odoo-forge-bundle 0.1.0

package/payload/skills/odoo18-docs/references/docs/applications/hr/payroll/payroll_localizations/belgium.md

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+---
+title: "Belgium"
+source_url: "https://docs.odoo.sbggai.top/applications/hr/payroll/payroll_localizations/belgium.html"
+---
+
+=======
+# Belgium
+
+.. _payroll/l10n_be/payslip_explained:
+
+# Understanding the Belgian payslip
+
+## Overview
+
+Providing employees with a clear, transparent payslip is essential for compliance and employee
+satisfaction. This guide explains how to interpret a Belgian payslip, detailing key components that
+impact salary calculations and deductions.
+
+## General information
+
+The first section of the payslip contains the employee's general details. It is crucial to verify
+the accuracy of the civil status and the number of dependents, as these factors influence tax
+calculations. Employers can ensure updates are made through their internal salary configurator or
+employee profile management systems.
+
+.. image:: belgium/payslip-explained-01.png
+   :alt: How to read a payslip - General Information.
+
+## Work entries
+
+This section outlines time-off applications and their impact on salary. The base salary typically
+remains constant unless unpaid leave is taken. If an employee has taken unpaid leave, parental
+leave, or any unexpected absence, their salary will reflect the corresponding deductions.
+
+.. image:: belgium/payslip-explained-02.png
+   :alt: How to read a payslip - Work Entries.
+
+## Payroll calculation
+
+The core of the payslip details various salary components, deductions, and benefits. Below are the
+primary elements:
+
+- **Benefits in Kind**: If applicable, benefits in kind (such as a mobile or internet subscription
+  or a laptop) are subject to taxation and impact net remuneration.
+
+  When a company car is provided for personal use, a taxable benefit (ATN) is added to the
+  employee's salary. This is determined by:
+
+  - The catalog value and age of the vehicle
+  - The vehicle's CO2 emissions
+
+  This benefit is subject to withholding tax and will be adjusted later in the payroll process.
+- **Social Security contributions**: A mandatory 13.07% deduction from gross salary is allocated to
+  the National Social Security Office (ONSS). This includes:
+
+  - Pensions: 7.5%
+  - Health Insurance for Care: 3.55%
+  - Health Insurance for Benefits: 1.15%
+  - Unemployment: 0.87%
+
+  Additionally, the employer contributes on average 25% of the employer's contributions to the
+  National Social Security Office.
+- **Employment bonus**: A reduction in employee contributions based on gross salary, which is phased
+  out if the salary exceeds a specific threshold.
+
+  .. seealso::
+     [More info on job bonuses ](https://www.socialsecurity.be/employer/instructions/dmfa/fr/latest/instructions/deductions/workers_reductions/workbonus.html)
+
+- **Withholding taxes**: Withholding tax rates are revised annually by the [SPF Finances
+  ](https://finances.belgium.be/fr/entreprises/personnel_et_remuneration/precompte_professionnel/calcul).
+
+  The tax amount is influenced by:
+
+  - Gross salary
+  - Marital status (married, legally cohabiting, or single)
+  - Household composition (children or other dependents)
+
+  This serves as an advance payment on professional income tax.
+- **Reduction in withholding tax**: A reduction based on gross salary, which is ignored if salary
+  surpasses a specific amount.
+- **Special Social Security contribution**: A household income-based tax applicable to all employees
+  covered by social security.
+- **Meal voucher deduction**: Employees receive meal vouchers valued for instance at €8 per workday,
+  where:
+
+  - The employer contributes €6.91
+  - The employee contributes €1.09
+
+  .. example::
+     - 5 worked days -> deduction of €5.45 (:math:`5\times\text{€}1.09`)
+     - 22 worked days -> deduction of €23.98 (:math:`22\times\text{€}1.09`)
+
+  Variations in this deduction impact monthly net salary.
+- **Representation fees**: An optional net salary component, allocated in two parts:
+
+  - A fixed portion, independent of working hours
+  - A prorated portion, adjusted for part-time schedules
+- **Net salary**: The final amount deposited into the employee's bank account after deductions.
+
+.. _payroll/l10n_be/december_pay:
+
+# December pay
+
+## Why a December settlement?
+
+An employer must pay a vacation allowance to an employee in December under two conditions:
+
+- If the employee has reduced their working hours during the vacation year.
+- If the employee is unable to take all their vacation days before the end of the year.
+
+In principle, employers must ensure that employees take their annual vacation before December 31.
+However, certain circumstances may prevent employees from using all their vacation days. In these
+cases, the employer must pay the simple vacation allowance for unused days before the end of the
+year. Additionally, if the employee has not received the double vacation allowance earlier in the
+year (typically in May or June), they are entitled to receive it.
+
+## Reduction of working hours
+
+When an employee reduces their average working hours with the same employer, the employer must pay
+the vacation allowance in December of the year in which the reduction occurs, as if the employee
+had left the company.
+
+**Possible scenarios**:
+
+- Transition to part-time work.
+- Partial career break.
+- Thematic leave on a part-time basis.
+- Partial return to work after a full incapacity period.
+
+The settlement is calculated based on the previous vacation year's earnings and includes:
+
+- **Simple vacation allowance**: 7.67% of the yearly gross salary from the previous year, including
+  any fictitious salary for assimilated interruption days, minus the simple vacation allowance
+  already paid during the vacation year.
+- **Double vacation allowance**: 7.67% of the yearly gross salary from the previous year, including
+  any fictitious salary for assimilated interruption days, minus the double vacation allowance
+  already paid during the vacation year.
+
+If all vacation days have been taken before the reduction in working hours, no additional
+calculation is required.
+
+## Inability to use vacation days
+
+As a general rule, all vacation days must be used within the vacation year. However, if an employee
+is unable to take all their vacation due to force majeure or specific suspension reasons, the
+employer must pay the following by December 31:
+
+- **Simple vacation allowance** for unused days, based on the December salary.
+- **Double vacation allowance** if it has not yet been paid, based on the December salary.
+
+**Eligible reasons include**:
+
+- Common illness or accident.
+- Work accident or occupational disease.
+- Maternity leave, paternity leave (converted maternity leave), prophylactic leave.
+- Birth, adoption, or reception leave.
+- Parental leave or protective maternity leave measures.
+
+### New rule (effective end of 2024)
+
+Employees unable to take vacation due to the above reasons (except force majeure or protective
+maternity leave measures) can carry over unused days for up to 24 months. Since the vacation
+allowance is already paid in December of the vacation year, no additional payment will be made when
+the carried-over days are used.
+
+## Employer payment responsibilities
+
+The employer must pay any outstanding simple vacation allowance based on 7.67% of the gross salary
+from the previous year. However, an exit vacation allowance based on the current year's gross salary
+is not due.
+
+If an employee reduces their working hours and continues in the same role the following year, an
+additional vacation allowance calculation may be required in December.
+
+## Example calculation
+
+#. In 2013, an employee works full-time (5 days per week).
+#. In 2014, the employee works full-time until June 30, then switches to part-time (5 half-days per
+   week).
+#. The employee takes vacation in August 2014 under the new part-time regime (20 half-days over 4
+   weeks).
+#. They receive a simple vacation allowance for 20 half-days and a double vacation allowance
+   equivalent to 92% of their monthly salary.
+#. In December 2014, the employee receives additional simple (7.67%) and double (7.67%) vacation
+   allowances based on 2013's gross salary, minus previously paid amounts.
+#. In 2015, if the employee continues part-time, they receive vacation based on part-time hours plus
+   5 full-time vacation days from the 2014 vacation year.
+#. A second settlement in December 2015 includes additional simple (7.67%) and double (7.67%)
+   vacation allowances based on the 2014 gross salary, minus previously paid amounts.
+
+## How to do it in Odoo
+
+On a classic :doc:`payslip <../payslips>` issued in December, press the :guilabel:`Compute December
+Holiday Pay` button to open a configuration wizard.
+
+Based on the allocated and requested time off, the :guilabel:`Simple Holiday Pay N-1` and
+:guilabel:`Double Holiday Pay N-1` for the December payslip are computed (and editable for manual
+encoding). Click :guilabel:`Validate` to confirm.
+
+.. image:: belgium/december-pay-02.png
+   :alt: December Pay Amount.
+
+After validation, two additional inputs are stored on the payslip, and the payslip is re-computed to
+take those new remunerations into account.
+
+The simple holiday pay is included into the gross remuneration.
+
+.. image:: belgium/december-pay-04.png
+   :alt: December Pay Simple.
+
+The double holiday pay is computed separately and included into the net amount.
+
+.. image:: belgium/december-pay-05.png
+   :alt: December Pay Double.
+
+.. _payroll/l10n_be/holiday_attests:
+
+# Departure: holiday attests
+
+## Overview
+
+In Belgium, when an employee leaves a company, the employer is required to provide vacation
+attestations. These documents help the new employer determine the employee's vacation entitlements
+and any vacation pay due. Odoo facilitates the automatic generation of these attestations based on
+payroll and time-off data.
+
+## Types of attestations
+
+Odoo generates two types of vacation attestations:
+
+#. **For the previous year (N-1)**: If the employee has not yet taken all the vacation days from the
+   previous year.
+#. **For the current year (N)**: Covering the vacation rights accrued in the year of departure.
+
+Each attestation includes details such as:
+
+- The period the employee was employed.
+- Agreed working time and any modifications.
+- Gross amounts of single and double vacation pay paid.
+- Social security contributions paid by the employer.
+- Number of vacation days already taken.
+- Additional (European) vacation pay and days.
+
+## Calculation logic in Odoo
+
+Odoo computes the attestations based on payroll and leave data. The main calculations include:
+
+#. **Retrieving payroll and leave records**
+
+   - The system identifies the employee's payroll records for the current and previous years.
+   - It retrieves validated leave requests and allocations.
+
+#. **Computing gross remuneration**
+
+   - The gross annual salary for both the current and previous years is computed from payroll
+     records.
+   - The average monthly salary is calculated for unpaid leave adjustments.
+
+#. **Time-off calculations**
+
+   - The number of vacation days taken and allocated in the current year is determined.
+   - Unpaid leave days are accounted for separately.
+
+#. **Fictitious remuneration calculation**
+
+   - If unpaid leave was taken, Odoo computes a fictitious remuneration adjustment using the
+     formula:
+
+     .. math::
+        :class: overflow-scroll
+
+        \text{Fictitious Remuneration} = (\text{Unpaid Leave Days} \times
+        \text{Average Monthly Salary} \times 3) \div (13 \times 5)
+
+#. **Generating the final attestation**
+
+   - Odoo creates a payroll entry reflecting the vacation pay due.
+   - The attestation document is generated and can be printed or exported.
+
+Two payslips are created:
+
+#. **Payslip for the current year** (`termination_payslip_n`)
+
+   This payslip covers the employee's last salary period in the year of termination.
+
+#. **Payslip for the previous year** (`termination_payslip_n1`)
+
+   The one accounts the amount of money converted from the untaken time off of previous year.
+
+Each payslip is generated using the appropriate payroll structure, ensuring correct calculations for
+all entitlements and deductions.
+
+Before computing the final payment, the system gathers necessary payroll data:
+
+#. **Annual gross salary calculation**
+
+   To estimate the employee's **annual gross salary**, the system looks for the most recent
+   validated monthly payslip. If a payslip is found, the **gross salary** from that payslip is
+   multiplied by 12 to get an annual estimate. If no payslip exists, the annual gross salary is set
+   to **zero**.
+
+#. **European leave recovery**
+
+   The system retrieves all **European leave days (LEAVE216)** taken by the employee during the
+   current year. It then calculates the **total amount paid for these leaves** and determines how
+   much should be deducted.
+
+   The deduction follows these principles:
+
+   - If an employee has taken **European holidays (additional vacation days)**, the amount paid in
+     advance must be recovered.
+   - The recovery is either:
+
+     - Deducted from **the double vacation pay (85%)** for the next year.
+     - Or, if the employee leaves, deducted from the final termination payslip.
+
+   - If leave has been taken, the **termination certificate** must specify:
+
+     - The **number of European leave days** already granted.
+     - The **gross allowance** corresponding to these days.
+
+   To ensure fairness, the system first checks whether a deduction has already been applied in the
+   **double vacation pay**. If so, only the remaining amount is deducted from the final payslip.
+
+   Once the required values are determined, they are recorded in the payslip as
+   **additional payroll inputs**:
+
+   - **Gross salary reference**: Includes the final salary amount plus any fictitious remuneration.
+   - **European leave deduction**: Deducts the previously paid European leave amounts.
+   - **Other inputs**: Allocates time off taken, taxable amounts, and any outstanding allocations.
+
+   After setting these values, the system **computes the payslip** to ensure all deductions and
+   payments are correctly applied.
+
+   This process ensures that the final **termination payslip** takes into account all salary
+   components, including **annual gross pay, European leave recovery, and any unpaid entitlements**.
+   Odoo retrieves past payslips and time-off records to ensure compliance with
+   **Belgian payroll regulations**.
+
+By automating this process, Odoo minimizes manual intervention, reducing errors and ensuring
+employees receive the correct termination payments.
+
+## How does it work in Odoo?
+
+In Odoo, to access the holiday attests process, go to the employee form view and click on
+:icon:`fa-cog` :guilabel:`(Action)` then :guilabel:`Departure: Holiday Attests` or navigate to
+:menuselection:`Payroll --> Reporting --> Departure: Holiday Attests`.
+
+In the wizard that appears, you can see all the payslips over the current and last year, the time
+off requests and allocations. You can also encode the unpaid time off you would like to declare on
+that holiday attest.
+
+Once you're ready, click the :guilabel:`Validate & Compute holiday attests` button. Two payslips are
+generated for each considered period (N and N-1).
+
+Once validated, two :file:`.pdf` documents are generated. One **classic payslip** and one **holiday
+attests** for the future employer.
+
+.. example::
+
+   .. image:: belgium/departure-attests-02.png
+      :alt: Departure Holiday Attests Payslips.
+
+   .. image:: belgium/departure-attests-03.png
+      :alt: Departure Holiday Attests Time off.
+
+   .. image:: belgium/departure-attests-04.png
+      :alt: Departure Holiday Attests Unpaid.
+
+   .. image:: belgium/departure-attests-05.png
+      :alt: Departure Holiday Attests Payslips.
+
+   In our example, the employee also took one European time off during the N-year.
+
+   For year N-1, you can see that all legal time off were taken.
+
+   .. image:: belgium/departure-attests-06.png
+      :alt: Departure Holiday Attests Attest N-1.
