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We announced this in our Infoflash of 6 December 2022: the government allows you to defer part of your employer social security contributions due for the 3rd and/or 4th quarter of 2023.

If you carry out your self-employed activity within the context of a partnership company, you can make contributions to a pension fund via a group insurance policy or an Individual Pension Plan (IPP).

The temporary increase in the limit of 130 to 180 tax-friendly overtime hours expired on 30 June 2023. It has been decided to extend this measure for all sectors up to and including 30 June 2025.

An employer may award a flat-rate kilometric allowance to staff members who use their own cars, motorcycles or mopeds for professional travel. As of 1 July 2023, a new amount will be applicable.

As we announced in our infoflash of 10 July 2023 , the legislation had to be adapted to allow workers who fall ill during their leave to benefit from the guaranteed salary and carry forward their days of leave to a later point in the vacation year.

From 1 January 2024, employees who become ill during their leave or who are unable to take their leave for a specific reason will be able to carry over their leave to a later date.

The days of leave in the company can be determined collectively (for all personnel members) in case of closing of the company, or individually by means of an agreement between the employer and each worker.

A draft law adopted by the House on 13 July aims to allow employees who fall ill during their holidays to benefit from guaranteed pay and to carry over their days of leave to the end of their incapacity or at a later date.

The final payment date of the purchasing power bonus is extended by 3 months until 31 March 2024.

As an employer, you can reimburse the subsistence expenses made by employees on the occasion of business travels in Belgium.