Guarantees are an alternative form of traditional compensation, in which the employer can choose to grant the employee the right to purchase shares. The employees then receive a salary free of social security contributions under certain conditions.
According to the latest figures from the National Social Security Office (RSZ) for 2021, 136,000 employees benefit from a stock option plan, which is the equivalent of a court order. In total, the rewards amount to 1.42 billion euros.
Initially, company directors and executives benefited from the plan, but the option was gradually expanded to include all categories of employees with the aim of improving salaries. The financial sector and the pharmaceutical sector, for example, use them extensively.
We regret that the energetic middle class seems to have to pay the price for Vincent van Peteghem’s dream of tax reform
The banking association demands that Vebleven in the newspaper “Le Echo” preserve the plans for the arrest warrant. “The immediate consequence of its abolition is a reduction in the net salary of the employees concerned, because it is financially impossible for employers to make up for the loss with any other tool.”
“We regret that the active middle class seems to have to pay the price for Vincent van Peteghem’s dream of tax reform,” says Bart Pollentier, director of the SD Worx Social Security’s Knowledge Center.
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