+
+   .. image:: belgium/departure-attests-07.png
+      :alt: Departure Holiday Attests Payslip N-1.
+
+   For year N, you can also see the number off additional time off (European) and already taken legal
+   time off are taken into account as well.
+
+   .. image:: belgium/departure-attests-08.png
+      :alt: Departure Holiday Attests Attest N.
+
+   .. image:: belgium/departure-attests-09.png
+      :alt: Departure Holiday Attests Payslip N.
+
+## Important Notes
+
+By using Odoo's automated attestation generation, companies can ensure compliance with Belgian
+labor laws while reducing manual administrative work.
+
+> **important**:
+>    - The feature is only available for companies registered in Belgium.
+   - If the notice period is not set for an employee, Odoo will prompt for this information.
+   - Employers must ensure vacation attestations are provided before the employee needs to submit
+     them to their new employer or the ONEM.
+
+.. _belgium_payroll/notice_period:
+
+# Departure: notice period & termination fees
+
+This documentation explains how the employee departure process works in the application, focusing
+on the notice period calculation and severance pay when the employee does not serve their notice
+period.
+
+## Overview
+
+This module helps manage employee departures by determining the correct notice period based on
+seniority, departure reasons, and specific country regulations (Belgium). It also calculates
+severance pay when the employee does not work during their notice period.
+
+## Key features
+
+- Automatic calculation of notice period start and end dates.
+- Consideration of public holidays and company-specific schedules.
+- Calculation of severance pay based on company policies and government rules.
+- Generation of a final payslip including termination fees.
+
+## Notice period calculation
+
+The notice period depends on several factors:
+
+- The employee's seniority in the company.
+- The reason for departure (resignation, dismissal, retirement, etc.).
+- Whether the employee works during the notice period or not.
+- The salary level before January 1, 2014 (for some cases).
+
+The notice period starts on the first Monday after the departure date unless a specific rule applies
+(e.g., a mandatory waiting period of three days for certain dismissals).
+
+## Notice duration rules
+
+The following table shows the duration of the notice period based on the length of service:
+
+### For resigned employees
+
++---------------------+-----------------------+
+| Seniority (months)  | Notice Period (weeks) |
++=====================+=======================+
+| 0 - 3               | 1                     |
++---------------------+-----------------------+
+| 3 - 6               | 2                     |
++---------------------+-----------------------+
+| 6 - 12              | 3                     |
++---------------------+-----------------------+
+| 12 - 18             | 4                     |
++---------------------+-----------------------+
+| 18 - 24             | 5                     |
++---------------------+-----------------------+
+| 24 - 48             | 6                     |
++---------------------+-----------------------+
+| 48 - 60             | 7                     |
++---------------------+-----------------------+
+| 60 - 72             | 9                     |
++---------------------+-----------------------+
+| 72 - 84             | 10                    |
++---------------------+-----------------------+
+| 84 - 96             | 12                    |
++---------------------+-----------------------+
+| 96+                 | 13                    |
++---------------------+-----------------------+
+
+### For dismissed employees
+
++---------------------+-----------------------+
+| Seniority (months)  | Notice Period (weeks) |
++=====================+=======================+
+| 0 - 3               | 1                     |
++---------------------+-----------------------+
+| 3 - 4               | 3                     |
++---------------------+-----------------------+
+| 4 - 5               | 4                     |
++---------------------+-----------------------+
+| 5 - 6               | 5                     |
++---------------------+-----------------------+
+| 6 - 9               | 6                     |
++---------------------+-----------------------+
+| 9 - 12              | 7                     |
++---------------------+-----------------------+
+| 12 - 15             | 8                     |
++---------------------+-----------------------+
+| 15 - 18             | 9                     |
++---------------------+-----------------------+
+| 18 - 21             | 10                    |
++---------------------+-----------------------+
+| 21 - 24             | 11                    |
++---------------------+-----------------------+
+| 24 - 36             | 12                    |
++---------------------+-----------------------+
+| 36 - 48             | 13                    |
++---------------------+-----------------------+
+| 48 - 60             | 15                    |
++---------------------+-----------------------+
+| 60 - 72             | 18                    |
++---------------------+-----------------------+
+| 72 - 84             | 21                    |
++---------------------+-----------------------+
+| 84 - 96             | 24                    |
++---------------------+-----------------------+
+| 96 - 108            | 27                    |
++---------------------+-----------------------+
+| 108 - 120           | 30                    |
++---------------------+-----------------------+
+| 120 - 132           | 33                    |
++---------------------+-----------------------+
+| 132 - 144           | 36                    |
++---------------------+-----------------------+
+| 144 - 156           | 39                    |
++---------------------+-----------------------+
+| 156 - 168           | 42                    |
++---------------------+-----------------------+
+| 168 - 180           | 45                    |
++---------------------+-----------------------+
+| 180 - 192           | 48                    |
++---------------------+-----------------------+
+| 192 - 204           | 51                    |
++---------------------+-----------------------+
+| 204 - 216           | 54                    |
++---------------------+-----------------------+
+| 216 - 228           | 57                    |
++---------------------+-----------------------+
+| 228 - 240           | 60                    |
++---------------------+-----------------------+
+| 240 - 252           | 62                    |
++---------------------+-----------------------+
+| 252 - 264           | 63                    |
++---------------------+-----------------------+
+| 264 - 276           | 64                    |
++---------------------+-----------------------+
+| 276 - 288           | 65                    |
++---------------------+-----------------------+
+| 288+                | 66+                   |
++---------------------+-----------------------+
+
+## Special case: employees hired before 2014
+
+For employees who started before January 1, 2014, the notice period calculation is divided into two
+parts:
+
+### Part 1: Seniority acquired before December 31, 2013
+
+- **Lower-level employees** (annual gross salary ≤ €32,254): The notice period is 3 months for the
+  first 5 years of seniority, increasing by 1.5 months per additional year.
+- **Higher-level employees** (annual gross salary > €32,254): The notice period is 1 month per
+  started year of seniority, with a minimum of 3 months.
+
+### Part 2: Seniority acquired from January 1, 2014 onwards
+
+The standard notice period rules from 2014 apply to seniority acquired after this date.
+
+The total notice period is the sum of both periods calculated separately.
+
+## Severance pay calculation
+
+If an employee does not serve their notice period, severance pay is calculated based on:
+
+- The remaining notice duration.
+- The employee's last salary.
+- Additional compensation such as bonuses, stock options, and insurance contributions.
+
+The severance pay consists of:
+
+- The current salary, which corresponds either to the full notice period that should normally be
+  observed or the remaining part of it.
+- Benefits acquired during the contract (e.g., meal vouchers, company car, mobile phone usage).
+
+The current salary is determined as follows:
+
+- The employee's gross monthly salary at the time of dismissal.
+- All recurring bonuses, except for one-time bonuses (e.g., team work bonus, seniority bonus).
+- Additional compensation for overtime hours worked over a longer period.
+- Variable salary (average over the last twelve months).
+
+The system automatically generates a termination payslip including these calculations, ensuring
+compliance with Belgian labor laws.
+
+## How does it work in Odoo?
+
+In Odoo, to access the departure process, go to the employee form view and click on :icon:`fa-cog`
+:guilabel:`(Action)` then :guilabel:`Departure: Notice Period and payslip` or navigate to
+:menuselection:`Payroll --> Reporting --> Departure: Notice Period`.
+
+In the wizard that appears, select the reason for departure, provide a description of the departure,
+and specify the dismissal date. The employee's seniority is calculated based on their contract
+history, and the notice period is determined accordingly. You can also indicate whether the employee
+will be working during the notice period.
+
+.. image:: belgium/departure-notice-02.png
+   :alt: Departure Notice Wizard.
+
+If the employee is working during the notice period, there are no termination fees to calculate, and
+the notice period will be recorded on the employee's form. Click the :guilabel:`Validate` button.
+
+> **note**:
+>    If the employee is working partially or not at all, the wizard will generate and calculate a
+   termination fees payslip. Click the :guilabel:`Validate & Compute termination fees` button.
+
+The payslip takes into account all the salaries and benefits the employee would have received over
+the course of a year to calculate a virtual annual remuneration. This amount is then prorated based
+on the notice period to convert it into a gross salary.
+
+A detailed summary is provided on the payslip.
+
+.. example::
+   .. image:: belgium/departure-notice-04.png
+      :alt: Departure Notice: Termination Fees Payslip 1.
+
+   .. image:: belgium/departure-notice-05.png
+      :alt: Departure Notice: Termination Fees Payslip 2.
+
+## Conclusion
+
+This module simplifies the departure process by providing clear and automatic calculations for the
+notice period and severance pay. It helps HR teams ensure compliance and streamline the exit process
+for employees.
+
+.. _payroll/l10n_be/dimona:
+
+# DIMONA
+
+## What is the Dimona?
+
+### Obligation
+
+All employers, both in the public and private sectors, are required to electronically communicate
+the entry and exit of their personnel to the National Social Security Office (Royal Decree of
+November 5, 2002).
+
+This involves the immediate declaration of employment, also known as DIMONA (Déclaration Immédiate -
+Onmiddellijke Aangifte). Its purpose is to immediately notify social security institutions of the
+beginning and end of an employment relationship between the worker and the employer.
+
+The declarations submitted by the employer and immediately checked by the NSSO feed into a database
+called the *personnel file*. The employer can access it in a secure environment. There are numerous
+search criteria: they can be based on characteristics and combinations of characteristics.
+
+Failure to comply with this reporting obligation may result in criminal penalties as provided for
+in Article 181 of the Social Penal Code.
+
+Furthermore, in case of omission of declaration, the employer will owe the NSSO a solidarity
+contribution.
+
+### Concept and terminology
+
+Employer-worker relationship
+****************************
+
+The relationship between the "employer" and the "worker" couple. This relationship includes stable
+data (employer identification number, worker's national identification social security number
+(NISS), start date of the relationship, and optionally end date), which will be maintained even in
+case of creation, closure, modification, or cancellation of a period. This relationship begins with
+the worker's first engagement and ends at the end of their last occupation. In the personnel file,
+"employer-worker" relationships constitute the first level of consultation. The second level
+encompasses all Dimona periods;
+
+Dimona period
+*************
+
+A period is created with each IN declaration, thus at the beginning of each new occupation. It is
+closed by an exit date at the end of each occupation. The employer-worker relationship, on the
+other hand, is maintained until the end of the last occupation. Several Dimona periods may or may
+not succeed each other within the same employer-worker relationship.
+
+Any changes generated by an OUT declaration, a modification (UPDATE), or a cancellation (CANCEL)
+occur at this second level.
+
+This Dimona period is identified by a "period identification number". It is assigned to each IN
+declaration and constitutes the unique identification key of a period for submitting OUT,
+modification, or cancellation declarations.
+
+Dimona number
+*************
+
+A unique number assigned by the NSSO to each Dimona declaration (IN, OUT, UPDATE, CANCEL,...). For
+an IN declaration, it is the period identification number. When declarations are submitted via file
+transfer, multiple Dimona numbers are created: one number per employment relationship included in
+the structured message;
+
+Dimona characteristics
+**********************
+
+Mandatory data of a Dimona declaration. There are four: the industry sector number, worker type,
+sub-entity (reserved for certain public sector employers), and user (for temporary workers).
+Characteristics are always linked to a period. In case of different characteristics, multiple
+periods can coexist;
+
+Receipt confirmation
+********************
+
+Confirms for web users that the declaration has been received (appears immediately on the screen);
+
+Receipt acknowledgment
+**********************
+
+Electronic message for batch senders indicating whether the file is usable for the NSSO. This
+"receipt acknowledgment" contains the ticket number (:dfn:`file identification number`) and the file
+status: accepted or rejected depending on whether the file is readable or not;
+
+Notification
+************
+
+Electronic message with feedback on the processing of the declaration. The notification is the
+immediate result of form and content checks. It can be of three types: positive (Dimona accepted),
+negative (Dimona rejected), or provisional (only in case of problems with worker identification).
+The provisional notification will always be followed by a positive or negative notification.
+
+For the declaration of students under a student contract (STU), the notification will also contain
+a warning if the student is declared for more than 475 hours. If the declaration was made via a
+secure channel, the exact number of days of excess will be communicated.
+
+For the daily declaration of occasional workers in the hospitality industry, the notification will
+also contain a warning if the worker is declared for more than 50 days and/or for the employer
+quota, if more than 100 days of occasional work have been declared.
+
+Once you have received this notification, you have five working days to contest the accuracy of the
+data mentioned therein. At the end of this period, these data will be considered final. For any
+disputes, you must contact the Eranova Contact Center (tel: 02 511 51 51, email:
+contactcenter@eranova.fgov.be).
+
+Note that if the employer is affiliated with an approved social secretariat or a full-service
+secretariat, they may not receive any notification. In this case, notifications are electronically
+transmitted to the social secretariat or full-service secretariat, even for declarations that the
+employer has submitted personally. However, the employer has access to the personnel file, where
+they can view all data.
+
+### Channels
+
+The Dimona declaration must be submitted in the form of an electronic message via one of the
+following channels:
+
+- web
+- personnel file
+- file transfer
+- web service (REST)
+- Dimona Mobile
+
+The choice of one channel over another has no impact on the declaration. Therefore, you can freely
+choose the channel you will use.
+
+Any declaration modifications can also be made through any of these four channels. The channel
+through which the original declaration was submitted plays no role.
+
+A Dimona declaration cannot be submitted via SMS.
+
+## Dimona in Odoo
+
+### Manual
+
+In Odoo, when you have the Belgian Payroll Localization installed, as soon as you have a contract
+set to the running stage, it creates an activity for the HR responsible that they need to introduce
+the Dimona for today with the correct link to the Dimona Platform (the web channel mentioned in
+the Channels section of this article).
+
+.. image:: belgium/dimona-01.png
+   :alt: Dimona Activity.
+
+### Automated
+
+In Odoo, when you have the Belgian Payroll Localization installed, it is also possible to install
+the module Belgium - Payroll - Dimona. This module will allow you to perform the 4 main actions
+needed in the Dimona (as seen in Section 1 of this article):
+
+#. Open the dimona
+#. Update the dimona
+#. Close the dimona
+#. Cancel the Dimona
+
+These actions answer the different use case explained in Section 1.
+
+Contract and employee data
+**************************
+
+Basically, it checks the contract and employee data needed to create, update, close or cancel.
+
+Error handling
+**************
+
+If some information is missing or wrongly configured, the system will return errors and you can
+take corrective action in order to make sure your Dimona is correctly sent, updated, closed or
+canceled.
