The formalities which need to be accomplished between day X - 35 and day X can be summarized as follows.

From 1 January 2024, a number of legislative changes should have a marginal impact on the mobility budget.

On 31 December2023, the special tax regime for foreign executives will end.

If you employ older employees, you are entitled to a reduction in employers' social security contributions.

Employers active in the fruit or vegetable growing sector can benefit from a new tax support measure.

The sectoral partners of JC 302 have concluded a draft protocol agreement for the period 2023-2024.

For absences in the context of educational leave, the employee is entitled to the payment of his normal wage on the usual dates. However, this wage is limited to a certain amount.

The employers of the public and private sectors are entitled to a structural reduction of their employer contributions to the social security for their workers subject to all social security sector

Staff representatives (both full and alternate) to the works council and/or the committee for prevention and protection at work are protected against dismissal.

Casual workers in horticultural and agricultural sectors are submitted to specific rules regarding their liability to the NSSO.

As from 1 January 2024, new obligations will apply to workers whose incapacity for work occurs during a holiday period in order to be able to benefit from guaranteed pay and the option of carrying