Overview

This advanced course is designed for payroll professionals who already have a foundational understanding of Belgian payroll (and completed the basic Belgian Payroll Course) and wish to deepen their expertise through practical application. Delivered across four interactive sessions, the course combines in-depth legal and tax knowledge with hands-on exercises and real-life case studies. Participants will gain the confidence to handle complex payroll scenarios and ensure full compliance with Belgian employment and tax regulations.

Who is this course for?

This course is ideal for:

• Payroll professionals seeking advanced knowledge of Belgian payroll topics.
• HR and finance professionals involved in payroll oversight or strategic compensation planning.
• Legal and tax consultants advising on employment-related matters.
• Anyone responsible for interpreting and applying Belgian payroll legislation in
  practice.

What will you achieve?

By the end of this course, participants will:

• Master the calculation of vacation rights and holiday pay.
• Understand the legal and fiscal treatment of cost allowances, bonuses, CBA 90
  premiums, and other profit-sharing schemes.
• Confidently manage termination procedures and calculate severance entitlements.
• Navigate the complexities of thematic leave and time credit systems in Belgium.
• Apply their knowledge through exercises and case studies that simulate real-world
  payroll challenges.

What will be covered?

Session 1: Vacation Pay

• Legal framework for vacation rights
• Calculation of single and double holiday pay
• Sector-specific rules and exceptions
• Practical exercises on vacation pay scenarios

Session 2: Cost Allowances & Bonuses

• Overview of cost reimbursements and acceptable lump sum expense allowances
• CBA 90 bonus schemes: setup, limits, and tax treatment
• Profit premiums: eligibility, calculation, and reporting
• Case studies on bonus structuring and compliance

Session 3: Termination of Employment

• Types of termination and legal formalities
• Notice periods and indemnity in lieu of notice
• Dismissal for serious cause and protected employees
• Mass redundancy
• Exercises on termination calculations and documentation
  

Session 4: Thematic Leave & Time Credit

• Overview of Belgian leave types (e.g. parental, palliative, medical assistance)
• Time credit systems: eligibility, impact on payroll
• Social security and tax implications
• Case studies on leave planning and payroll adjustments