+
+Synchronization status
+**********************
+
+The status of sync and errors are shown in the chatter of the contract.
+
+Scheduled action
+****************
+
+Finally, the cron checks every day, for all contracts that have the status dimona waiting and
+triggers the necessary actions to update the dimona status accordingly.
+
+Technical configuration (outside Odoo)
+**************************************
+
+Regarding the technical configuration, everything is described in the module information with all
+the technical prerequisites. If your customer or partner need further assistance with that, they
+need to contact their IT department or representatives as this is not part of Odoo configuration.
+
+Functional configuration (within Odoo)
+**************************************
+
+From the Odoo configuration point of view, navigate to :menuselection:`Payroll app --> Configuration
+--> Settings` and in the :guilabel:`Belgian Localization` section for :guilabel:`ONSS`, configure
+the following:
+
+- :guilabel:`ONSS Company ID`: VAT Number of the Company
+- :guilabel:`Registration Number`: 9 digits code received from the NSSO (ONSS - RSZ)
+- :guilabel:`DMFA Employer Class`: 3 digits code received from the NSSO (ONSS - RSZ)
+- :guilabel:`Expeditor Number ONSS`: Not Mandatory (see technical documentation of the module for
+  more information)
+- :guilabel:`PEM Certificate`, :guilabel:`PEM Passphare`, :guilabel:`KEY file`: check the module
+  information for explanation
+
+.. _payroll/l10n_be/dmfa:
+
+# DmfA - Multifunctional Declaration
+
+## Overview
+
+DmfA stands for "Déclaration Multifonctionnelle" or "Multifunctionele Aangifte." It has replaced
+the quarterly ONSS declaration since the first quarter of 2003. Through this declaration, employers
+submit salary and working time data for their employees.
+
+These data are processed in a way that allows all social security institutions to work with the
+same information. The declaration is called "multifunctional" because it is used not only for
+social security contribution calculations and reductions but also as a data source for institutions
+managing social security rights and benefits.
+
+Sectors utilizing DmfA data include:
+
+- Health insurance
+- Unemployment benefits
+- Pensions
+- Occupational risks (Fedris)
+- Family allowances
+- Annual leave
+
+All employers registered with ONSS must submit a DmfA declaration.
+
+## Relationship with Dimona and DRS
+
+DmfA is closely linked to two other mandatory declarations:
+
+### Dimona (immediate declaration)
+
+Dimona records the start and end of an employment relationship with an employee.
+
+### DRS (social risks declaration)
+
+During an employment relationship, various social risks may arise, such as termination, workplace
+accidents, or long-term illness. When a social risk occurs, social security institutions require
+additional information beyond that provided by DmfA and Dimona.
+
+DRS is now primarily an electronic declaration, though paper submissions remain possible.
+
+## Who submits the DmfA declaration?
+
+### Self-declaration options
+
+Employers can submit their DmfA declaration themselves via:
+
+1. **Web Submission:** Suitable for employers with a small workforce. Declarations are entered
+   directly through the social security portal.
+2. **Batch Submission:** Designed for large employers or organizations handling multiple
+   declarations (e.g., social secretariats, payroll software providers). Declarations are submitted
+   via file transfer (FTP, SFTP, etc.).
+
+### Advantages of web submission
+
+- **Automatic access to the company's employee list**: Based on Dimona data. If an employee is
+  missing, they must first be declared via Dimona. After 24 hours, the employee list is updated,
+  allowing for an accurate DmfA submission.
+- **Automatic calculation of net payable amount**: Once all required data is entered, the system
+  calculates the total payable amount.
+- **Reduction calculations**: The system calculates applicable reductions, except for reductions
+  under code "0001" (personal contribution reductions for low-income workers). Employers need to
+  check the relevant boxes and, if necessary, provide additional details.
+
+### Advantages of batch submission
+
+- **Submission of large volumes of declarations**: Ideal for organizations managing multiple
+  payrolls.
+- **Quick response on acceptance status**: Employers receive immediate feedback on whether their
+  declaration has been accepted.
+- **Error reporting**: The system generates a report on detected anomalies, regardless of
+  acceptance status.
+- **Automatic correction of calculation errors**: When possible, errors are corrected
+  automatically, and employers are notified of adjustments.
+
+## Third-Party submission options
+
+Employers who do not wish to submit the DmfA themselves can delegate the task to:
+
+#. **Accredited Social Secretariats**: These organizations handle payroll and declaration tasks
+   on behalf of employers.
+#. **Service Providers**: These may be companies or individuals with whom the employer has a
+   contractual agreement to manage payroll declarations securely.
+
+For more information on accredited social secretariats or service providers, please refer to the
+relevant [official DmfA documentation
+](https://www.socialsecurity.be/site_fr/employer/applics/dmfa/index.htm).
+
+## Configuration
+
+The declaration is generated under :menuselection:`Payroll app --> Reporting --> Belgium --> DmfA`
+as is supposed to work properly after several required configuration steps.
+
+### Company
+
+To generate a valid DmfA declaration, specific company and employer-related information is required,
+(under :menuselection:`Payroll app --> Configuration --> Settings`). These include:
+
+- :guilabel:`ONSS Company ID`
+- :guilabel:`ONSS Registration Number`
+- :guilabel:`DMFA Employer Class`
+- :guilabel:`ONSS Certificate`: certificate for signature file generation (required for batch
+  declarations)
+- VAT :guilabel:`Company Number`
+- :guilabel:`Revenue Code`
+- :guilabel:`FFE Employer Type` (Fonds de Fermeture d'Entreprise)
+
+### Employee
+
+Additionally, each employee must be assigned to a valid working address, identified with a DmfA
+code, in their employee record. This operating unit must be linked to a valid ONSS identification
+number to ensure compliance with declaration requirements. Failing to configure this properly may
+result in errors during the declaration submission process.
+
+On the employee form, the :guilabel:`Work Address` must be defined.
+
+Under :menuselection:`Payroll app --> Configuration --> DMFA: Work Locations`, you can link the work
+address to a ONSS identification number.
+
+.. image:: belgium/dmfa-07.png
+   :alt: DmfA - Work Location ONSS ID.
+
+### Work entry type
+
+A DmfA code should be defined for each work entry type that is declared. Under
+:menuselection:`Payroll app --> Configuration --> Work Entries --> Work Entry Types`, specify the
+:guilabel:`DMFA code`.
+
+### Potential configuration errors
+
+During the declaration generation process, configuration issues may arise, triggering errors such
+as:
+
+- Terminated employees without or with invalid start/end notice period
+- Invalid NISS number for some employees
+- Work addresses not linked to an ONSS identification code
+- Work entry type missing a corresponding DmfA code
+- Other inconsistencies in employer or employee records
+
+Employers should ensure accurate configuration to avoid delays and rejection of their declarations.
+
+### Web declaration
+
+.. image:: belgium/dmfa-03.png
+   :alt: DmfA - Web Declaration.
+
+A web declaration generates a PDF summarizing the company's general information, as well as all
+employee data that must be manually entered into the system. This includes:
+
+For the company:
+
+.. image:: belgium/dmfa-01.png
+   :alt: DmfA - PDF Company.
+
+For a specific employee:
+
+.. image:: belgium/dmfa-02.png
+   :alt: DmfA - PDF Employee.
+
+- **Occupations**: Work schedules, part-time codes, parental leave, exploitation unit, reference
+  working hours.
+- **Services**: Aggregated work performance (in days and hours) for the quarter, categorized by
+  occupation and type. The codification of working time in the DmfA declaration ensures accurate
+  reporting of employee activities. Each code corresponds to a specific type of working time or
+  absence. For a complete and detailed list of codes, please refer to the official social security
+  website: [socialsecurity.be ](https://www.socialsecurity.be/employer/instructions/dmfa/fr/latest/instructions/fill_in_dmfa/dmfa_fillinrules/servicedatadeclaration/workingtimecodification.html)
+
+  - **1**: All performances covered by a salary subject to ONSS contributions, excluding legal and
+    additional vacation for workers.
+  - **2**: Legal vacation days for workers.
+  - **3**: Additional vacation days for workers.
+  - **4**: Compensatory rest days.
+  - **5**: Days of illness or non-occupational accident.
+  - **6**: Family leave days.
+  - **7**: Maternity or paternity leave days.
+  - **8**: Strike days.
+  - **9**: Temporary unemployment for economic reasons.
+  - **10**: Temporary unemployment for bad weather.
+  - **11**: Temporary unemployment for force majeure.
+  - **12**: Professional training days.
+  - **13**: Suspension for disciplinary reasons.
+  - **14**: Additional vacation days for employment start or resumption.
+  - **15**: Flexible vacation days.
+
+- **Remunerations**: Aggregated by code per occupation:
+
+  - **1**: Regular salary amounts excluding certain indemnities.
+  - **2**: Bonuses and similar benefits granted independently of actual working days.
+  - **3**: Severance payments expressed in working hours.
+  - **7**: Simple vacation pay for exiting employees (subject to contributions).
+  - **10**: Personal use of a company vehicle and other mobility benefits.
+  - **11**: Simple vacation pay for exiting employees (not subject to contributions).
+  - **12**: Advance vacation pay paid by a previous employer (not subject to contributions).
+
+- **Contributions**: Employer and employee contributions, such as:
+
+  - **256**: Asbestos fund contribution.
+  - **255**: Special work accident contribution.
+  - **495**: Total employer + 13.07% employee contribution.
+  - **809**: Enterprise closure fund contribution.
+  - **810**: Special enterprise closure fund contribution.
+  - **831**: Auxiliary Joint Committee for Employees (CP200) contribution.
+  - **855**: Wage restraint contribution.
+  - **856**: Special social security contribution.
+  - **859**: Temporary unemployment contribution.
+
+### Batch declaration
+
+.. image:: belgium/dmfa-05.png
+   :alt: DmfA - Web Declaration.
+
+Batch declarations require technical knowledge, including SSH keys, SFTP servers, and electronic
+signatures. Employers should refer to the [official batch documentation
+](https://www.socialsecurity.be/site_fr/employer/applics/dmfa/batch/home.htm) and [process overview
+](https://www.socialsecurity.be/site_fr/employer/applics/dmfa/batch/outline.htm).
+
+A batch submission generates three files:
+
+#. **Declaration file** (e.g., FI.DMFA.112768.20250109.00014.R.1.1)
+#. **Launch file** (e.g., GO.DMFA.112768.20250109.00014.R.1)
+#. **Electronic signature file** (e.g., FS.DMFA.112768.20250109.00014.R.1.1) (only for real
+   declarations, not tests)
+
+The full process includes creating, sending, validating, and potentially correcting declarations.
+Rejections and anomalies must be addressed before final acceptance.
+
+.. image:: belgium/dmfa-09.png
+   :alt: DmfA - Web Declaration.
+
+#. **Creation of the Declaration**
+
+   - Create an XML document containing employee benefit data, remuneration, and contributions for
+     the company.
+   - More information on XML files can be found in the *Specifications* page.
+
+#. **Sending the Declaration**
+
+   - Use FTP or SFTP for sending the file. Access requires prior authorization for secure zone
+     access by a local manager.
+   - Detailed instructions are available on the [Introduce and Modify (via batch)
+     ](https://www.socialsecurity.be).
+
+#. **File Acknowledgment Receipt**
+
+   - **Positive Receipt**: Indicates the file can be processed. However, this does not guarantee
+     acceptance.
+   - **Negative Receipt**: Indicates issues with the file structure or access rights.
+
+#. **Notification and Ticket Number for the Declaration**
+
+   - A positive notification is sent for each accepted declaration.
+   - Negative notification: Provides information on encountered anomalies.
+
+#. **Sending PID**
+
+   - Employers and SSA will receive PID and version numbers via batch for declarations.
+
+#. **Modification Notification with System Corrections**
+
+   - If corrections are made, a modification notification is sent with corrected values.
+
+.. _payroll/l10n_be/double_holiday_pay:
+
+# Double holiday pay
+
+Double holiday pay is an additional bonus paid to employees and workers during their annual leave.
+The amount depends on the employee's or worker's salary.
+
+## How is double holiday pay calculated?
+
+For employees, double holiday pay amounts to 92% of their gross salary for the month when they
+take their main annual leave. This amount is calculated based on the number of months worked or
+considered equivalent in the previous year.
+
+## Impact of additional or European leave
+
+If you take additional or European leave, your employer will pay you regular holiday pay for that
+leave. However, the following year, this amount will be deducted from your double holiday pay. This
+is because additional leave is considered an advance on the next year's legal leave.
+
+## Factors affecting the calculation
+
+#. **Months Worked**: The calculation is based on the number of months you worked in the previous
+   year.
+#. **Absences**: If you had unpaid absences, they may reduce your double holiday pay.
+#. **Variable Revenues**: Bonuses and commissions earned in the previous year can impact the total
+   amount of double holiday pay.
+#. **Withholding Taxes**: The double holiday pay is subject to income tax deductions, which depend
+   on your annual earnings and family situation.
+
+## Withholding tax calculation
+
+The withholding tax is calculated using a progressive rate system. The process involves:
+
+#. **Identify the Employee's Annual Taxable Revenue**:
+
+   - Compute the annualized salary, including benefits in kind (e.g., company car, internet, mobile
+     phone, laptop).
+   - Apply reductions for dependent children.
+
+#. **Apply Tax Rates**:
+
+   - Use predefined tax brackets to determine the base withholding tax rate.
+   - If applicable, apply a reduction based on the number of dependent children.
+
+### Tax brackets
+
+The withholding tax is applied progressively based on the following brackets (as of 2025):
+
++--------------+--------------+------------+
+| Lower Bound  | Upper Bound  | Tax Rate   |
++==============+==============+============+
+| 0.00         | 10,415.00    | 0.00%      |
++--------------+--------------+------------+
+| 10,415.01    | 13,330.00    | 19.17%     |
++--------------+--------------+------------+
+| 13,330.01    | 16,960.00    | 21.20%     |
++--------------+--------------+------------+
+| 16,960.01    | 20,340.00    | 26.25%     |
++--------------+--------------+------------+
+| 20,340.01    | 23,020.00    | 31.30%     |
++--------------+--------------+------------+
+| 23,020.01    | 25,710.00    | 34.33%     |
++--------------+--------------+------------+
+| 25,710.01    | 31,070.00    | 36.34%     |
++--------------+--------------+------------+
+| 31,070.01    | 33,810.00    | 39.37%     |
++--------------+--------------+------------+
+| 33,810.01    | 44,770.00    | 42.39%     |
++--------------+--------------+------------+
+| 44,770.01    | 58,460.00    | 47.44%     |
++--------------+--------------+------------+
+| 58,460.00    | ∞            | 53.50%     |
++--------------+--------------+------------+
+
+### Tax exemption
+
+A withholding tax exemption is granted when the normal annual gross income does not exceed a
+specific threshold, which is determined based on the number of dependent children [2].
