A preview of 2024: what to expect as an employer?

2024 promises a wave of changes in the world of work. From the expansion of flexi jobs to new rules regarding carrying over leave days, it will be an exciting year full of changes and innovations.

This infoflash provides an overview of the most important socio-legal novelties in 2024.

Employment

• Extension of flexi jobs: From 1 January 2024, the system of flexi jobs will be extended to new (sub)sectors and stricter application conditions will be introduced. Find out more about the new terms and changes in the Infoflash of 3 January 2024.
• ‘Recovery’ hours: Also in 2024, subject to prior written agreement, employees can work up to 120 “recovery” hours per year without mandatory time off in lieu and without supplement.
• New social status for artists: A new social status for artists will take effect from 1 January 2024. Learn all about this topic in the Infoflashes of 18 December 2023 and 21 December 2023.
• Target group reduction first recruitments From 1 January 2024, the target group reduction for the first employee will be limited to 3,100€ per quarter and a target group reduction can only be obtained for the first, second or third employee recruited. However, the target group reduction for a fourth, fifth or sixth employee recruited initiated before 1 January 2024, can continue to run for the remaining duration.
• Extension payment date purchasing power bonus: The payment deadline for the purchasing power bonus in the form of consumption vouchers is extended to 31 March 2024. However, the decision to award the purchasing power bonus must still be made by 31 December 2023 at the latest, and the purchasing power bonus must be stated on the 2023 DmfA and pay slip.

Leave days

• Carrying over leave days: From 2024, employees can carry over statutory leave days to a later time during the calendar year if they fall ill during leave. If they are unable to take those leave days due to illness or another suspension, they can carry over statutory leave days to the two following calendar years. Learn all about this topic in the Infoflash of 30 November 2023 .
• Settlement of leaver holiday pay non-manual workers: From 1 January 2024, the single leaver holiday pay for non-manual workers will be settled in two stages. The Infoflash of 27 October 2023 explains this new calculation method.

Social elections

In 2024, many companies must hold social elections between 13 and 26 May, during which employees elect their representatives to the Committee for Prevention and Protection at Work and/or the Works Council. Learn all about this topic in our 2024 Social Elections dossier.

Mobility

• Company car - NSSO: The formula for calculating the solidarity contribution for company cars, will be adjusted on 1 January 2024. Please refer to the Infoflash of 26 December 2023 for the new formula.
• Mobility budget: From 1 January 2024, two new formulas will be enforced to calculate the available mobility budget and the cost of the company car in the first pillar. The Infoflash of 26 October 2023 explains these new formulas.
• Bicycle allowance: To encourage the use of bicycles for commuting, the maximum exempt bicycle allowance will increase to 0.35€ per kilometre from 1 January 2024, with an annual maximum of 2,500€.

Various

• Additional supplement temporary unemployment: From 1 January 2024, employers will have to pay an amount of 5€ per day of temporary unemployment, in addition to existing allowances. This obligation applies to all temporary unemployment schemes, except that of temporary unemployment due to force majeure. Learn all about this topic in the Infoflash of 24 November 2023  and Infoflash of 2 January 2024.
• Activation contribution: From 1 January 2024, the activation contribution due if you allow an employee to be inactive for a full quarter with continued pay will increase. You do not have to pay this contribution if it regards a legal suspension or an exemption from work during the period of notice. Find out more about this topic in the Infoflash of 14 December 2023 .

New amounts

• Higher kilometre allowance: From 1 January 2024, the quarterly indexed kilometre allowance for employees who use their own car to travel for professional purposes will increase to 0.4269€ per kilometre. There is also an annual indexed kilometre allowance that amounts to 0.4280€ per kilometre for the period from 1 July 2023 to 30 June 2024.
• 2024 tax amounts: On 1 January 2024, a number of tax amounts will be indexed. Find out more about this topic in our Infoflash of 28 December 2023.
• Wage bonus CBA no. 90: The 2024 caps have been published. The indexed social cap is 4,020 in 2024€ The indexed tax cap is 3,496€ in 2024.
• Increase of the office allowance: From 1 December 2023, you can allocate 151.70€ per month to cover office expenses for employees who work from home on a structural and regular basis.
• Domestic business travel - subsistence expenses: private sector employers may refer to the subsistence allowances allocated to federal government staff members for the reimbursement of subsistence expenses made by employees on the occasion of business travels in Belgium. New amounts will apply from 1 December 2023; you can find them in the Infoflash of 11 December 2023.
• Wage caps with regard to employment contracts: The new wage caps applicable from 1 January 2023 can be found in our Infoflash of 24 November 2023.

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