Overview of Payroll in Belgium 20162016 MATERIAL It is aimed at those who are looking to start running a Belgium payroll for their organisation, or those who are utilising the services of a service provider who want a better understanding of the set up requirements so they are better able to support their business and ensure compliance in their organisation. CPD Qualification Hours: 3 fact file Useful Links

There may be references to P35

PRSI (Pay Related Social Insurance) and USC (Universal Social Charge) and the various credits and allowances can appear to be counterintuitive

The worker

The Class 1 NICs checklist

Special expenses

One-off Payments

public holidays plus detailed working time agreements and regulations governing overtime payments

Much of the legislation that employers must follow is detailed in the Employer Ordinance – where the concise guide has 13 chapters and 2 appendices

Determining notional pay and net pay for tax purposes

Like many European countries

Treatment of different payments

know what they need to do both on a periodic and an annual basis