Audit and optimization of tax exemptions

Audit and optimization of partial exemptions from payment of withholding tax

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HR performance audit and optimisation of tax exemptions

Among the various tools designed to ease the burden of labour costs, partial or total exemptions from payment of withholding tax may be generally well known, but they are not necessarily applied to their full potential.


  • Four major categories of exemptions from payment of the withholding tax currently support the activity of companies:
  • Under conditions of eligibility the employer may deduct up to the following amounts of tax exemption.
Type of occupation % de la dispense vs total des rémunérations imposables 
o   Teamwork 22,80%
o   Night work 22,80%
o   Continuous work (24/7) 25,00%
o   Team and night work for the real estate sector 6% in 2019
18% calculated from 01/01/2020
o   Overtime Between 32,19% and 41,25%
o   Investment in a support zone See dedicated page
o   Research personnel See dedicated page
  • Retroactivity: by application with FPS Finances it is often possible to claim retroactively up to 5 years of overpayments from the tax authorities.

Conditions of application :

Besides the fundamentals, our experts also take account of recent developments:

  • Extension of the exemption for team work and night work in the real estate sector (press release in French or Dutch)
  • Extension of night work to e-business activities
  • Break with the individual approach

Your challenges

  • Securing the application of these exemptions
    The application of exemptions requires a strict respect of the conditions of eligibility (timetables, third-time standard, …) to avoid any risk of a tax audit.
  • Valorising the bases of deduction
    Conversely it is possible that not all attributions of exemption have been activated or that workers are eligible but not activated. Our consultants identify lines of action that have not been taken, submit them for your consideration and implement them with your approval.

The added value of Ayming

  • In-depth analysis of the structure of your payroll
    Beyond a simple search for possible errors, our experts examine the structural elements of your payroll, including the exemptions, and subject them to a genuine stress test, to bring to your attention any possible risks, and identify any possible overpayments and/or future economies.
  • Establishing a clear reference framework
    We challenge the existing practices and recognize exemptions already activated. While auditing them, our experts also put together a referential allowing identification of the value-added of our service based on our remuneration. No surprise.
  • Administrative management
    The impact on your Payroll team is minimum if it so wishes. Our experts attend to the drawing up and introduction of any claims, corrections and instructions to forward to your Social Secretariat.
  • Assistance in case of tax audit on the scope optimized by Ayming
    Beyond producing a technical report handed over at the end of the assignment, our consultants help you to justify the lines of action taken to obtain economies during all stages of the audit. The integration in the payroll of our recommendations is documented and can therefore be justified in case of tax audit.
  • Follow-up of repayment of economies generated through our claims, transferred direct to the company bank account.