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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.

Employers who reduce their working time can benefit from a reduction in social security contributions. A new condition will be added for part-time workers.

If you make an employee temporarily unemployed, you will have to pay him/her, from 1 January 2024, in addition to the existing supplement(s), an amount of EUR 5 per day of unemployment, unless a subsistence security fund takes care of that payment.

On 19 October 2023, the Chamber has adopted the draft law regarding the creation and management of the Federal Learning Account.

In the Flemish Region, certain aspects of the Flemish training leave system (Vlaams opleidingsverlof) have been adjusted to optimise the operational process.

The staff representatives that are members of the Works Council and/or the Committee for Prevention and Protection at Work, as well as the non-elected candidates, shall be protected against dismissal during a specific period.

From 01.01.2024, the rates of this contribution will be increased

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.

The social partners of JC 201 (independent retail trade) and 202.01 (medium-sized food businesses) concluded a sector agreement on 30 November 2023.

To manage the individual training right, every private employer will soon have to register all training related to the employment relationship in a registration tool, the FLA.