On 01.01.2023, a number of fiscal amounts are adjusted in line with indexation mechanisms.

Birth leave allows an employee to be absent from work for the birth of a child whose parenthood has been legally established.

The indexed social and tax cap of the bonus of collective bargaining agreement No. 90 for 2023 has been published.

The relaxation of certain conditions and formalities for temporary economic unemployment will end on 31 December 2022.

During the month of February 2023, the social inspection services will carry out national flash controls in the transport sector, including courier companies.

A NSSO contribution will be due if you have a significantly higher than average number of workers entering invalidity as of 1 January 2022.

Since 1 January 2018, you are liable for an activation contribution (on top of the ordinary social security contributions) if you allow your employees to be inactive for a full quarter while retain

The amounts that can be earned by children whose parents’ wages are subject to attachment or assignment have been published in the Belgian Official Gazette.

The amounts (or income limits) for the calculation of the attachable or assignable portion of earnings for 2023 have been published in the Moniteur Belge.

In order to mitigate the impact of the energy crisis, the thresholds for the exemption from attachment of earnings were raised from 3 November to 31 December 2022

If you make a company car available to your employees, a taxable benefit in kind arises when they use this car for private purposes.

As of 1 January 2023, the formula for calculating the solidarity contribution payable by employers on company vehicles will be adapted shortly.