+
+A disabled dependent child counts as two.
+
+The method involves referring to a two-column table:
+
+- **Column 1**: Indicates the number of dependent children.
+- **Column 2**: Specifies the maximum allowable normal annual gross income, based on the number of
+  dependent children listed in Column 1, which must not be exceeded to qualify for full or partial
+  exemption from withholding tax.
+
+After determining the annual gross income, two scenarios may arise:
+
+#. If the annual income exceeds the threshold, no exemption is granted.
+#. If the annual income does not exceed the threshold, an exemption will be applied.
+
+The amount of this exemption corresponds to the difference between the annual gross income and the
+threshold amount.
+
+Of course, if this difference exceeds the base withholding tax amount, no withholding tax will
+be due.
+
++-----------------+------------------------+
+| No. of Children | Max Revenue (EUR)      |
++=================+========================+
+| 1               | 18,400.00              |
++-----------------+------------------------+
+| 2               | 21,930.00              |
++-----------------+------------------------+
+| 3               | 28,270.00              |
++-----------------+------------------------+
+| 4               | 35,330.00              |
++-----------------+------------------------+
+| 5               | 42,390.00              |
++-----------------+------------------------+
+| 6               | 49,450.00              |
++-----------------+------------------------+
+| 7               | 56,510.00              |
++-----------------+------------------------+
+| 8               | 63,570.00              |
++-----------------+------------------------+
+| 9               | 70,630.00              |
++-----------------+------------------------+
+| 10              | 77,690.00              |
++-----------------+------------------------+
+| 11              | 84,750.00              |
++-----------------+------------------------+
+| 12              | 91,810.00              |
++-----------------+------------------------+
+
+### Tax reductions
+
+When there is no justification for fully or partially exempting the exceptional allowance from
+withholding tax, it is still possible to grant a reduction in withholding tax.
+
+To determine eligibility for this reduction, one must check whether the normal annual gross salary
+exceeds a certain higher threshold, which varies according to the number of dependent children [3].
+This threshold is higher than the one used for exemption purposes.
+
+A disabled child counts as two.
+
+The method involves referring to a three-column table:
+
+- **Column 1**: Indicates the number of dependent children (up to a maximum of 5).
+- **Column 2**: Specifies the percentage reduction in withholding tax, based on the number of
+  dependent children listed in Column 1, which must not be exceeded to qualify for the reduction.
+- **Column 3**: Shows the threshold amount that must not be exceeded, corresponding to the number
+  of dependent children listed in Column 1.
+
+Two scenarios may arise:
+
+#. If the threshold amount is exceeded, no reduction will be granted.
+#. If the threshold amount is not exceeded, a reduction will be applied to the withholding
+   tax amount, up to a percentage rate determined in Column 2.
+
+For employees with dependent children, tax reductions apply as follows:
+
++-----------------+------------------+----------------+
+| No. of Children | Reduction (%)    | Max Revenue    |
++=================+==================+================+
+| 1               | 7.5%             | 28,245.00      |
++-----------------+------------------+----------------+
+| 2               | 20.0%            | 28,245.00      |
++-----------------+------------------+----------------+
+| 3               | 35.0%            | 31,070.00      |
++-----------------+------------------+----------------+
+| 4               | 55.0%            | 36,720.00      |
++-----------------+------------------+----------------+
+| 5+              | 75.0%            | 39,550.00      |
++-----------------+------------------+----------------+
+
+### Final tax calculation
+
+The final withholding tax amount is:
+
+.. math::
+   :class: overflow-scroll
+
+   \text{Tax} = \text{Gross Double Holiday} \times \text{Applicable Tax Rate} -
+   \text{Reduction (if applicable)}
+
+The resulting tax is deducted from the gross double holiday salary to determine the net amount
+payable to the employee.
+
+The calculation considers work duration, absences, variable revenue, and applicable withholding
+taxes. Odoo automates these calculations to ensure compliance with Belgian labor laws and tax
+regulations.
+
+## Generate a batch in Odoo
+
+Navigate to :menuselection:`Payroll App --> Payslips --> Batches[ and create a new record with valid
+dates (here december 2024)
+
+Then click the **Generate Payslips** button, select the CP200 salary structure type and the
+Thirteen Month salary structure. You can also filter eligible employees by department and / or
+job position.
+
+.. image:: belgium/double-holiday-02.png
+   :alt: Double Holiday Batch Wizard.
+
+Once validated, a payslip is generated for each employee.
+
+.. image:: belgium/double-holiday-03.png
+   :alt: Double Holiday Payslips.
+
+You can now check the different payslips before validation. Once validated, the PDF files are
+generated and posted on employee portals as for classic payslips.
+
+.. image:: belgium/double-holiday-04.png
+   :alt: Double Holiday PDF.
+
+## Conclusion
+
+Double holiday pay is a significant benefit that rewards employees for their work in the previous
+year. Understanding how it is calculated helps in better financial planning for the holiday period.
+
+.. _payroll/l10n_be/eco_vouchers:
+
+# Eco vouchers
+
+## Overview
+
+Eco vouchers are a tax-free employee benefit designed to support the purchase of
+environmentally-friendly products and services. These vouchers are ordered via external providers
+and are exempt from social security contributions.
+
+## Eligibility & allocation
+
+Employees who have worked during the **reference period (01/06/N-1 - 31/05/N)** are eligible for
+up to **250€** in eco vouchers, which are granted at the beginning of **July**.
+
+.. example::
+   For 2025, employees must have worked between **01/06/2024 and 31/05/2025** to qualify.
+
+For employees who join during the reference period, the voucher amount is prorated based on their
+worked days.
+
+.. example::
+   An employee hired on **06/01**, having worked **6 out of 12 months**, would receive:
+
+   .. math::
+      :class: overflow-scroll
+
+      250\text{€} \times (6/12) = 125\text{€}
+
+For part-time employees, the amount is adjusted as follows:
+
+.. list-table::
+   :header-rows: 1
+
+   * - Work Regime
+     - Voucher Amount (€)
+   * - 4/5
+     - 250€
+   * - 3/5
+     - 200€
+   * - 1/2
+     - 125€
+   * - ]( 1/2
+     - 100€
+
+.. example::
+   If an employee starts on **1st September** in **full-time** and then switches to **half-time** on
+   **1st April 2024**, the calculation will be:
+
+   .. math::
+      :class: overflow-scroll
+
+      250\text{€} \times (7/12) + 125\text{€} \times (2/12) = 166\text{€}
+
+## Exceptions & adjustments
+
+If an employee worked full-time for the entire reference period but did not receive **250€**,
+certain non-assimilated leave days may have affected the calculation.
+
+The following leave types are **not** considered for eco-voucher entitlement:
+
+- **Unpaid leaves**
+- **Sick leave compensated by mutual insurance** (after 30 days of work incapacity)
+
+## Usage & validity
+
+Eco vouchers are valid for **24 months** from the date of issuance.
+
+.. seealso::
+   The list of eligible products and services that can be purchased with eco vouchers is available
+   here:
+
+   - `Eco-Voucher Eligible Products <https://cnt-nar.be/sites/default/files/documents/fr/Liste-F-23.pdf)
+
+.. _belgium_payroll/end_of_year_bonus:
+
+# End of year bonus
+
+This document explains the calculation of the thirteenth-month salary (year-end bonus) in Belgium
+within Odoo. The calculation considers the employee's contracts, working time rates, and applicable
+taxes.
+
+## Calculation of the thirteenth-month salary
+
+### Eligibility criteria
+
+- The employee must have worked for at least **six complete months** in the year.
+- Both full-time and part-time employees are eligible, with prorated calculations based on work
+  time.
+
+### Salary calculation
+
+The thirteenth-month salary is computed as follows:
+
+#. **Determine the basic salary**:
+
+   - Retrieve the employee's contractual wage.
+   - Identify the applicable work rate.
+
+#. **Compute eligible months**:
+
+   - If explicitly provided (`MONTHS` input), use the given number of months.
+   - Otherwise, calculate the number of complete months worked.
+   - Prorate the salary for partial-year work.
+
+#. **Adjust for absences**:
+
+   - Deduct unpaid absences to obtain the presence prorata.
+   - Consider up to 60 days of sick leave as paid time off.
+
+#. **Include variable revenues**:
+
+   - If explicitly provided (`VARIABLE` input), use the given value.
+   - Otherwise, calculate the average variable revenue over the last year.
+
+#. **Final amount**:
+
+   - The final thirteenth-month amount is the sum of the prorated fixed salary and average variable
+     revenues.
+
+## Withholding tax calculation
+
+The withholding tax is calculated using a progressive rate system. The process involves:
+
+#. **Identify the employee's annual taxable revenue**:
+
+   - Compute the annualized salary, including benefits in kind (e.g., company car, internet, mobile
+     phone, laptop).
+   - Apply reductions for dependent children.
+
+#. **Apply Tax Rates**:
+
+   - Use predefined tax brackets to determine the base withholding tax rate.
+   - If applicable, apply a reduction based on the number of dependent children.
+
+### Tax brackets
+
+The withholding tax is applied progressively based on the following brackets (as of 2025):
+
++--------------+--------------+------------+
+| Lower Bound  | Upper Bound  | Tax Rate   |
++==============+==============+============+
+| 0.00         | 10,415.00    | 0.00%      |
++--------------+--------------+------------+
+| 10,415.01    | 13,330.00    | 23.22%     |
++--------------+--------------+------------+
+| 13,330.01    | 16,960.00    | 25.23%     |
++--------------+--------------+------------+
+| 16,960.01    | 20,340.00    | 30.28%     |
++--------------+--------------+------------+
+| 20,340.01    | 23,020.00    | 35.33%     |
++--------------+--------------+------------+
+| 23,020.01    | 25,710.00    | 38.36%     |
++--------------+--------------+------------+
+| 25,710.01    | 31,070.00    | 40.38%     |
++--------------+--------------+------------+
+| 31,070.01    | 33,810.00    | 43.41%     |
++--------------+--------------+------------+
+| 33,810.01    | 44,770.00    | 46.44%     |
++--------------+--------------+------------+
+| 44,770.01    | 58,460.00    | 51.48%     |
++--------------+--------------+------------+
+| 58,460.00    | ∞            | 53.50%     |
++--------------+--------------+------------+
+
+### Tax exemption
+
+A withholding tax exemption is granted when the normal annual gross income does not exceed a
+specific threshold, which is determined based on the number of dependent children [2].
+
+A disabled dependent child counts as two.
+
+The method involves referring to a two-column table:
+
+- **Column 1**: Indicates the number of dependent children.
+- **Column 2**: Specifies the maximum allowable normal annual gross income, based on the number of
+  dependent children listed in Column 1, which must not be exceeded to qualify for full or partial
+  exemption from withholding tax.
+
+After determining the annual gross income, two scenarios may arise:
+
+#. If the annual income exceeds the threshold, no exemption is granted.
+#. If the annual income does not exceed the threshold, an exemption will be applied.
+
+The amount of this exemption corresponds to the difference between the annual gross income and the
+threshold amount.
+
+Of course, if this difference exceeds the base withholding tax amount, no withholding tax will
+be due.
+
++-----------------+------------------------+
+| No. of Children | Max Revenue (EUR)      |
++=================+========================+
+| 1               | 18,400.00              |
++-----------------+------------------------+
+| 2               | 21,930.00              |
++-----------------+------------------------+
+| 3               | 28,270.00              |
++-----------------+------------------------+
+| 4               | 35,330.00              |
++-----------------+------------------------+
+| 5               | 42,390.00              |
++-----------------+------------------------+
+| 6               | 49,450.00              |
++-----------------+------------------------+
+| 7               | 56,510.00              |
++-----------------+------------------------+
+| 8               | 63,570.00              |
++-----------------+------------------------+
+| 9               | 70,630.00              |
++-----------------+------------------------+
+| 10              | 77,690.00              |
++-----------------+------------------------+
+| 11              | 84,750.00              |
++-----------------+------------------------+
+| 12              | 91,810.00              |
++-----------------+------------------------+
+
+### Tax reductions
+
+When there is no justification for fully or partially exempting the exceptional allowance from
+withholding tax, it is still possible to grant a reduction in withholding tax.
+
+To determine eligibility for this reduction, one must check whether the normal annual gross salary
+exceeds a certain higher threshold, which varies according to the number of dependent children [3].
+This threshold is higher than the one used for exemption purposes.
+
+A disabled child counts as two.
+
+The method involves referring to a three-column table:
+
+- **Column 1**: Indicates the number of dependent children (up to a maximum of 5).
+- **Column 2**: Specifies the percentage reduction in withholding tax, based on the number of
+  dependent children listed in Column 1, which must not be exceeded to qualify for the reduction.
+- **Column 3**: Shows the threshold amount that must not be exceeded, corresponding to the number
+  of dependent children listed in Column 1.
+
+Two scenarios may arise:
+
+#. If the threshold amount is exceeded, no reduction will be granted.
+#. If the threshold amount is not exceeded, a reduction will be applied to the withholding
+   tax amount, up to a percentage rate determined in Column 2.
+
+For employees with dependent children, tax reductions apply as follows:
+
++-----------------+------------------+----------------+
+| No. of Children | Reduction (%)    | Max Revenue    |
++=================+==================+================+
+| 1               | 7.5%             | 28,245.00      |
++-----------------+------------------+----------------+
+| 2               | 20.0%            | 28,245.00      |
++-----------------+------------------+----------------+
+| 3               | 35.0%            | 31,070.00      |
++-----------------+------------------+----------------+
+| 4               | 55.0%            | 36,720.00      |
++-----------------+------------------+----------------+
+| 5+              | 75.0%            | 39,550.00      |
++-----------------+------------------+----------------+
+
+### Final tax calculation
+
+The final withholding tax amount is:
+
+.. math::
+   :class: overflow-scroll
+
+   \text{Tax} = \text{Gross Thirteenth Month} \times \text{Applicable Tax Rate} -
+   \text{Reduction (if applicable)}
+
+The resulting tax is deducted from the gross thirteenth-month salary to determine the net amount
+payable to the employee.
