Webinar shift work – key takeaways

It's time to act and calculate, don’t wait for the circular letter! The bis variant is here to stay and it's time to start making the necessary calculations (and simulations) now! This is important not only for your company to make an accurate financial assessment and avoid large repayments but also to meet obligations with a temporary employment agency. Payroll corrections for 2024 can be made until 31 August 2025.

1. History of the bis variant, one year later: The bis variant was introduced as a safety net provision to prevent the complete loss of exemption in case of asymmetric shifts. The measure is temporary until 31 December 2026, but the coalition agreement already indicates a desire to provide a system after this period that guarantees the fundamentals and the benefits of this system.
   
2. Royal Decree of 16 September 2024: The Royal Decree of 16 September 2024 establishes a new framework for temporary employment agencies that wish to apply for the exemption in the form of a written agreement. This includes a cooperation and liability clause, along with a description of the exemption process. Additionally, a company must give a monthly consent (and a bis percentage if applicable) for the exemption and to which employees it applies.
   
3. Royal Decree of 20 December 2024: There can only be one correction factor per company, which must be calculated in a specific way in case of multiple departments, sites, or production lines. This calculation method may potentially impact the total amount in case of salary differences between the sites or departments. Furthermore, the bis regime will always have an impact on companies, even if the maximum potential was not claimed due to a lack of withheld exemption.
4. Circular still not published: The long-awaited circular that is supposed to provide the necessary clarifications and reportedly contains about 80 pages has still not been published, despite being ready with the competent authorities. It remains to be seen which hot topics will and will not be addressed.
5. Tax audits and practical impact: Despite the introduction of the bis variant, the application of the exemption for shift work is still not a simple tick-the-box exercise. Audits over the past year have highlighted several (new) focus points, including the shift premium, the new extended investigation period, and the level of shift composition, which can have a significant impact on the result and the exemption.