Employers will now be subject to heavier financial penalties in the event of an incorrect withholding tax declaration that has led to a wrongful exemption from withholding tax.

When the scope of a joint committee changes, some employers move from one joint committee to another. Knowing which conditions apply to their workers is crucial.

On 1 February 2023, the price of the SNCB railcard will increase by 9.73%. What impact does this increase have on the employer’s requirement to contribute to the commuting costs?

The taxable benefit of any kind for the provision of accommodation is calculated on the basis of the indexed cadastral income.

The added value coefficient for the calculation of rental benefits of company directors for 2023 has been published.

The scope of application for occasional work in the funeral sector is extended from 1 January 2023.

In 2023, in addition to the extension or modification of already existing measures, many new measures are planned.

Since 1 January 2023, the withholding tax on the monthly salaries of employees and company managers and unemployment benefits with company supplement is no longer calculated per income bracket of 1

If temporary unemployment benefits were unduly paid to a worker, the ONEm/RVA can recover them from the employer.

The special employer contribution on the company supplement in the event of unemployment (RCC/SWT, the former bridging pension) will be increased for employers in the profit sector in 2023 and 2024

Pensioners may carry on an occupation, but the resulting income may not exceed certain thresholds, otherwise pension benefits will be lost.

The Flemish Government is planning a number of new measures that will come into force in the new year. This is a brief preview of the planned changes.