+
+The calculation considers work duration, absences, variable revenue, and applicable withholding
+taxes. Odoo automates these calculations to ensure compliance with Belgian labor laws and tax
+regulations.
+
+## How to do it in Odoo
+
+Navigate to :menuselection:`Payroll app --> Payslips --> Batches` and create a new record with valid
+dates (here december 2024).
+
+Then click the :guilabel:`Generate Payslips` button, select the :guilabel:`CP200: Belgian Employee`
+:guilabel:`Salary Structure Type` and the :guilabel:`CP200: Employees 13th Month` :guilabel:`Salary
+Structure`. You can also filter eligible employees by :guilabel:`Department` and / or :guilabel:`Job
+Position`.
+
+.. image:: belgium/end-of-year-bonus-02.png
+   :alt: End of Year Bonus Batch Wizard.
+
+Once validated, a payslip is generated for each employee.
+
+.. image:: belgium/end-of-year-bonus-03.png
+   :alt: End of Year Bonus Payslips.
+
+You can now check the different payslips before validation. Once validated, the PDF files are
+generated and posted on employee portals as for classic payslips.
+
+.. image:: belgium/end-of-year-bonus-04.png
+   :alt: End of Year Bonus PDF.
+
+.. _payroll/l10n_be/holiday_pay_recovery:
+
+# Holiday pay recovery
+
+This document explains how Odoo calculates the recovery of holiday pay (both simple and double) for
+employees in Belgium who have changed employers. When an employee moves from one company to another,
+their previous employer may have already paid their holiday pay for the previous year. This amount
+needs to be recovered by the new employer, and this guide outlines how this is managed in Odoo.
+
+## Understanding holiday pay in Belgium
+
+In Belgium, employees are entitled to annual leave and corresponding holiday pay, which consists of:
+
+- **Simple holiday pay**: Regular salary payments for the days of leave taken.
+- **Double holiday pay**: An additional payment, typically equal to approximately 92% of the gross
+  monthly salary, given when employees take their annual leave.
+
+When an employee changes jobs, their previous employer may have already paid these amounts. To avoid
+double payment, the new employer needs to recover the amounts already paid.
+
+## Recovery of simple holiday pay
+
+The recovery of simple holiday pay in Odoo is based on the following criteria:
+
+#. The recovery applies if the employee has taken leave in the current year and their previous
+   employer already paid the holiday pay.
+#. The calculation considers the number of leave days taken and the hours worked per week.
+#. The recovery process is split into:
+
+   - **Year N**: The current year's holiday pay recovery.
+   - **Year N-1**: The recovery of holiday pay from the previous year.
+
+The system checks:
+
+- If the employee's first contract date with the company was in the previous year.
+- If the employee has a pending holiday pay recovery amount.
+- If the recovery has not already been processed.
+- If the employee has taken annual leave.
+
+If all conditions are met, Odoo calculates the amount to be deducted from the payroll to account
+for the holiday pay already received from the previous employer.
+
+## Recovery of double holiday pay
+
+The recovery of double holiday pay follows these steps:
+
+#. The system verifies the employee's contract and determines their employment duration.
+#. The gross salary is calculated based on the employee's contract.
+#. The number of months worked in the previous year is identified.
+#. A threshold amount is computed as follows:
+
+   .. math::
+      :class: overflow-scroll
+
+      \text{Threshold} = \text{Current monthly salary} \times \text{Months worked in previous year}
+      \times \text{Occupation rate} \times 7.67%
+
+   If the amount on the holiday certificate from the previous employer is lower than this threshold,
+   no limit applies.
+
+#. The system recovers the lower of:
+
+   - The calculated threshold.
+   - The actual amount paid by the previous employer.
+
+If the employee has worked for more than 12 months in the current company, no double holiday pay
+needs to be recovered.
+
+## How to configure in Odoo
+
+In the employee form view, under the :guilabel:`Settings` tab, you can enter the various amounts
+from holiday attests provided by the new employee.
+
+.. image:: belgium/holiday-pay-recovery-01.png
+   :alt: Holiday Pay Recovery Configuration.
+
+For simple holiday pay recovery, you need to enter:
+
+- The :guilabel:`Number of days` for paid leave
+- The :guilabel:`Amount to recover` by the employee
+
+> **note**:
+>    The :guilabel:`Recovered Amount` field displays the amount already recovered.
+
+For double holiday pay recovery, you must enter a **line for each employer's holiday attest**. Each
+line should include:
+
+- The :guilabel:`# Months` (number of months) the employee worked for that employer
+- The :guilabel:`Amount` provided to the employee
+- The :guilabel:`Occupational Rate`
+
+Odoo uses this data to compute a **recovery limit**. If the employee now has a lower salary, the
+full amount cannot be recovered.
+
+> **tip**:
+>    Be careful not to mix holiday attests for the current year (N) and the previous year (N-1).
+
+For simple holiday pay recovery, the system deducts the amount from each legal time-off period
+until:
+
+#. The **total amount** has been fully recovered, or
+#. The **number of time-off days** has been matched (if the employee's current salary is lower than
+   before).
+
+.. image:: belgium/holiday-pay-recovery-02.png
+   :alt: Holiday Pay Recovery Simple Payslip.
+
+Once the **payslip** is validated and paid, the recovered simple holiday pay is reflected in the
+employee form view.
+
+.. image:: belgium/holiday-pay-recovery-03.png
+   :alt: Holiday Pay Recovery Simple Amount.
+
+On the double holiday payslip, click :guilabel:`Compute Double Pay Recovery` to open a wizard that
+helps calculate the recoverable amount.
+
+In the :guilabel:`Double Pay Recovery Computation` wizard, you'll find:
+
+- The relevant holiday attests listed in the :guilabel:`Occupation Lines`
+- The :guilabel:`Double Pay To Recover` amount based on the threshold
+
+This amount is **editable** if manual adjustments are needed.
+
+.. image:: belgium/holiday-pay-recovery-05.png
+   :alt: Holiday Pay Recovery Double Wizard.
+
+Once validated, the double pay recovery is applied to the payslip.
+
+.. image:: belgium/holiday-pay-recovery-06.png
+   :alt: Holiday Pay Recovery Double Amount.
+
+Odoo automates the recovery of both **simple** and **double** holiday pay, ensuring compliance with
+**Belgian labor laws**. By analyzing contract details, employment duration, and past payments, Odoo
+calculates the necessary deductions and prevents duplicate holiday pay payments.
+
+.. _payroll/l10n_be/individual_accounts:
+
+# Individual accounts
+
+## Introduction
+
+The individual account provides workers with a detailed overview of their earnings, deductions
+(such as social security contributions, withholding tax, etc.), and the working days performed, on
+a pay period basis. Additionally, it contains all relevant administrative data related to
+remuneration.
+
+## Required information in the individual account
+
+The individual account must include several mandatory details as determined by Royal Decree.
+
+**Employer identification:**
+
+- Name, address, ONSS number, ONVA number
+- Relevant joint committee (or sub-committee)
+- Name of the holiday fund for workers
+- Insurer for work-related accidents
+- Approved social secretariat
+- Relevant affiliation numbers
+
+**Worker identification:**
+
+- Name, address, date of birth, gender, tax status
+- Type of employment contract, job title, professional qualification
+- Workplace location (or note if working at multiple locations)
+- Start and end date of employment
+- Employee ID number, starting salary
+- Remuneration components and payment periodicity
+
+**Remuneration components:**
+
+- Per pay period (daily, weekly, bi-weekly, or monthly):
+
+  - Number of working days and hours (regular, additional, and overtime)
+  - Days of work interruption and reasons (illness, vacations, public holidays, replacement days,
+    compensatory rest days, etc.)
+  - Fixed or hourly salary, variable remuneration, bonuses, meal vouchers, eco vouchers, holiday
+    pay (including early holiday pay if applicable), severance pay, year-end bonuses (as per
+    sectoral or other collective labor agreements), benefits in kind and their estimated value
+  - Gross amount of all remuneration components
+  - Amounts subject to social and tax deductions
+  - Various social and tax deductions: personal ONSS contributions, withholding tax, special
+    social security contributions
+  - Net amount payable to the worker
+  - Other payments made by the employer, including reimbursement of travel expenses, allowances,
+    and other payments
+
+- Per quarter:
+
+  - Number of actual working days
+  - Days of work interruption by reason
+  - Total remuneration subject to social security contributions
+  - Employee social security contribution amounts
+
+- Per year:
+
+  - Total amounts subject to social security contributions
+  - Employee social security contribution amounts
+  - Taxable remuneration and other amounts
+  - Withholding tax amount
+
+## Responsibility for establishing and updating the individual account
+
+Belgian employers using **Odoo Payroll** can generate the individual accounts of their workers.
+
+However, to ensure accurate record-keeping, employers must:
+
+- Ensure payment of sector-mandated year-end bonuses
+- Ensure that all public holidays, legal vacation days, and compensatory rest days are taken
+  before the end of the year
+- Plan collective vacation and replacement public holidays in advance
+- Pay workers their holiday pay (including early holiday pay if applicable)
+- Distribute due eco vouchers
+- Pay any required travel expenses between home and work
+
+If these obligations are met, the corresponding data will be included in the individual account.
+
+## Storage and retention period of the individual account
+
+The individual account is a social document that must be kept by the employer for a specified
+period after its creation.
+
+Employers may store individual accounts:
+
+- At the ONSS-registered address
+- At a workplace
+- At their home or registered office if located in Belgium; otherwise, at the residence of a
+  designated agent in Belgium
+- At the office of the approved social secretariat, if affiliated
+
+Records must be kept legible and in a format allowing efficient oversight. The retention period is
+**five years** from the end of the annual closing of the account.
+
+## When must workers receive a copy of their individual account?
+
+Each worker must receive a copy of their individual account:
+
+- **During employment:** Before March 1 of the following year
+- **At the end of employment:** Within two months following the end of the quarter in which the
+  contract ended
+- **If additional payments occur after contract termination:** A copy reflecting the additional
+  payment must be provided within two months of the payment
+
+Additionally, employers must issue a **simplified individual account** with certain worker and
+employer details within two months of the worker's employment start date.
+
+Any modifications to mandatory details, such as job function or workplace location, must be
+communicated in writing (e.g., an updated simplified individual account) within one month of the
+effective change date.
+
+## Generate individual accounts in Odoo
+
+Navigate to :menuselection:`Payroll app --> Reporting --> Belgium --> Individual Accounts`.
+
+Then select the reference year and click the :guilabel:`Populate` button. The :file:`.pdf` are
+displayed as soon as they are available and are generated 30 by 30, this could take some time
+according to the number of employees.
+
+On the first page, the :guilabel:`Employer Information` and the :guilabel:`Employee Information` is
+listed.
+
+.. image:: belgium/individual-account-03.png
+   :alt: Individual Account PDF Header.
+
+The next page displays all the employee worked days and payslip lines, month by month, split by
+structure (e.g., End of year bonus and monthly pay).
+
+.. image:: belgium/individual-account-04.png
+   :alt: Individual Account PDF Month by Month.
+
+The next page displays the same information quarter by quarter and summarized for the whole year.
+
+.. image:: belgium/individual-account-05.png
+   :alt: Individual Account PDF Quarter by Quarter.
+
+Once all PDF files are generated, they can be posted to the employee documents portal if the
+**Documents** application is :doc:`installed and properly configured
+<../../../productivity/documents>`.
+
+Select the checkbox of each employee whose documents you want to post, and click the :guilabel:`Post
+PDF` button.
+
+.. _payroll/l10n_be/273_sheets:
+
+# Intellectual property and 273 sheets
+
+## Introduction
+
+The 273S declaration is used for the **Prepayment on Mobile Income (Pr.M)**, which concerns the
+taxation of **Author's Rights** and **Neighboring Rights** (also known as **Revenus Mobilier**).
+These are specific types of income that are subject to particular tax treatment in certain
+jurisdictions.
+
+This document provides users with essential information about how the 273S declaration functions
+within Odoo for reporting income derived from these rights, including applicable tax rates and
+conditions.
+
+## Tax rates and calculation
+
+The net income from Author's Rights and Neighboring Rights is taxable at a specific rate of **15%**.
+However, the effective tax rate can vary based on the application of flat-rate deductions. These
+flat rates reduce the taxable amount, leading to a lower effective tax rate for lower incomes.
+
+Key points of taxation:
+
+- **Effective tax rate**:
+
+  - For incomes below the first flat-rate threshold, the effective tax rate can be as low as
+    **7.5%**.
+  - For incomes reaching the flat-rate ceiling of **37,500 EUR** (indexed annually), the rate can
+    increase to **12%**.
+
+- **Additional taxes**: Income from Author's Rights and Neighboring Rights must be declared in the
+  personal income tax declaration. As a result, municipal surcharges may also apply to the tax due.
+
+The **prepayment** of the tax is handled via a withholding tax on the income. The debtor of the
+income (e.g., the employer or company paying the royalties) must submit the 273S declaration to the
+tax authorities. This withholding tax rate is generally **15%**, but for incomes exceeding the
+indexed ceiling of **37,500 EUR**, the rate increases to **30%**.
+
+## Benefits of Author's Rights in employment contracts
+
+Companies can offer tax-advantageous remuneration to their directors or employees by granting
+**Author's Rights**. These rights are subject to a **15% withholding tax**, but there are flat-rate
+deductions that make this tax treatment very favorable, especially when incomes are lower.
+
+Important considerations:
+
+- **Creative works**: To qualify for Author's Rights protection, the work must be creative,
+  original, and fixed in a tangible form. Simple ideas or concepts are not eligible.
+- **Exploitation requirement**: From January 1, 2023, a new regulation mandates that transferred or
+  licensed protected works must be exploited, meaning they must be used for public communication,
+  execution, representation, or reproduction.
+- **Eligibility for tax benefits**: To benefit from the favorable tax regime, the rights holder
+  must meet specific criteria, such as:
+
+  - Holding an "Artistic Work Certificate."
+  - Licensing or transferring rights to a third party for public communication or reproduction.
+
+- **Income ratio restrictions**: The proportion of income from Author's Rights in relation to
+  regular salary will be capped at **30%**, with **70%** of the total income being subject to
+  regular income tax.
+- **Income cap**: The absolute ceiling for qualifying income under this regime remains
+  **37,500 EUR** (indexed at **70,220 EUR** for the 2024 income year).
+
+If your average income from the last four years exceeds this ceiling, you will no longer be
+eligible for the advantageous tax regime.
