legal and conventional obligations to maintain remuneration during the suspension of the performance of the contract; such as bonuses, etc.; b) benefits in kind. Only sums due such as bonuses, etc., as well as benefits in kind, may be grouped under a single denomination provided this does not lead to confusion; c) total gross remuneration (7a + 7b); 8. social security deductions; 9. sums which are not subject to social security deductions; 10. taxable amount ((7 + 9) - 8); 11. amount of the payroll tax (tax legislation); 12. non-taxable amounts; 13. net amount granted ((10 + 12) _ 11); 14. amounts to be deducted (advances, benefits in kind, fines, transfer and seizure of remuneration, etc.), if necessary to be detailed in the Annex; 15. net amount to be paid in cash. 11
2. Work rules Any employer with one or more workers in Belgium must establish work rules Template drafted by the Good Offices Commission 12
2. Work rules 2.1. Mandatory information (Art. 6, 1 L. 08.04.1965) 2.1.1. Working time 2.1.2. Remuneration 2.1.3. Notice and serious reasons 2.1.4. Rights and duties of the surveillance personnel; 2.1.5. Penalties, amount and destination of fines - breaches sanctioned - pending appeals 2.1.6. Prevention of psychosocial risks 2.1.7. Information 13
2. Work rules 2.2. Procedure RD 09.12.2015 1 Establishment of draft work rules the employer 14
2 Posting + register + SSL for 15 d. No comment Effective on day 15 after positing Comment(s) Conciliation attempt (period of 30 days) 15
3 Conciliation If conciliation In force on the 8th day thereafter another date agreed upon by the employer In force on the 15th day after the decision or at Non conciliation PV (SSL) - > Decision 16
Thank you for your attention Questions! Should you have any 17
