Sector agreement 2023 - 2024 for joint industrial committee 200
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The social dialogue in Belgium is organized on 3 levels: inter-sectoral/federal, sectoral and company level. In the past few months, the wage norm and several employment measures which serve as the basis for the negotiations on a sector level, have been determined on a federal and inter-sectoral level. As a reminder, the wage norm was set at 0% for the years 2023-2024.
Within JIC 200 (Auxiliary Joint Committee for white-collar workers) these negotiations have been finalized, resulting in a sector agreement for the years 2023-2024 which is valid until 31 December 2024. We provide you hereby with an overview of the most important decisions in your sector.
Youth salary scale
The specific youth salary scale will be abolished from 1 January 2024. As a result, the degressive scales will be eliminated for white-collar workers aged between 16 and 21 and they will be paid as ordinary white-collar workers. However, the student pay scale will be maintained.
Purchasing power premium
In companies with a high or exceptionally high profit in 2022, a one-off purchasing power premium will be granted to the employees.
A company has achieved a high profit if the two cumulative conditions are met:
- The ratio of operating profit (code 9901) on the balance sheet total in 2022 is at least 1.25x the average for the same ratio over the years 2019-2021;
- The operating profit in 2022 (code 9901) represents at least 5% of the balance sheet total in 2022.
A company has achieved an exceptionally high profit if the two cumulative conditions are met:
- The ratio of operating profit (code 9901) on the balance sheet total in 2022 is at least 2x the average for the same ratio over the years 2019-2021;
- The operating profit in 2022 (code 9901) represents at least 5% of the balance sheet total in 2022.
The conditions must have been achieved autonomously and assessed at the legal entity level. Please verify these conditions with your accountant.
The year 2022 means the financial year of which most months are in 2022. If the financial year ended on 30 June, the financial year is the one ending in 2022.
The amounts of the purchasing power premium are as follows for the companies that achieved (exceptionally) high profits:
- € 125 if the ratio of operating profit (code 9901) on the balance sheet total in 2022 is at least 1.25x the average for the same ratio over the years 2019-2021;
- € 250 if this is at least 1.5x the average for the same ratio for the years 2019-2021;
- € 375 if this is at least 2x the average for the same ratio over the years 2019-2021 (exceptionally high profit).
The premium is granted to white-collar workers who are employed on 31 October 2023 and have a seniority in the company of at least 1 month (performance between 1 November 2022 and 31 October 2023). The premium is granted pro rata for part-time white-collar workers.
The purchasing power premium will be paid at the latest on 31 Dcember 2023. Please note that the employer must send a written communication about the granting or non-granting of the premium to the labour union delegation or, if there is no labour union delegation, to the employees, by 15 November 2023.
The vouchers are valid until 31 December 2024 and can be used to purchase food or products and services of an ecological nature (similar to meal vouchers and eco vouchers).
A company that does not meet the sectoral conditions can still grant a purchasing power premium of maximum € 750 at company level. However, a justification must then be added in the collective labour agreement at company level that the company achieved good results during the crisis, without having achieved the high or exceptionally high profits stipulated in the sectoral collective labour agreement. In the absence of a union delegation or if it concerns a category of staff for which it is not the usual practice for it to be targeted by a collective agreement, the purchasing power premium can be granted via an individual agreement.
Action point: inform your Payroll Business Partner about the amount of the purchasing power premium.
Mileage allowance
As from 1 July 2024, the bicycle allowance for commuting travel will be increased to € 0.27 per kilometre effectively travelled (with a maximum of 40 km round trip per day or € 10.80 per day). This bike allowance only applies for employees who regularly cycle to work and cannot be combined with other compensations for commuting, with the exception of the compensation for public transport.
The annual gross salary limit for reimbursement of commuting expenses for an employee using his/her own means of transport will be increased from 1 January 2024.
Time credit and unemployment scheme with company allowance
Time credit with a motive is subject to the provisions of the previous sector agreement in JIC 200 so employees can benefit from 51 months of time credit for reasons of care taking, given that they meet the conditions.
Please note that some of the conditions for time credit have recently changed, see also our newsletter on this topic.
For time credit in view of landing positions (career wind-down), JIC 200 already had the possibility of a halftime time credit and a 1/5th time credit with an allowance for employees as from the age of 55 on the condition that they could prove a long career (35 years), a heavy and arduous profession, or 20 years of night work and provided that they had a seniority of 2 years in the company. These schemes of time credit have been extended from 1 July 2023 until 30 June 2025.
The collective labour agreements concerning the unemployment schemes with company allowance for long career, heavy and arduous profession and night work have been extended until 30 June 2025.
Training
The employer needs to offer the employees a mandatory number of individual days of training, depending on the number of employees in the company:
- For companies with less than 20 employees, an average of 1 individual training day per year for a full-time employee applies;
- For companies with more than 20 employees, a growth path applies from 2024:
- From 1 January 2024: 3 individual training days
- From 1 January 2026: 4 individual training days
- From 1 January 2028: 5 individual training days