+
+- **Ruling Request**: For greater clarity on the scope and remuneration of the transfer of Author's
+  Rights, an advanced agreement with the tax authorities (referred to as a **ruling**) can be
+  requested.
+
+## Tax treatment of Author's Rights income
+
+Since 2008, income from the transfer or licensing of Author's Rights has benefited from a favorable
+tax treatment. Specifically, the income is subject to:
+
+- **15% Withholding Tax** up to an indexed ceiling of **70,220 EUR** (2023 income year).
+- **Flat-Rate Deductions**:
+
+  - **50% flat-rate deduction** applies to the first **18,720 EUR** of income.
+  - **25% flat-rate deduction** applies to the next **18,730 EUR** (from **18,720 EUR to 37,450
+    EUR**).
+
+Example of tax impact:
+
+For example, if a company director receives **10,000 EUR** in Author's Rights income, they will pay
+**750 EUR** in tax (15% of the income after the flat-rate deductions), leaving them with a net
+income of **9,250 EUR**. This results in an effective tax rate of **7.5%** on the Author's Rights
+income.
+
+## Odoo integration for Declaration 273S
+
+Odoo users can efficiently manage the submission of the **273S Declaration** for Author's Rights
+and Neighboring Rights income via the **Odoo Payroll** module. Here's a quick overview of how this
+can be done:
+
+### Set up Author's Rights in Odoo
+
+On the employees form view, make sure the :guilabel:`Intellectual Property` checkbox is enabled, and
+the allocated salary percentage is specified as well.
+
+Once a payslip is generated, the :abbr:`IP (intellectual property)` part is computed based on the
+intellectual property percentage and the gross salary. The tax is computed accordingly based on the
+revenue amount.
+
+.. image:: belgium/273s-07.png
+   :alt: Intellectual Property Payslip 1.
+
+.. image:: belgium/273s-08.png
+   :alt: Intellectual Property Payslip 2.
+
+### Generate the 273S form
+
+Odoo can generate the 273S form automatically based on the income data entered into the system.
+Ensure that all required details, including the amount of income subject to the tax, are accurately
+entered.
+
+Navigate to :menuselection:`Payroll app --> Reporting --> Belgium --> 273S Sheet` to create a
+:guilabel:`New` record.
+
+Select the reference :guilabel:`Year` and :guilabel:`Month`, then click :guilabel:`Export XML file`
+to generate the declaration. Click :guilabel:`Export PDF File` to generate the printed details.
+
+.. image:: belgium/273s-03.png
+   :alt: 273S Wizard File Generation.
+
+On the first PDF section, the company information and the global declaration is listed.
+
+.. image:: belgium/273s-04.png
+   :alt: 273S PDF Company Info.
+
+On the second section, the employees specific information is listed.
+
+.. image:: belgium/273s-05.png
+   :alt: 273S PDF Employee Info.
+
+### File the 273S Declaration
+
+After generating the XML file, the company or the debtor of the income can submit it to the tax
+authorities directly from MyMinfin. Keep track of the filing and payment deadlines to ensure timely
+submission and compliance.
+
+## Conclusion
+
+The **273S Declaration** is an essential tool for companies and individuals benefiting from the
+favorable tax regime on Author's Rights and Neighboring Rights. By leveraging Odoo's tax management
+features, users can ensure compliance while optimizing their tax liabilities.
+
+For further assistance, please consult a tax professional.
+
+.. _payroll/l10n_be/representation_fees:
+
+# Representation fees
+
+## Introduction
+
+Representation fees must be **allocated on the payslip** between **serious and non-serious
+representation costs**. By default, the threshold is set at **€283.73**, but it can be adjusted
+based on what the company can **legally justify**.
+
+The representation fees is configured on the employee's contract form in the :guilabel:`Expense
+Fees` field.
+
+On the payslip, two or one line are displayed in the case the representation fees amount exceeds
+the threshold or not.
+
+## Breakdown of the threshold
+
+Only part of the representation costs are pro-rated because certain costs are **fully covered** by
+the company. These fixed costs include:
+
+.. math::
+   :class: overflow-scroll
+
+   \text{€}283.73\text{ Total} = \begin{cases}
+   + \text{ €148.73 (Tax, since 2021 - coronavirus)} \\
+   + \text{ €30 (Internet)} \\
+   + \text{ €25 (Phone)} \\
+   + \text{ €80 (Car management fees)} \\
+   \end{cases}
+
+The **serious portion** of the representation costs is **not prorated**, while the
+**non-serious portion** is prorated based on working time.
+
+Navigate to :menuselection:`Payroll app --> Configuration --> Salary --> Rule Parameters`, and
+search for the `CP200: Representation Fees Threshold` record. Then, adapt the current value or
+introduce a new one from a given date.
+
+.. image:: belgium/representation-fees-01.png
+   :alt: Representation Fees Threshold.
+
+> **note**:
+>    It is possible to define, based on job position, which jobs are eligible to certain criteria in
+   the :guilabel:`Payroll` tab.
+
+   .. image:: belgium/representation-fees-04.png
+      :alt: Representation Fees Job Position.
+
+## Calculation of representation fees
+
+### Conditions for payment
+
+Representation fees are only granted if:
+
+- The employee **receives a basic salary**, and
+- The employee has **worked at least part of the time**, unless a **salary simulation** is in
+  progress.
+
+If the employee is on **full leave** (without any working days), they are **not eligible** for
+representation fees.
+
+### Determining the work time rate
+
+- The number of **working days per week** is extracted from the employee's contract.
+- If the employee has periods of **incapacity for work** (e.g., illness), the calculation adjusts
+  the **work time rate** accordingly:
+
+  - The total **incapacity hours** are determined.
+  - If the company follows a **biweekly schedule**, the incapacity hours are divided by **two**.
+  - The incapacity **rate** is calculated as:
+
+    .. math::
+       :class: overflow-scroll
+
+       \text{incapacity rate} = 1 - \frac{\text{incapacity hours}}{\text{total weekly hours}}
+
+  - The **final work time rate** is then adjusted by multiplying it with the incapacity rate.
+
+### Applying the threshold and pro-rating rules
+
+- The **default threshold (€283.73)** is applied unless adjusted by the company.
+- If the employee has **worked a full-time schedule**, they receive the **full representation fees**
+  without reduction.
+- If the employee works **part-time** (contractual or due to time credit), only the **non-serious
+  portion** of the fees is prorated.
+
+  - The prorated formula for non-serious expenses is:
+
+    .. math::
+       :class: overflow-scroll
+
+       \text{adjusted amount} = \text{threshold} + (\text{total fees} - \text{threshold}) \times
+       \frac{\text{work time rate}}{100}
+
+- If the employee has **missing workdays**, the final amount is further adjusted:
+
+  - First calculate the **daily reduction**:
+
+    .. math::
+       :class: overflow-scroll
+
+       \text{daily reduction} = \frac{(\text{total amount} - \text{threshold}) \times 3}{13 \times \text{days per week}}
+
+  - Then calculate the **final amount**:
+
+    .. math::
+       :class: overflow-scroll
+
+       \text{final amount} = max(0, \text{total amount} - \text{daily reduction} \times
+       \text{missing days})
+
+### Final calculation
+
+- If the employee meets all conditions, the final representation fees amount is
+  **rounded to two decimal places** for payroll purposes.
+- Employees working a full schedule receive **full reimbursement**, while those working
+  **reduced hours** have the **non-serious portion prorated** accordingly.
+
+## Conclusion
+
+This calculation ensures **fair allocation** of representation fees by distinguishing between
+**fixed serious costs** and **prorated non-serious costs**. The company can adjust the
+**threshold (€283.73 by default)** based on **justifiable business expenses**.
+
+Employees working **full-time** receive their full representation fees, while those working
+**part-time or with absences** only receive a **pro-rated portion** of the non-serious fees.
+
+.. _payroll/l10n_be/sick_time_off:
+
+# Sick time off and relapse
+
+In Belgium, sick leave is managed according to two main regimes:
+
+- **With guaranteed salary**: The employer continues to pay the worker's salary for a specified
+  period.
+- **Without guaranteed salary**: The worker receives benefits from the mutual insurance company
+  after the guaranteed salary period.
+
+## Sick leave with guaranteed salary
+
+The guaranteed salary is a period during which the employer continues to pay the salary of the
+worker who is unable to work.
+
+**Employees**: The employer pays 100% of the salary during the first full month of incapacity.
+After this period, if the incapacity continues, the worker falls under the mutual insurance regime.
+
+## Sick leave without guaranteed salary
+
+After the guaranteed salary period, the ONEM (National Employment Office) or the mutual insurance
+company takes over.
+
+- **Long-term illness**: An incapacity lasting more than 30 days leads to benefits from the mutual
+  insurance company.
+- **Relapse**: If a worker returns to work and then becomes ill again for the same reason within
+  14 days, this may be considered a relapse, and the rules for guaranteed salary may be adjusted.
+
+## Management in Odoo
+
+In Odoo, sick leave is automatically managed if the absences are related to the *Sick Time Off*
+work entry type.
+
+- **Recording time off**: The employee records their absence through the **Time Off** module.
+- **Automation of work entries**: If the request is approved, Odoo automatically generates the
+  corresponding Work Entries.
+- **Impact on payroll**: The guaranteed salary is automatically calculated according to the rules
+  configured based on the worker's status (employee).
+- **Compensation after the guaranteed salary**: Once the guaranteed salary period has expired, Odoo
+  adjusts the Work Entries to reflect the transition to the mutual insurance company.
+
+Thus, Odoo ensures a smooth and compliant management of sick leave according to Belgian regulations.
+
+.. _payroll/l10n_be/social_balance_sheet:
+
+# Social Balance Sheet
+
+## Introduction
+
+The *Social Balance Sheet* was introduced by the law of December 22, 1995, as part of measures for
+the implementation of the multi-year employment plan. Companies required to file annual accounts
+(including some that are not obligated to publish such accounts - see the
+[National Bank of Belgium website ](https://www.nbb.be) for details) must also prepare and submit a
+Social Balance Sheet to the National Bank of Belgium.
+
+The Royal Decree of August 4, 1996, incorporates the Social Balance Sheet into the annual accounts,
+specifically as an annex. This makes it an integral part of a company's financial statements.
+
+## Contents of the Social Balance Sheet
+
+The content of the Social Balance Sheet is determined by the Royal Decree of January 30, 2001,
+implementing the Company Code. The Social Balance Sheet consists of several sections:
+
+- Sections I and II: Information on employed persons and personnel movements during the fiscal year.
+- Section III: Initiatives related to training.
+
+Since the Social Balance Sheet is part of a company's annual accounts, the works council receives
+this information as part of its mission regarding economic and financial information.
+
+Additionally, the works council receives data on employment-related benefits along with annual
+employment-related information (Trillium). These details were fully integrated into the Social
+Balance Sheet until 2008.
+
+## Scope of the Social Balance Sheet
+
+The Social Balance Sheet contains specific data related to workforce composition, staff turnover,
+and training programs. Some organizations not required to publish annual accounts must still file a
+separate Social Balance Sheet. This applies primarily to certain hospitals and private legal
+entities employing at least 20 full-time equivalents (FTEs).
+
+Any company, association, or foundation with at least 20 workers on an annual average (in FTE) must
+complete and submit the Social Balance Sheet.
+
+The Social Balance Sheet is part of:
+
+- "Other documents to be filed under the Company and Associations Code" (for companies);
+- "Explanatory Notes" (for associations and foundations).
+
+## Obligations by entity type
+
+### Companies, associations, and foundations required to publish a Social Balance Sheet
+
+For Belgian companies employing at least one FTE:
+
+- **Standardized model**: This schema includes a "Social Balance Sheet" section, which must be
+  completed.
+- **Specific model**: If the model used does not include a Social Balance Sheet, it must be
+  provided separately.
+
+For Belgian associations and foundations employing at least 20 FTEs:
+
+- **Standard model**: Includes a "Social Balance Sheet" section that must be completed.
+- **Specific model**: A separate Social Balance Sheet must be submitted if the chosen model does
+  not include one.
+
+Associations and foundations with fewer than 20 FTEs may voluntarily complete the Social Balance
+Sheet but are not legally required to do so.
+
+For foreign companies, such as branches of foreign corporations and foreign non-profit organizations
+(ASBL) with activities in Belgium, the Social Balance Sheet applies only to their Belgian
+operations.
+
+The Social Balance Sheet is made publicly available by the Central Balance Sheet Office as part of
+the financial statements submission.
+
+### Entities required to file a separate Social Balance Sheet
+
+Certain organizations that do not need to publish annual accounts must still submit a Social Balance
+Sheet to the Central Balance Sheet Office. This data is used exclusively for statistical purposes
+and is not made publicly available. Submission in these cases is free of charge.
+
+This exception applies to:
+
+- **Hospitals**, unless they are structured as limited liability companies or large ASBLs, which
+  must submit full financial statements, including the integrated Social Balance Sheet.
+- **Private legal entities** that are not required to submit annual accounts but have at least 20
+  employees.
+
+The required model depends on the entity type:
+
+- **Hospitals** must use the full or abridged Social Balance Sheet model based on their size.
+- **Foreign entities** must use the full or abridged Social Balance Sheet model, based on the size
+  of their Belgian establishments.
+- **Private legal entities** with at least 50 employees must use the full model, while those with
+  20-49 employees may use the abridged model.
+
+## Social Balance Sheet models
+
+The latest versions of the Social Balance Sheet models can be found at the following links:
+
+- **Full Model**
+
+  - PDF: [Full Social Balance Sheet PDF ](https://www.nbb.be/doc/ba/models/social%20balance/release_2021_fr_bilan_social_c_20121201.pdf)
+  - Word: [Full Social Balance Sheet Word ](https://www.nbb.be/doc/ba/models/social%20balance/release_2021_fr_bilan_social_c_20121201.docx)
+
+- **Abridged Model**
+
+  - PDF: [Abridged Social Balance Sheet PDF ](https://www.nbb.be/doc/ba/models/social%20balance/release_2021_fr_bilan_social_a_20121201.pdf)
+  - Word: [Abridged Social Balance Sheet Word ](https://www.nbb.be/doc/ba/models/social%20balance/release_2021_fr_bilan_social_a_20121201.docx)
+
+## Assistance in completing the Social Balance Sheet
+
+For guidance on completing the Social Balance Sheet, refer to the following resources:
+
+- **CNC Opinion S100**: [Questions and Answers on the Social Balance Sheet ](https://www.nbb.be/doc/ba/models/social%20balance/avis_cnc_s100.pdf)
+- **CNC Opinion 2009/12**: [Social Balance Sheet and Statutory Workers ](https://www.nbb.be/doc/ba/models/social%20balance/avis_cnc_2009_12.pdf)
+- **Explanatory Note**: [Information on Training Activities ](https://www.nbb.be/doc/ba/models/social%20balance/notice_formations_fr_4%20avril%202008.pdf)
+
+## Submitting a separate Social Balance Sheet
+
+A separate Social Balance Sheet must be submitted online as a PDF via the **Filing** application.
