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Human Capital Fire Chat
Human Capital Fire Chat
Human Capital Fire Chat
Human Capital Fire Chat
Human Capital Fire Chat
Human Capital Fire Chat
Human Capital Fire Chat
Human Capital Fire Chat
Human Capital Fire Chat
Human Capital Fire Chat
Human Capital Fire Chat
Human Capital Fire Chat
Human Capital Fire Chat
Human Capital Fire Chat
Human Capital Fire Chat
Human Capital Fire Chat
Human Capital Fire Chat
Human Capital Fire Chat
Human Capital Fire Chat
Human Capital Fire Chat
Human Capital Fire Chat
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Human Capital Fire Chat

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Human Capital Fire Chat …

Human Capital Fire Chat
16 April 2013

Published in: Business, Economy & Finance
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  • 1. Recent employment lawdevelopments: harmonization & selfemployedLiesbeth de Crom and Noémie Niesten16 April 2013
  • 2. Harmonization of white- & blue- collar statuses
  • 3. Page 3Harmonization white- & blue- collar workersConstitutional CourtCase -125/2011Distinction white- &blue- collarunconstitutionalAction required:Harmonization ofstatusesDismissal & Waitingperiod in case of illnessDeadline: 8 july 2013Other areas of sociallawDeadline: not fixedIssues? Issues?Issues?
  • 4. Page 4Harmonization in practice – the big picture“Upwards” harmonization“Downwards” harmonizationAcquired rights theorySalary freeze
  • 5. Page 5Harmonization in practice – solutions?Global solution = hierarchy of the norms?Specific solution = Extralegal pension
  • 6. Developments self-employed status - “LabourRelations Act”
  • 7. Page 7Developments on self-employed statusISSUEIncorrectqualification ofprofessionalactivitiesRequalificationImpact
  • 8. Page 8Developments on self-employed statusLabour Relations Act27 December 2006General criteriaSpecific criteria5/9 = employeeSectors?Ruling
  • 9. Page 9General and specific criteria► General criteria:► the nature of the agreement asexplicitly chosen by its parties► freedom to organise working time► freedom to organise the agreedwork► impossibility of hierarchicalsupervision.► Specific criteria:► No financial or economic risk► No responsibility with respect to thecustomer’s financial means► No decision-making powerregarding the client’s purchasingpolicy► No decision-making power on thecustomer’s pricing► No obligation to reach results► Guaranteed fixed fee► No own personnel /possibility to bereplaced► Working mainly for one contractualparty► Office spaces, working toolsprovided by client
  • 10. Page 10Administrative CommisssionRulingqualificationprofessionalactivitiesInitiative: either partyAdministrativeCommissionMax. 3months!Ruling on qualification:valid for 3 yearsPossiblerequalificationImpact!Appeal: labourcourts
  • 11. Page 11Contact us at► liesbeth.de.crom@be.ey.com – 32 (0)3 270 45 46► noemie.niesten@be.ey.com – 32 (0)2 774 90 10
  • 12. Commuter and HQ FunctionsHuman Capital Fire Chat16 April 2013
  • 13. Page 13Commuter & Headquarter functionsTypical cases► Project► Training program► Short term assignment► Frequent visitors / travel► Flex work pattern (1-2 d/week)► HQ functionCountry ofRESIDENCECountry ofEMPLOYEMENT
  • 14. Page 14Taxation of employment incomeArt 15 OECD► General principle: country of employment (Host)► Exception:183 days in Host?Host ‘employer’?Host PE?< 183 days > 183 daysHOME TAXATION HOST TAXATIONNo permanentestablishmentPermanentestablishment in HostNegativeintegration test►Positive integrationtest►Additional factorsANDORORAND
  • 15. General Anti Avoidance Rules(GAAR)Koen Bonnast and Yves Stox16 April 2013
  • 16. Page 16General Anti Avoidance Rules (GAAR)LocalGlobal
  • 17. Page 17Global – Risk Mitigation► Service levelagreement (TP)► Permanentestablishment► Assignmentagreement► Lease of staff► False posting► Form A1/E101► Limosa► Posting► SimultaneousemploymentSocial securityCorporate/individualtaxationAnti avoidance ruleAssignment to BelgiumWorking time pattern5% per countryCoherenceEmployer’s authorityIntegration in hostentity and cross-charging
  • 18. Page 18Key postingconditionsEmployer’s authority – Company integrationCompany integrationLease of staffAnti avoidance ruleDecision makingpower by home/host► Dismissal► Who determines thenature of the work► Obligation with regardsto remunerationBinding forceForm A1
  • 19. Page 19General Anti Avoidance Rules - OTCGlobal LocalPersonal income taxArt. 344 ITCSocial securityBy Royal DecreeConstitutional?► OTC options► Post terminationindemnity non-compete► …?
  • 20. Page 20Contact us at► koen.bonnast@be.ey.com – 32 (0)3 270 12 88► yves.stox@be.ey.com – 32 (0)2 774 99 07
  • 21. Page 21Ernst & YoungAssurance | Tax | Transactions | AdvisoryAbout Ernst & YoungErnst & Young is a global leader in assurance, tax, accountancy,transaction and advisory services. Worldwide, our 167,000 peopleare united by our shared values and an unwavering commitment toquality. We make a difference by helping our people, our clientsand our wider communities achieve their potential.For more information, please visit www.ey.com/be.Ernst & Young refers to the global organization of member firms ofErnst & Young Global Limited, each of which is a separate legalentity. Ernst & Young Global Limited, a UK company limited byguarantee, does not provide services to clients. The servicesoffered by Ernst & Young in Belgium refer to services offered byErnst & Young Bedrijfsrevisoren/Réviseurs d’EntreprisesBCVBA/SCCRL, Ernst & Young Tax Consultants BCVBA/SCCRL,Ernst & Young Accountants BCVBA/SCCRL, Ernst & YoungSpecial Business Services CVBA/SCRL or their respectiveassociated companies in Belgium, each of which is a separatelegal entity and have their registered offices at De Kleetlaan 2,1831 Diegem, Belgium.This publication contains information in summary form and is thereforeintended for general guidance only. It is not intended to be a substitute fordetailed research or the exercise of professional judgment. Neither EYGMLimited nor any other member of the global Ernst & Young organization canaccept any responsibility for loss occasioned to any person acting orrefraining from action as a result of any material in this publication. On anyspecific matter, reference should be made to the appropriate advisor.www.ey.com/be© 2013 Ernst & YoungAll rights reserved

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