© - ATH all rights reserved - Edition 2024 83 2024 EMPLOYER’S GUIDE SHOULD THE EMPLOYEE INFORM HIS/HER EMPLOYER IN CASE OF A CHANGE IN HIS/HER PERSONAL CIRCUMSTANCES DURING THE YEAR (MARRIAGE, DIVORCE, BIRTH...) ? No, the employee must contact the tax services directly to inform them of the change. The tax office calculates the new rate of deduction and sends it to the employer via the DSN. The updated rate is applied no later than the third month after the declaration of change. ARE ALL SALARIES SUBJECT TO THE DEDUCTION AT SOURCE ? Salaries on which income tax is due are subject to the deduction at source. Therefore, exempt income is not subject to the deduction at source, for example : exempt overtime up to a limit of € 7,500, exempt apprentice salary up to an annual minimum wage…). HOW DOES THE EMPLOYER INFORM THE EMPLOYEE OF THE DEDUCTION AT SOURCE MADE ? Payslips must mention : the base, rate and amount of the deduction at source as well as the sum that would have been paid to the employee in the absence of the deduction at source. HOW DOES THE EMPLOYER DEAL WITH THE DEDUCTION AT SOURCE IF THE EMPLOYEE IS ILL ? If daily benefits are paid to the employee directly by the health insurance provider, then said provider makes the deduction at source. If the employer advances the employee’s daily benefits and is reimbursed by the health insurance provider (subrogation), the employer has to apply the deduction at source to the daily benefits when they are taxable. During the first 60 days of absence for a non-occupational illness, with no time limit for maternity leave or workplace accident (on 50 % of the taxable amount in case of accident at work/occupational illness). WHAT ARE THE CONSEQUENCES FOR THE EMPLOYEE IF THE EMPLOYER FAILS TO PAY OVER THE DEDUCTION AT SOURCE ? If the employer fails to pay the tax deducted on its employees’ salaries to the tax office, it will be subject to proceedings and sanctions (penalty of 5 % + default interest in the case of late payment of 2 % per month, penalty of 80 % in case of deliberate retention…). The tax services will not claim against the employees since the deduction has already been made and they are not jointly and severally liable for paying the tax. DOES THE EMPLOYER KNOW THE TAX PAYER’S OVERALL TAX POSITION ? No, the only information sent to the collecting employer is the average rate of tax which does not reveal any specific information. The same rate can in fact correspond to very different situations. Plus, the rate of the deduction at source of each employee is confidential. Employers who intentionally breach this obligation will be sanctioned.
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