+The model can be selected under :guilabel:`Other Documents`, with options for :guilabel:`Abridged
+Social Balance Sheet` or :guilabel:`Full Social Balance Sheet`.
+
+For further details, visit the National Bank of Belgium's website: [www.nbb.be ](https://www.nbb.be/).
+
+## Generating Social Balance Sheet in Odoo
+
+Navigate to :menuselection:`Payroll app --> Reporting --> Belgium --> Social Balance Sheet` and
+select the reference :guilabel:`Period`.
+
+.. image:: belgium/social-balance-sheet-01.png
+   :alt: Social Balance Sheet Wizard.
+
+Then click :guilabel:`Export to PDF` or :guilabel:`Export to XLSX` to generate the social balance
+sheets containing all the data available in your Odoo database.
+
+The different pieces of information are split by gender, or by working schedule (Part Time, Full
+Time, Full Time equivalent), for the whole period, and month by month, as requested by the National
+Bank of Belgium.
+
+.. image:: belgium/social-balance-sheet-02.png
+   :alt: Social Balance Sheet PDF Header.
+
+.. image:: belgium/social-balance-sheet-03.png
+   :alt: Social Balance Sheet PDF Content.
+
+.. image:: belgium/social-balance-sheet-04.png
+   :alt: Social Balance Sheet XLSX Content.
+
+.. _payroll/l10n_be/social_security_certificate:
+
+# Social Security certificate
+
+The Social Security certificate in Odoo provides a detailed breakdown of all social charges paid by
+the employee or employer, categorized by type (e.g., year-end bonus, private car reimbursement,
+double holiday pay, etc.). This report is particularly useful for audit companies and for verifying
+that the declared amounts align with accounting entries.
+
+## Accessing the Social Security certificate
+
+To generate the Social Security certificate, follow these steps:
+
+#. Navigate to :menuselection:`Payroll app --> Reporting --> Belgium --> Social Security
+   Certificate`.
+#. Select the reference :guilabel:`Period`.
+#. Choose the data :guilabel:`Aggregation Level`:
+
+   - :guilabel:`Whole Company`
+   - :guilabel:`By Department`
+   - :guilabel:`By Employee`
+
+.. image:: belgium/social-security-certificate-01.png
+   :alt: Social Security Certificate Wizard.
+
+## Exporting the report
+
+Once the selections are made, you can export the report in different formats:
+
+- Click :guilabel:`Export to PDF` to generate a printable version of the Social Security
+  certificate.
+- Click :guilabel:`Export to XLSX` to generate an Excel file containing all relevant data.
+
+.. image:: belgium/social-security-certificate-02.png
+   :alt: Social Security Certificate PDF Header.
+
+.. image:: belgium/social-security-certificate-03.png
+   :alt: Social Security Certificate PDF Content.
+
+.. image:: belgium/social-security-certificate-04.png
+   :alt: Social Security Certificate XLSX Content.
+
+This feature ensures full transparency and compliance with social security regulations in Belgium.
+
+.. _payroll/l10n_be/time_off:
+
+# Time off
+
+.. _payroll/l10n_be/legal_time_off:
+
+## Legal time off
+
+This guide provides an overview of the basic rules governing legal holiday entitlements in Belgium
+for employers using Odoo.
+
+### Holiday entitlement calculation
+
+Your holiday entitlement for the current year (N) is determined by the number of months worked in
+Belgium during the previous year (N-1).
+
+**Calculation details:**
+
+- Employees earn **2 days of leave per month** based on a 6-day work week.
+- The entitlement is adjusted for a 5-day work week: :math:`(\text{Total Days} \div 6) \times 5`.
+
+.. example::
+   If an employee worked **7 months** in the previous year (N-1):
+
+   - **6-day work week:** :math:`7 \times 2 = 14 \text{ days}`
+   - **5-day work week:** :math:`14 \div 6 \times 5 = 11.67 \text{ days}`
+
+**Partial Month Calculation:**
+
+- Worked **1st to 10th**: Full month counted.
+- Worked **11th to 19th**: Half month counted.
+- Worked **20th onwards**: Month not counted.
+
+**Rounding Rules:**
+
+- Less than **0.35**: Round to **0**.
+- Between **0.35 - 0.74**: Round to **0.5**.
+- **0.75 and above**: Round to **1**.
+
+For a full-time employee, this typically results in **11.5 days of legal holiday** entitlement.
+
+### Maximum holiday entitlement
+
+Employees are entitled to a maximum of **4 weeks** of holiday based on their working schedule. If an
+employee switches between full-time and part-time work, their entitlement is adjusted accordingly.
+
+**Calculation details:**
+
+- **5-day work week**: :math:`4 \times 5 = 20 \text{ days}`
+- **4-day work week**: :math:`4 \times 4 = 16 \text{ days}`
+- **3-day work week**: :math:`4 \times 3 = 12 \text{ days}`
+
+.. example::
+   If an employee joined **Odoo on January 1, 2024**, and plans to switch to a **3-day work week
+   from April 1, 2024**:
+
+   **Step 1: Calculate holiday entitlement for 2024**
+
+   - The employee worked **9 months in 2023**.
+   - **6-day work week basis**: :math:`9 \times 2 = 18 \text{ days}`
+   - Adjusted for **5-day work week**: :math:`18 \div 6 \times 5 = 15 \text{ days}`
+
+   **Step 2: Verify maximum holiday entitlement**
+
+   - For a **5-day work week**, the maximum entitlement is **20 days**.
+   - Since the employee is entitled to **15 days**, they remain within the limit.
+
+   **Step 3: Adjust entitlement for the new work schedule**
+
+   - From April 1, 2024, the employee moves to a **3-day work week**.
+   - Maximum entitlement for a **3-day work week**: :math:`3 \times 4 = 12 \text{ days}`.
+   - If no leave is taken before April 1, the employee may take up to **12 days** from
+     their 15-day entitlement.
+   - The **remaining 3 days** will be settled at the end of the year.
+
+This ensures compliance with Belgian legal leave regulations and allows employers to manage holiday
+entitlements effectively within Odoo.
+
+### Legal time off allocation
+
+This is possible to generate the legal time off for all your employees at the beginning of a new
+year using the wizard in :menuselection:`Payroll app --> Reporting --> Belgium --> Paid Time Off
+Allocation`.
+
+Based on your employees occupation over last year, the number of available time off is pre-computed
+for each employee.
+
+.. image:: belgium/paid-time-off-allocation-01.png
+   :alt: Paid Time Off Allocation Wizard.
+
+Once validated, a draft allocation is generated for each single employee, waiting a manual
+confirmation that can be done in batch.
+
+.. image:: belgium/paid-time-off-allocation-02.png
+   :alt: Paid Time Off Allocations.
+
+.. _payroll/l10n_be/european_time_off:
+
+## European time off
+
+### How does it work?
+
+If you were not subject to Belgian ONSS contributions before joining our company and do not have
+entitlement to legal holidays, or if your entitlement is incomplete, you can apply for European
+leave.
+
+To qualify for European leave in a given year, you must work for at least 3 months during that year,
+whether with us or another employer. Once you have met this requirement, you will earn 5 days of
+European leave. Subsequently, you will accumulate additional days of vacation each month as follows:
+
+- After 3 months: 5 days
+- After 4 months: 7 days
+- After 5 months: 9 days
+- After 6 months: 10 days
+- After 7 months: 12 days
+- After 8 months: 14 days
+- After 9 months: 15 days
+- After 10 months: 17 days
+- After 11 months: 19 days
+
+> **important**:
+>    The total of legal leave and European leave cannot exceed 20 days per year. You must use all your
+   legal holidays before taking European leave.
+
+   European leave entitlement expires on December 31st of the year it is earned and cannot be
+   carried over to the following year. To qualify for European leave in a new year, you must
+   complete another 3 months of work.
+
+### How are these days paid?
+
+European leaves are paid holidays taken in advance of your "Double Holiday Pay" (the June extra pay)
+for the following year. Essentially, the more European leave days you take in a given year, the less
+you will receive as June extra pay in the following year.
+
+.. _payroll/l10n_be/working_schedule_change:
+
+# Working schedule change
+
+This guide explains how to modify an employee's working time schedule in the Belgian payroll module
+of Odoo. Changing an employee's working hours affects their wage calculation, time-off allocation,
+and contract terms.
+
+## Steps to change an employee's working schedule
+
+#. Navigate to the employee's contract (:menuselection:`Payroll app --> Contracts`), and select the
+   contract of the employee whose working schedule you want to modify.
+#. Click on :icon:`fa-cog` :guilabel:`(Action)` and select :guilabel:`Working Schedule Change`. The
+   wizard displays the current contract details and allows you to set new working time parameters.
+#. Set the new working schedule:
+
+   - Choose the new :guilabel:`Working Schedule` from the available resource calendars.
+   - Define the :guilabel:`Start Date` for the change (mandatory).
+   - If applicable, specify an :guilabel:`End Date`.
+   - If the :guilabel:`Part Time` checkbox is selected, any difference between the reference
+     calendar and the employee's new calendar will be covered using the *Absence Work Entry Type*.
+     This ensures that the employee's monthly salary remains the same, regardless of the number of
+     absence days in a given month. This setup is required for configuring *Time Credit*, *Parental
+     Leave*, or *Medical Half-Time* correctly.
+
+#. Adjust the employee's wage:
+
+   - The wizard automatically computes the full-time equivalent wage based on the new working
+     schedule.
+   - You can review and modify the new wage if necessary.
+
+#. Manage time off allocation:
+
+   - Select the relevant :guilabel:`Time Off Type`.
+   - Odoo automatically adjusts the employee's time-off entitlement based on the new working
+     schedule using the following formula:
+
+     .. math::
+        :class: overflow-scroll
+
+        \text{New Time Off Allocation} = \max(\min(\text{ Computed Allocation},
+        \text{ Max Allocation}) + \text{ Leaves Taken}, \text{ Leaves Taken})
+
+     - **Computed Allocation** is the expected leave allocation based on the new schedule.
+     - **Max Allocation** is the maximum number of days allowed under the new working time.
+     - **Leaves Taken** ensures the employee does not receive fewer days than already used.
+
+#. Decide on a follow-up contract
+
+   - If the working time change is temporary, you can enable :guilabel:`Post Change Contract
+     Creation` to automatically create a contract that resumes the previous working schedule after
+     the specified end date.
+
+#. Validate the changes
+
+   - Click :guilabel:`Validate` to apply the new working schedule.
+   - If the new schedule is the same as the current one, an error will be displayed.
+   - The system will create a new contract with the updated working time and wage.
+   - If a previous contract existed, it will be closed with an end date before the new contract
+     begins.
+
+## Result
+
+- The employee's new working schedule is recorded.
+- Wage and time-off entitlements are adjusted accordingly.
+- A follow-up contract is created if applicable.
+
+.. image:: belgium/working-schedule-change-03.png
+   :alt: Working Schedule Change New Contracts.
+
+.. _payroll/l10n_be/work_entries_exports:
+
+# Work entries exports
+
+## What are work entries?
+
+In the context of payroll, *work entries* typically refer to records or documentation related to an
+employee's work hours and earnings for a specific pay period. These entries are crucial for
+accurately calculating and processing employee compensation.
+
+Work entries in the context of payroll are essential for both employees and employers. They provide
+a transparent and accurate record of an employee's compensation and deductions, ensuring that
+employees are paid correctly and that tax and legal requirements are met. Payroll software and
+systems are commonly used to manage and automate these work entries, making the payroll process more
+efficient and accurate.
+
+## Main concepts
+
+### General
+
+In Odoo, work entries mainly refer to *time entries* (attendance tracking), these are work entries
+that consist of time records, which include the number of hours worked by an employee during a
+given pay period. These entries may specify regular working hours, overtime hours, and any other
+relevant time-related information, such as breaks, paid time off, unpaid time off, parental leave,
+credit-time, etc.
+
+Work entries serve a dual role in payroll management. First, they enable organizations to
+independently compute employee payslips. Second, they facilitate the transmission of pertinent data
+to external payroll service providers, who then use this information to calculate and generate the
+payslips.
+
+### Work entries
+
+- They have a Name: used to identify the type of entry (e.g., Attendance, Paid Time Off, etc.).
+- They have a Payroll Code: used in Odoo's salary rules computations
+- They have an External Code: used to provide the correct Work Entry code to an external payroll
+  service provider.
+- They are generated based on the configuration of the contract and the time off types
+- They have a duration, a start and end date, a state and are always linked to an employee.
+
+### Work entry types
+
+- They are the main source of configuration for your work entries. Thanks to your different types
+  of work entries, you'll be able to differentiate the time records of your employees.
+- They have a name.
+- They contain a code, external code, payroll code and a color for visual tracking.
+- They allow other types of configurations such as how they are displayed in payslips, decide
+  whether this type of work entry should be considered as paid or unpaid (eg. unpaid leave), decide
+  whether this type of work entry has a link with time off, is valid for some advantages or how it
+  should be reflected in your reporting.
+
+### Time off types
+
+As mentioned above, since work entry types can be linked to a time off type, you are also able to
+define the work entry type for each time-off type. On the time off type you have a many2one
+relation with the work entry type.
+
+## Steps to generate the work entries of your staff
+
+#. Create all the employees
+#. Create a contract and set its status to :guilabel:`Running` for each employee.
+
+   In the contract, choose the :guilabel:`Work Entry Source`. It tells the system how work entries
+   for an employee should be generated. It can be based on:
+
+   - :guilabel:`Working Schedule`: Odoo uses the predefined working hours and days set in the
+     employee's working schedule to generate work entries. This is useful for regular, predictable
+     shifts.
+   - :guilabel:`Attendances`: Work entries are generated from the employee's attendance records
+     (i.e., when they check-in and check-out).
+   - :guilabel:`Planning`: Work entries are created based on the validated shifts or slots allocated
+     to the employee in the **Planning** app (often used for scheduling roles like retail shifts,
+     restaurants, etc.).
