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  1. D4b10 - Is a company car to be regarded as a benefit in kind?

    “Wages” must be taken to mean the overall remuneration of the employee, including, in addition to cash payments, any other incidental advantages and payments, such as in particular bonuses, increments, discounts, premiums, free accommodation and other items of the same...

  2. D4a4 - Who may claim the social minimum salary for skilled workers?

    To be able to claim the social minimum wage for skilled workers: an employee who is engaged in an occupation calling for a professional qualification usually acquired through education or training evidenced by an official certificate. Definitions The following are...

  3. D4b2 - Should benefits in kind be regarded as an element of wages?

    Yes. In fact, “wages” must be taken to mean the overall remuneration of the employee, including, in addition to cash payments, any other incidental advantages and payments, such as in particular bonuses, increments, discounts, premiums, free accommodation and other items...

  4. D4d4 - What amounts can be attached?

    The Labour Code provides that remuneration is to be divided into 5 brackets which can be attached or assigned only within certain limits. Table of earnings brackets effective from 1 December 2016 Bracket Montant Proportion first bracket up to €...

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