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When the workplace of the worker is not fixed, he may be entitled to a mobility allowance. Some sectors provide one. This allowance is not subject to NSSO contributions if several conditions are met, one of those being the maximum amount of this allowance. This amount will be significantly increased as from 1st July 2024
In order not to be considered as remuneration and not to be subject to NSSO contributions, the mobility allowance shall:
The new amount also applies at tax exemption level.
Source: Royal Decree of 18 May 2024 amending article 19, §2, 4°, c) of the Royal Decree of 28 November 1969 implementing the law of 27 June 1969 revising the Decree-Law of 28 December 1944 on social security for workers, Belgian Official Gazette of 28/05/2024
Circular 2024/C/49 on the tax treatment of mobility allowances
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