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HR News
June 2025
Apprenticeship contracts
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Mandatory employer contribution (degrees ≥ Bachelor +3): flat rate of EUR 750.
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Distance learning programs (≥ 80%): 20% reduction in OPCO funding.
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Reduced hiring incentive: EUR 5,000 (or EUR 6,000 for workers with disabilities).
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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
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New rules effective from February 1, 2025.
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Electric vehicles: 70% allowance (up to EUR 4,582) if eco-score criteria are met.
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Exemption extended for charging stations until 2027.