Social Risks, Labor Law, and Pensions Review

A comprehensive set of vocabulary-style flashcards based on lecture notes regarding Belgian social security, employment contracts, labor regulations, and the pension system.

Sociale risico's (Social risks)

Events that entitle an employee to a social security benefit, such as industrial accidents, unemployment, maternity leave, and illness.

ASR (Aangifte van Sociaal Risico)

An electronic declaration of social risk sent by the employer to social security when an employee faces a social risk.

Dmfa (Déclaration Multifonctionnelle)

A multifunctional declaration used by employers to report wage and working time data to the government for multiple social security purposes.

Exploitatiezetel (Exploitation seat)

The factor that determines which language legislation is applicable to an employer.

Dutch-speaking provinces in Belgium

Antwerpen, Vlaams-Brabant, Limburg, Oost-Vlaanderen, and West-Vlaanderen.

Dimona

An electronic declaration on socialsecurity.be that identifies the employer and employee, and registers the characteristics and details of a work period.

Arbeidsovereenkomst (AO)

A contract where an employee performs work under the authority (gezag) of an employer in exchange for a wage (loon).

Wederkerige overeenkomst (Reciprocal agreement)

A term describing an employment contract because both parties have rights and obligations, such as providing work and paying wages versus performing work and following instructions.

Collectieve arbeidsovereenkomst (CAO)

An agreement between employers' organizations and trade unions (vakbonden) regarding working conditions for a group, sector, or company.

Arbeidsreglement (Work rules)

A document containing rules and practical arrangements that apply to one employer and all employees of that specific enterprise.

Studentenovereenkomst

A specific type of employment contract intended for job students.

Uitzendarbeid

Employment where the worker is employed through an interim agency.

2026 Sick Note Rule

Effective January $2026$, employees may be absent for one day without a certificate a maximum of $3$ times per calendar year.

Tijdskrediet

A system for temporary reduction or cessation of work specifically for employees in the private sector.

Loopbaanonderbreking

A system for temporary reduction or cessation of work primarily for employees in the public sector.

Ontslag om dringende reden (Dismissal for urgent reason)

Immediate termination without notice or compensation due to a serious fault, such as theft or physical abuse, that makes cooperation impossible.

Schorsing (Suspension)

A temporary interruption of the employment contract (e.g., due to illness, pregnancy, or economic unemployment) while the contract remains in existence.

First Pillar (Eerste pijler)

The statutory pension (wettelijk pensioen) paid by the government, based on wages, years worked, status, and family situation.

Second Pillar (Tweede pijler)

A supplementary pension built through the employer via group insurance or a pension fund.

Third Pillar (Derde pijler)

Individual pension savings (pensioensparen) or long-term savings that offer a tax benefit.

Fourth Pillar (Vierde pijler)

Free savings without tax advantages, such as savings accounts, investments, or real estate.

Rustpensioen (Retirement pension)

A benefit received upon reaching the statutory pension age, which is $66$ in $2026$ and will be $67$ in $2030$.

Overlevingspensioen (Survivor's pension)

A pension for a surviving spouse that amounts to $80\%$ of the retirement pension, provided they were married for at least $1$ year.