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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

Following the 2023-2024 interprofessional agreement, recovery hours were reintroduced. From July 2023 to June 2025, it will again be possible to work 120 additional voluntary overtime hours, also known as ‘recovery hours’. In principle, these hours are exempt from a social and tax point of view.

No later than 1 April 2024, new obligations exist when you invoke medical force majeure to terminate the contract.

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.

Employees who work on Sunday 9 June 2024 are entitled to be absent from work if they carry out certain electoral duties

The caps of the wage bonus CBA no. 90 for 2024 have been published. Find out up to what amount you can award a tax-free wage bonus to your employees.

General The terms of this disclaimer apply to any consultation of the website of Partena Professional. The terms of this disclaimer apply to all products, services, documents, models and information that are available on the website of Partena Professional.

The wages of certain young workers are exempted from withholding tax in the fourth quarter of 2023.

As of 1 August 2023, the FPS Finance will adopt a stricter position on when to notify Belspo of an R&D project or programme. From then on, you must notify Belspo before the project or programme start date. Check to see if you need to take action!

The kilometric allowance granted to federal civil servants is now indexed on a quarterly basis. Is this also the case for all kilometric allowances paid to workers for business travel? That's what we're going to find out.