‘Welcome on board AAmezing Airways
Now that the winter time has started, Sinterklaas will soon be in our cold little country and the garden centres have taken out their Christmas decorations, everyone is getting ready for the end of the year and the entrance of 2022, whereby the New Year wishes will once again flood in on the mat, by email or whatsapp.
“Happy New Year”
“Best of Wishes for 2022”
“Cheers to the New Year”
“2022 will be our year”
For us, New Year’s wishes are also about closing the payroll year and starting the new vibrant year. The main focus here is on implementing, advising and informing clients about the most important changes in both the HR field and in payroll administration.
In view of the quantity of changes, I have filtered a selection of the most talked-about changes.
Finally, you can contact us personally at any time to go through all the changes and associated changes in detail. As your carefree advisor, we are ready to provide you with the right information in a simple manner.
If there are any questions or if we can take work off your hands, please do not hesitate to contact your AAmezing Account Manager.
Ladies and gentlemen, thank you for your attention and on behalf of the entire AAmezing crew I wish you a pleasant and informative preparation for 2022!
Fly with AAmezing Airways’.
1. Targeted exemption for home working expenses
From 1 January 2022, employers are allowed to give employees who work from home a tax-free allowance of up to €2 per day. With this homeworking allowance, the extra expenses of homeworkers can be compensated.
The untaxed travel allowance for commuting will also continue to exist. This allowance is a maximum of EUR 0.19 per kilometre. As an employer, you must choose which of the two allowances you apply: either the home office allowance, or the travel allowance.
2. Tax-free allowance under the work-related costs scheme
The margin is 1.7 percent up to and including the taxable salary of € 400,000. The margin over the other taxable wages is 1.18 percent.
3. Amendment of cap in addition to emission-free passenger cars
As of January 1, 2022, a reduction will be implemented in two steps. First, a reduction of 6% of the additional taxable benefit will apply to the cap of €35,000 and, as of 2023, to the cap of €30,000.
4. Additional taxable benefit for lease car
For the private use of lease cars, you must add an amount equal to the catalogue value to your taxable income, which is normally 22% of the catalogue value.
The addition rate for electric cars will increase to 16% of the list price in 2022. In addition, the list price over which the discount on the additional taxable benefit applies will be lowered to 35,000 euros. Above that, you will pay the high additional tax rate of 22 percent.
5. Usual wage regulation for innovative start-ups extended
The customary pay regulation for start-ups has been extended until January 1, 2023. The customary wage for director-major shareholders may be set at the statutory minimum wage during the first 3 years.
6. Choice in taxing moment share option rights
As of 1 January 2022, the employee can choose when taxes are levied:
- The employee pays tax at the moment the shares are tradable.
- The employee pays tax at the moment the options are converted into shares.
7. Adjustments to the WBSO in order to simplify
There is a proposal to implement a number of changes to further simplify the application, notification and settlement system. In addition, a clarification is needed that only costs and expenses that have been applied for and for which an R&D remittance reduction has been granted can be included in the notification.
8. STAP budget
Employees can work on their training and development independently with the help of a subsidy. From 1 March 2022, a budget of € 1,000 per person per year will be available for training and development.
This will replace the tax deduction for training expenses as of 1 January 2022.
9. Paid Parental Leave
In 2022, paid parental leave for both parents will be introduced. From 2 August, parents will have the opportunity to take nine weeks paid leave to spend time with their newborn child. The time can be divided between partners. To ensure that more people can choose how to combine work and care, parents will now receive an allowance of 50 per cent of their daily wage (up to 50 per cent of the maximum daily wage) for the first nine weeks.
10. Suspension 30% for overtime
In 2021, the Cabinet temporarily suspended the 30% overtime rule altogether. From 1 January 2022, the 30% test will apply again to all employers.
11. Minimum wage
The legal minimum wage (WML) is the minimum wage you have to pay your employees. The amount of the minimum wage is adjusted every six months.
The statutory minimum wage applies to all employees aged 21 or older. For employees younger than 21 there is the minimum youth wage. They receive a fixed percentage of the minimum wage.
12. Extension of the concept of “administrative obligations”
The current request for payment to third parties, also known as the IB-47 form, lacks the legal basis to also request the citizen service number (BSN). Therefore, from 1 January 2022, a new information reporting obligation will apply for parties with administrative duties to provide this sufficient legal basis. This new information provision obligation applies regardless of whether the Tax Authorities have requested the provision of data. The new disclosure obligation is thus broader than the current request and therefore entails additional administrative obligations.
The new disclosure obligation applies to two groups of parties with administrative obligations. The first group is formed by the withholding agents for the payroll taxes. The new obligation to disclose applies when the withholding agent makes a payment to a natural person for work and services performed for either the withholding agent itself or a company affiliated with the withholding agent. In addition, the notification obligation applies to payments to rightholders by collective management organisations (CSOs).
13. Changes to wage tax return
In 2022, a number of changes will be made to the sections of the wage tax return.
- New sections for Aof
- Code K (childcare leave)
- Structure of the working conditions amount
- Withdrawal of employment conditions amount
14. No more smoking rooms
As of 1 January 2022, the smoking ban will apply to all areas, buildings and facilities where people work. Therefore, smoking areas must disappear. These had already been abolished in government buildings as of 1 July this year.