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July 7, 2026

The wage guarantee scheme: continued payment of wages in the event of the employer’s bankruptcy

The Unemployment Insurance Act includes a scheme that entitles employees to payment in the event of payment problems on the part of the employer. The regulation is also called the wage guarantee regulation. It also regulates which benefits an employee can claim in case of bankruptcy of the employer. In this article I will discuss the main provisions of the wage guarantee scheme that apply in the event of bankruptcy and I will go into a recent judgment of the Supreme Court on this subject.

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The penalty clause: where and when?

A penalty clause is a clause in a contract which states that a party must pay a penalty if it fails to fulfil a contractual obligation. Penalty clauses come in all shapes and sizes and can often be recognised simply by the word 'penalty'.

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Request for debt restructuring and Corona: the tax collector thinks along

Until further notice, the Tax Authorities will approach requests for restructuring of tax debts with a flexible attitude. This applies in particular to requests from entrepreneurs whose businesses are fundamentally sound and who have been affected by the Corona crisis. For these entrepreneurs, the generous corona deferral policy may prove to be of no avail.

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Bonus employees: how to create a good bonus scheme as an employer?

The bonus is a nice incentive for employees that you can use as an employer. But you have to be careful. The bonus scheme can be risky if it is not put down on paper correctly. As an employer, you then face the question: is the employee entitled to the bonus and how high is it? Obviously, you do not want to have that discussion with your employees. In this article, we discuss how you, as an employer, can draw up a good bonus scheme.

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