Ensuring effective and compliant employment requires a multi-layered approach to HR-related matters such as payroll compliance and employee satisfication together with attention for the labour law consequences of your decisions. 

 

RSM InterPay, part of RSM Belgium, has a dedicated team of specialists with profound experience, not only in payroll but also in HR matters. We can help you with all aspects of payroll and employment. We can guide you through the daily HR issues you encounter when employing workforce. Our main concern is to take away any worries you may have when it comes to employing staff. Together we can make employment a success! 

 

Employment of workforce in Belgium can be an administrative burden for many employers, but not with RSM 

 

The Payroll and HR Solutions team can take care of the necessary registrations with the official institutions and will ensure all formalities for the onboarding of workforce is handled. With our team having practical experience in Belgian employment law and because of the combination of labour law and tax law knowledge, we will ensure that the solution offered has the highest possible value for your organization. Furthermore, RSM closely monitors all legislative changes which may have an impact on payroll and might be relevant for HR, informing the employer if required and providing the necessary advice for practical implementation of the changes in the payroll.

 

With respect to payroll processing, our services include but are not limited to monthly payroll preparation, completion of social and other legal documents, monitoring absences & overtime, answering questions from your personnel on socio-legal issues and other consulting, … In addition, we can offer assistance with the drafting of individual employment contracts and collective labour law agreements, labour regulations, drafting company policies, guide you in dismissal processes, end of service support, … Also, we can inform your employees in Dutch, French or English. 

 

A specific approach to payroll and HR management

 

Together with clients, RSM has developed a specific approach to payroll and HR management. We have various service levels ranging from a full outsourcing of the entire HR and payroll to RSM to just processing payroll based on the instructions of your internal HR department. RSM can handle your payroll administration from A to Z as if we were your internal HR department. 

If necessary, this assistance can be much more intensive than the service offered by regular payroll providers. Such intense guidance is ideal for companies with limited HR resources in Belgium or with limited knowledge of (Belgian) employment legislation. We offer payroll and HR services tailor-made to your specific needs. Employing personnel in Belgium certainly involves navigating a complex web of tax, labour and social regulations, so let us help you to find your way safely! 

You want RSM Payroll and HR Solutions to manage your employee related payments? We can open a trust account on your behalf to ensure payment of the monthly salaries to your employees and suppliers as well as the timely payment of tax and social security. In addition, RSM Payroll and HR Solutions is part of our Global Employer Services business line, meaning that our payroll and HR consultants have direct access to our tax and immigration consultants ensuring that the (international) tax and immigration aspects are handled appropriately. Because of this close cooperation with our tax consultants, setting up a salary split or applying the Belgian special tax regime will be a piece of cake. 

 

A 360° approach to succes
RSM Payroll and HR Solutions is here to guide you through the administrative hassle linked to employment of personnel in Belgium and this as a part of RSM Belgium which means that we can offer a direct link to our accounting, tax, IT advisory and other business lines resulting in a 360° approach.

 

Our cooperation brings you to the next level

 

A good example to illustrate the cooperation between RSM Payroll and HR Solutions and the tax consultants is the application of the research & development withholding tax exemption. 

One of Belgium’s objectives is to dedicate part of the GDP to R&D. Considering the important role of companies in this respect, several fiscal measures exist to stimulate R&D. One of these measures is the R&D withholding tax exemption. This states that a company is exempt from transferring up to 80% of the tax withheld from the employees’ salaries to the Belgian tax authorities. Certain requirements with respect to the companies and the employees should be fulfilled. 

While the tax consultants offer your company guidance in obtaining and maintaining this benefit, RSM Payroll and HR Solutions takes care of the practical implementation in the payroll, together with the tax consultants. 

 

R&D benefits - withholding tax exemption

  1. Universities, colleges or recognized scientific institutions employing researchers.​
  2. Enterprises which pay or grant remuneration or salary to researchers working on research projects or programs under cooperation agreements concluded with universities or colleges of higher education in the European Economic Area or with recognized scientific institutions.​
  3. Companies that pay salaries to researchers with a PhD degree, civil engineers, industrial engineer and certain master's or bachelor's degrees who are working on research and development projects or programs.​
  4. Young Innovative Companies (YIC) employing scientific personnel: researchers, research technicians, research and development project managers (not applicable to administrative or commercial personnel), carrying out research projects and which are considered as a small company as per Belgian law.​  

 

For the 3rd category, the employees should hold a qualifying degree in order to be eligible for the withholding tax exemption.​

Degrees in applied or exact sciences as well as (veterinary) medicine, pharmaceutical sciences, civil engineering, industrial sciences, biotechnology, architecture and product development, are eligible.​

 

In order to benefit from the withholding tax exemption, the research projects and programs (for the 2nd until 4th category) should be registered with the Belgian Science Policy Office (BELSPO) through their online portal.​ The following information should be included in the registration:​

  • Company details;
  • Description of the project or program demonstrating that the aim is fundamental research, industrial research or experimental development;​
  • The start date and (expected) end date of the research project or program;​
  • Various information regarding the staff members.​
  • This registration should be done in advance before the start of the research program or project. At least every year the information should be updated.​

Except for the first category, the withholding tax exemption should be prorated in relation to the time actually spent by the individuals concerned working on research projects or programs.​

 

 Small companiesOther companies
Master degrees80%80%
Bachelor degrees80% - limited to 50% of the total amount of the exemption as applied to employees with a specific master and/or doctoral degree80% - limited to 25% of the total amount of the exemption as applied to employees with a specific master and/or doctoral degree

 

Every company can formally request for a binding advice with respect to the R&D nature of the activities to BELSPO through the online portal. Obtaining an advice ensures certainty about the eligibility conditions for the withholding tax exemption for research and development. It is recommended that a support file is kept available in case of tax inspections.​

 

 

Head of Global Employer Services