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HR News

June 2025

Apprenticeship contracts

  • Mandatory employer contribution (degrees ≥ Bachelor +3): flat rate of EUR 750.

  • Distance learning programs (≥ 80%): 20% reduction in OPCO funding.

  • Reduced hiring incentive: EUR 5,000 (or EUR 6,000 for workers with disabilities).

  • Mandatory submission of the contract to the OPCO within 6 months.

Value sharing

  • ≥ 50 employees: mandatory negotiation in case of exceptional profit.
  • From 11 to < 50 employees: obligation applies if profit ≥ 1% of revenue for 3 consecutive years.
  • Schemes: profit-sharing, participation, value-sharing bonus (PPV), employee savings plans.

Benefit in kind – vehicle

  • New rules effective from February 1, 2025.

  • Electric vehicles: 70% allowance (up to EUR 4,582) if eco-score criteria are met.

  • Exemption extended for charging stations until 2027.

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