+
+#. Generate the work entries each month
+
+   Odoo automatically creates the work entries in the **Payroll** app based on the work entry source
+   of the contract and the different time-offs taken. You can edit the work entries manually. You
+   can always decide to regenerate work entries manually but be careful if you already made some
+   manual changes, Odoo will regenerate the work entries based on what it knows (e.g., your working
+   schedule and time off).
+#. Managing conflicts
+
+   Conflicts are pointing to entries that can't be validated without your intervention. This means
+   you'll have to qualify the entry and decide which is the correct entry to be defined for the time
+   period if you want to be able to generate the payslip or validate the entries. Conflicts arise
+   when there are overlapping entries or when Odoo detects that there is a time off request still
+   pending for validation. For instance, if an employee is marked as attending work and at the same
+   time there's a paid leave request to be validated for the same period, that's a conflict.
+
+   Conflicts can be managed by filtering on the conflicting entries and resolving the discrepancy.
+   Since **Odoo 16.4**, Odoo filters by default on conflicting entries. For prior versions, you can
+   still filter manually on conflicting entries or use the conflicting menu item.
+#. Once the conflict is resolved you can either proceed to generate the payslips for your employees
+   or export your work entries to the right entity.
+
+## Export work entries
+
+> **tip**:
+>    This section is about exporting work entries to SD Worx, but the configuration and behavior is
+   similar for other exports to Partena, Group S and UCM.
+
+### Introduction
+
+This sheet is here to help you learn how Odoo's **SD Worx** (`l10n_be_hr_payroll_sd_worx`) module
+simplifies payroll by enabling easy export of work entries. This guide provides quick steps to
+generate :file:`.txt` files for direct import into SD Worx calendars, saving time and ensuring
+accuracy.
+
+First and foremost, it's important to understand there is no direct integration between Odoo and
+SD Worx. There is no automatic exchange of information, either way. Odoo does not communicate
+directly with SD Worx, and the reverse is also true.
+
+### How does it work?
+
+In reality, Odoo provides a standardized export in .txt format for employees' work entries,
+allowing the generation of a file that conforms to a specific format for inputting these entries
+into the SD Worx software.
+
+### What does it mean in terms of data management?
+
+Since there is no direct integration between both systems, it implies that certain data will need
+to be manually entered into both systems. For instance, when you create a new employee in Odoo,
+you'll also need to manually create the employee in SD Worx (and vice versa). This manual data
+entry requirement extends to various aspects such as contracts, work schedules, salary details,
+and personal information about employees.
+
+Essentially, all the information necessary for SD Worx to calculate salaries and generate payslips
+must be manually inputted into both systems.
+
+### What's the advantage of exporting to SD worx?
+
+Odoo is an integrated software that can comprehensively handle all variable payroll elements,
+including employee personal information, contract details, various time-off types, and other work
+entry categories. Through Odoo's integration capabilities, you can access all this crucial data in
+one centralized location, making it easily accessible for your HR team and employees.
+
+This integration not only ensures data accuracy but also maintains consistency, reducing the
+likelihood of errors when transmitting work entry information to your external payroll provider.
+With the module in place, a single click generates a :file:`.txt` file that's ready for direct
+import into SD Worx, streamlining the entire data transmission process.
+
+### Steps to set up the SD Worx module
+
+> **important**:
+>    You must be logged into a Belgian company for the following steps to work.
+
+#. :ref:`install <general/install>` the **Belgium - Payroll - Export to SD Worx**
+   (`l10n_be_hr_payroll_sd_worx`) module.
+#. Go to :menuselection:`Payroll app --> Configuration --> Settings` to fill in the :guilabel:`SD
+   Worx code` field. This is the company's SD Worx code, you get it directly from the SD worx
+   software. When you create a company, it has a unique identifier which you need to set in the
+   field.
+#. For each employee, under the :guilabel:`Settings` tab, fill in the :guilabel:`SDWorx code` field.
+#. For work entry types, under the :guilabel:`Settings` tab, fill in the :guilabel:`SDWorx code`
+   field as well.
+
+You can now export your work entries in the SD Worx :file:`.txt` format by opening the wizard under
+:menuselection:`Payroll app --> Reporting --> Belgium --> Export Work Entries to SDWorx`.
+
+The file contains a series of lines such as the following line of text:
+`1111110000024K2023042370100360`
+
+Each line represents a work entry, and the structure is outlined below:
+
+- `111111` -> Company SD Worx code
+- `0000024` -> Employee SD Worx code
+- `K` -> Delimiter
+- `20230423` -> Date
+- `7010` -> SD Worx work entry code
+- `0360` -> Duration (edited)
+
+Once the :file:`.txt` file is exported, it can be directly imported in this format into the SD Worx
+software. Doing so updates the calendars of each collaborator.
+
+.. _payroll/l10n_be/274xx_sheets:
+
+# 274.XX sheets
+
+This section provides an overview of Declaration 274, its components, and how it is handled within
+Odoo.
+
+## Declaration 274.10
+
+Withholding tax is an advance payment on professional income tax. It is calculated based on
+guidelines established by the tax administration. While reducing withholding tax is generally not
+allowed, employees may request to pay more in order to better match their final tax liability.
+
+Withholding tax must be deducted from both employees' and company directors' income. If the
+withholding tax is insufficient, advance tax payments must be made to avoid additional tax
+penalties.
+
+In practice, some employees do not inform their employer of personal changes (e.g., having a child),
+which can affect tax calculations.
+
+Withholding tax must be declared and paid either quarterly or monthly using form 274. These
+declarations must be submitted via the FINPROF application by the 15th of the month following the
+reporting period.
+
+Taxable income and corresponding withholding tax must be recorded in fiscal remuneration forms
+281.x and summary statements 325x. Employers failing to report these correctly may be subject to a
+309% penalty on undisclosed amounts.
+
+The tax administration compares the declared amounts in form 274 with the amounts reported in the
+fiscal forms. If withholding tax payments are insufficient, the company may be charged the
+difference. If a 274 form is submitted without corresponding tax payment, additional tax penalties
+will apply.
+
+It is crucial to adhere to all administrative guidelines to avoid unexpected tax charges.
+
+## Declarations 274.32, 274.33, 274.34
+
+### Withholding tax exemptions for research employees
+
+Companies employing scientific researchers may qualify for withholding tax reductions under
+specific conditions:
+
+- **Form 281.32** applies to civil engineers and PhD holders.
+- **Form 281.33** applies to employees holding a master's degree.
+- **Form 281.34** applies to employees holding a bachelor's degree.
+
+Employers engaged in scientific research may be eligible for an exemption from withholding tax
+payments. To qualify, they must register their R&D projects with Belspo. From August 1, 2023, this
+registration must occur before the project begins.
+
+### Tax exemption details
+
+This tax incentive allows companies to retain 80% of the withholding tax deducted from researchers'
+salaries. However, the exemption rate differs for researchers based on their qualifications:
+
+- PhD and master's degree holders: Full 80% exemption.
+- Bachelor's degree holders: 50% of the full exemption amount.
+- For non-SME companies, this limit is further reduced to 25%.
+
+The exemption applies only to the portion of working time dedicated to scientific research, covering
+fundamental research, industrial research, or experimental development.
+
+This exemption does not affect the net salary of employees.
+
+### Capping rules
+
+The total exemption granted to researchers with a bachelor's degree is limited to 25% of the
+exemption granted to PhD and master's degree holders. For small companies (as defined in Article 15
+§§ 1-6 of the Companies Code), this limit is doubled. These rules have remained unchanged since
+January 1, 2020.
+
+## How it works in Odoo
+
+Odoo automates the calculation and declaration of withholding tax exemptions using predefined
+payroll structures. Below is an explanation of how the system processes these exemptions.
+
+Navigate to :menuselection:`Payroll app --> Reporting --> 274.XX Sheets` to create a
+new declaration.
+
+Select the reference :guilabel:`Year` and :guilabel:`Month`, and the different amounts are computed
+accordingly.
+
+#. **Payroll calculation**
+
+   - Odoo calculates gross salary and total withholding tax.
+   - It accounts for specific payroll components, including December double bonuses.
+
+#. **Filtering eligible payslips**
+
+   - Payslips linked to research-related contracts are considered.
+   - Employees are categorized based on their qualifications (PhD, master's, or bachelor's degrees).
+
+#. **Exemption calculation**
+
+   - The withholding tax exemption is calculated at 80% of the withheld amount.
+   - Exemptions for bachelor's degree holders are capped according to regulations.
+
+#. **Final adjustments**
+
+   - The system ensures compliance with legal capping rules.
+   - If necessary, adjustments are made based on the total exemption granted.
+
+Click on :guilabel:`Export XML file` to generate the file to post on FINPROF portal and the
+structured communication to link to your payment.
+
+.. image:: belgium/274xx-03.png
+   :alt: 274.XX XML file.
+
+Click on :guilabel:`Create 274.XX Sheets` to generate the :file:`.pdf` files of those declarations.
+
+> **note**:
+>    In order to for the exemption to work properly, the *Certificate Level* should be correctly
+   configured on the employee's form.
+
+   The *Time Percentage R&D* rate should be specified on the employee's contract form as well.
+
+If the accounting application is installed and running properly, you can also post directly the
+different amounts in your accounting entries with the :guilabel:`Post Journal Entries` button.
+
+> **note**:
+>    If the *Post Journal Entries* is not present on the wizard, you need to configure the journal and
+   the different accounts for each amount type from :menuselection:`Payroll app --> Configuration
+   --> Settings`.
+
+   In the :guilabel:`Belgian Localization` section, complete each of the :guilabel:`Witholding
+   Taxes Exemption` journal entry accounts.
+
+Employers using Odoo can efficiently manage and report withholding tax exemptions, ensuring
+compliance with regulatory requirements.
+
+For further details, consult the Odoo finance documentation or your tax adviser.
+
+.. _payroll/l10n_be/28110_declaration:
+
+# 281.10 Declaration
+
+## Introduction
+
+The Belgian fiscal declaration 281.10 is an annual statement that employers must submit to the tax
+authorities, detailing the salaries and benefits provided to each employee. This declaration ensures
+accurate tax calculations and compliance with Belgian tax regulations.
+
+## Generating the declaration in Odoo
+
+Odoo provides a streamlined process for generating the 281.10 declaration, offering both a
+comprehensive XML file for electronic submission and individual PDF files for record-keeping.
+
+### Global XML declaration
+
+To generate the global XML file in Odoo, navigate to :menuselection:`Payroll app --> Reporting -->
+281.10 Sheet`.
+
+Then, create a new record by selecting the reference :guilabel:`Year`.
+
+> **important**:
+>    The :guilabel:`Sending Type` and :guilabel:`Treatment Type` options are currently experimental
+   and should be kept at their default values to ensure a valid original declaration.
+
+Click the :guilabel:`Populate` button to generate the eligible employees, then click the
+:guilabel:`Create XML` button. A green indicator will appear to confirm successful file generation.
+
+### Individual PDF declaration
+
+To generate individual PDF files for each employee, click the :guilabel:`Populate` button. A line is
+generated for each employee who received a payslip during the reference year.
+
+> **note**:
+>    The PDF files are generated automatically in batches of 30, so the process may take some time to
+   complete.
+
+Once all PDF files are generated, they can be posted to the employee documents portal if the
+**Documents** application is :doc:`installed and properly configured
+<../../../productivity/documents>`.
+
+Select the employees whose documents you want to post, then click the :guilabel:`Post PDF` button.
+
+Once posted, employees can access the PDF from their documents portal via the :icon:`fa-file-text`
+:guilabel:`Documents` smart button on their profile.
+
+## Submitting the XML declaration
+
+After generating the XML file, it must be submitted to the Belgian tax authorities. Ensure you are
+familiar with the [official submission process
+](https://finances.belgium.be/fr/E-services/Belcotaxonweb/documentation-technique).
+
+The XML files containing the fiscal data to be sent via the Belcotax-on-web (BOW) application must
+be converted to the .bow format.
+
+This conversion requires the use of a validation module available under the *Technical
+Documentation* section.
+
+The validation module has two prerequisites:
+
+- Java 8 must be installed.
+- The certificate authority that signed the validation module must be recognized.
+
+.. _payroll/l10n_be/28145_declaration:
+
+# 281.45 Declaration
+
+## Introduction
+
+The Belgian fiscal declaration 281.45 is an annual statement that entities must submit to the tax
+authorities, detailing the amounts of author's rights and neighboring rights paid to beneficiaries.
+This declaration ensures accurate tax reporting and compliance with Belgian tax regulations.
+
+## Generating the declaration in Odoo
+
+Odoo provides a streamlined process for generating the 281.45 declaration, offering both a
+comprehensive XML file for electronic submission and individual PDF files for record-keeping.
+
+### Global XML declaration
+
+To generate the global XML file in Odoo, navigate to :menuselection:`Payroll app --> Reporting -->
+281.45 Sheet`.
+
+Then, create a new record by selecting the reference :guilabel:`Year`.
+
+> **important**:
+>    The :guilabel:`Sending Type` and :guilabel:`Treatment Type` options are currently experimental
+   and should be kept at their default values to ensure a valid original declaration.
+
+Click the :guilabel:`Populate` button to generate the eligible employees, then click the
+:guilabel:`Create XML` button. A green indicator will appear to confirm successful file generation.
+
+### Individual PDF declaration
+
+To generate individual PDF files for each employee, click the :guilabel:`Populate` button. A line
+is generated for each employee who received a payslip during the reference year.
+
+> **note**:
+>    The PDF files are generated automatically in batches of 30, so the process may take some time to
+   complete.
+
+Once all PDF files are generated, they can be posted to the employee documents portal if the
+**Documents** application is :doc:`installed and properly configured
+<../../../productivity/documents>`.
+
+Select the employees whose documents you want to post, then click the :guilabel:`Post PDF` button.
+
+Once posted, employees can access the PDF from their documents portal via the :icon:`fa-file-text`
+:guilabel:`Documents` smart button on their profile.
+
+## Submitting the XML declaration
+
+After generating the XML file, it must be submitted to the Belgian tax authorities. Ensure you are
+familiar with the [official submission process
+](https://finances.belgium.be/fr/E-services/Belcotaxonweb/documentation-technique).
+
+The XML files containing the fiscal data to be sent via the Belcotax-on-web (BOW) application must
+be converted to the :file:`.bow` format.
+
+This conversion requires the use of a validation module available under the *Technical
+Documentation* section.
+
+The validation module has two prerequisites:
+
+- Java 8 must be installed.
+- The certificate authority that signed the validation module must be recognized.