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Compensation - Employee

Tax risk: 🔥 | Deductibility: 100%.

Lionel ROSU avatar
Written by Lionel ROSU
Updated over a week ago

Need a secretary or assistant?

When you want to hire an employee ⚖️, the easiest way is to go through a social secretariat (UCM, Acerta, Securex, Xerius...) which will take care of the following formalities :

  • Define the candidate's salary package , including his or her gross net salary

  • Register you with theONSS, a work accident insurance company and an external service for prevention and protection at work(occupational medicine).

  • Draw up a contract and work regulations

  • Register the person with Dimona (ONSS control system for tracking the entry and exit of a worker).

  • Send you a monthly statement of net pay, social security contributions and withholding tax.

Remuneration is a 100% deductible expense, including all costs related to this remuneration (in other words, everything that comes from the social secretariat). It mainly comprises the gross salary, plus ONSS contributions (employer's share), single and double vacation pay, end-of-year bonus, travel expenses and any other remuneration components (luncheon vouchers, gift vouchers, etc.). Social secretariat management costs are not included in remuneration, but constitute administrative expenses.

Other employee-related expenses such as insurance costs are considered Other expenses - Employee.

💡 Before hiring an employee, check whether any employment aids apply: ONSS reduction for 1st employee,...

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