This system, which applies in fundamental and secondary, ordinary and specialized education, grants More organizational flexibility with organizing powers.
In addition, but what for?
According to the General Administration of Education (AGE), additional periods can only be granted for class services, therefore to give lessons.
The reasons to grant these “sup hours” are framed by the decree. They are granted either to avoid splitting a block of courses in secondary education, at the start of the school year, and within the limit of 2 periods. Either in the event of a shortage, which must be your case, as a math teacher.
In the event of a shortage, additional periods are limited to a maximum of 4 periods, due to the lack of candidate with the required title or a title of an immediately lower level. “”As a derogatory, this ceiling can be increased at 6 periods, in the event of a shortage, and if this avoids the fractionation of a course block“, Specifies the age.
These periods made beyond full time are remunerated as temporary periods. They can be granted to all teachers, whatever their status, but only to the personnel named or priority in the fundamental.
Are we caught up in taxes?
“The General Administration of Education, acting as a regulatory and subsidizing power, applies the tax instructions of the SPF Finances in the deductions of professional withdrawal operated on the remuneration of the members of teaching staff“, Answers the age.
Consulted on the tax question, the SPF Finances says, for its part: “Income tax is in particular calculated according to the personal situation-taxation as isolated (e) or in common-and family charges of the taxpayer. Since no specific regime is provided for remuneration for overtime provided in education, these will be treated as ordinary remuneration and will be taxable at the progressive rate.”
What about Flexi-Job? “The remuneration paid or allocated to an unresolved worker in execution of a flexi-joob employment contract are exempt up to a ceiling of 12,000 euros per taxable period provided that these remuneration was actually subject to the special social security contributions of salaried workers. The part exceeding the ceiling is considered to be taxable remuneration.”
The SPF Finance recalls that a bill, under discussion at the House of Representatives, plans to increase the aforementioned ceiling by 12,000 euros to 18,000 euros for the 2025 income year and to index this amount annually for the following years.
