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For a company to be considered small certain thresholds must not be exceeded. These thresholds will be adjusted upwards for the financial years starting after 31 December 2023.

Employers who have employed French border workers in Belgium must on-line submit or send specific documents relating to the income for 2023 to the scanning centre of the FPS Finance by 31 March 2024.

The provisioning amounts for the 2024 holiday pay which have been recorded in the balance sheets on 31 December 2023 and which can be accepted as professional expenses are definitively known.

Further to their announcement in 2021, we have been expecting the formulas to calculate the mobility budget. A Royal Decree now determines the two formulas – real or fixed rate. These methods will be enforced on 1 January 2024. Here’s a quick tour of these two calculation methods.

From 1 August 2023, it will be possible to enter into a company collective bargaining agreement that provides for the payment of compensation in lieu of the provision and maintenance of work clothing. Previously, only an sector collective bargaining agreement could provide for this compensation.

The right to disconnect must be guaranteed in certain companies from 1 April 2023. In concrete terms, if you employ at least 20 workers, you are required to provide for this right via a company collective bargaining agreement (CBA) or your employment regulations.

What is a purchasing power bonus? Below you will find all the information you need and you will be able to find out whether you are obliged to award this bonus.

Since 1 January 2024, the new calculation formulas for the mobility budget have entered into force. However, some areas of uncertainty remained. A tax circular now brings some clarity

In order to maintain easier access to temporary unemployment for economic reasons for non-manual workers, the National Labour Council has concluded collective labour agreement (CLA) No. 172..

The application period for the Flemish aid areas is extended by 2 years. Companies in aid areas around Genk and Turnhout can apply for tax aid until 31 October 2024, while companies in the aid area around Zaventem-Vilvoorde have this option until 31 May 2028.