Do you have employees on a French payroll? Then you might have to take into account a new payroll obligation as of January 1, 2019: Prélèvement à la source, or the deduction of withholding tax at source. This measure derives from a French tax reform and affects wage administration. Jeroen Janssen, Legal Consultant at ACERTA, gives his detailed comments on this new obligation.Read more
Following a European directive, Belgian employers who temporarily employ employees in the Netherlands or France must comply with new obligations under the Belgian social security system. This applies in particular to the official notification before employment (on top of the mandatory A1 certificate).
In addition, foreign employers must be able to present certain documents, in the language of the country in question and available for consultation within the borders of that country, to the inspection services: payslips, proof of salary payments, copy of employment contract, secondment certificates, appointment of a local representative ...Read more