What will change in 2021?

The coalition agreement envisages a gradual extension of maternity leave for fathers and co-parents. For births from 1 January 2021, the ten days maternity leave will be increased by five days to a total of 15 days.

The employee can also freely choose these additional days of maternity leave within four months of the day of delivery.

From January 2023, the number of days of maternity leave for fathers and parents will be increased by a further five days, bringing the total to 20 days.

The reference CO₂ emissions which are used to calculate benefits for all types of company cars, were also adjusted by the government. From 2021 onwards, this reference CO₂ emissions will be limited to (at most) the level of the previous income year. As a result, the reference CO₂ emissions will no longer be able to increase, and the taxable benefit of all kinds can therefore not be lower than in the previous income year.

What CO₂ value should you use to calculate the taxable benefit of all kinds from income year 2021? Briefly explained:

• if the car only has a NEDC value, the NEDC 1.0 CO₂ value should be used
• when the car only has a WLTP value, the WLTP CO₂ value should be used
• when the vehicle has both a NEDC 2.0 value and a WLTP value, the NEDC 2.0 CO₂ value or the WLTP CO₂ value can be used (your choice).

In 2021, there are new conditions that have been fixed since 23 April 2019, which apply if you want to use the Single Payment Unemployment System.

The United Kingdom has left the European Union on 1 January 2021. The exit has far-reaching consequences for businesses and employees. Are you also left with a lot of questions about Brexit? Be sure to read this article.

 Automatic wage indexation for JC 200 is implemented as usual in January. For January 2021, the wage indexation is +0.95%.

Pensioners may earn unlimited money from the year in which they reach the age of 65, or if they can prove a career of 45 years at the start of their retirement pension. Other pensioners do have income limits. From 1 January 2021, the limits of amounts included in the Workers' Pension Decision of 21 December 1967 will be increased.

There is an exception to the rule. Due to the corona pandemic, retired nurses, doctors, health experts and other professional activities in crucial sectors or essential services will be allowed to earn unlimited income in addition to their pensions until 31 March 2021.

In order to encourage employers to train their employees more, the government introduced a new partial exemption from the transfer of withholding tax. Only employees who have been employed for more than 6 months are entitled to this exemption. They must follow a minimum number of days of training, within a certain reference period and in addition to the training objective imposed by the Workable and Agile Work Act in 2017.

There are, of course, many announced measures, but they are not yet fully established, let alone the date on which they would apply. As usual, Acerta will keep you informed of new changes that could have an impact on your organisation.