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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 threshold index for the public sector and the social benefits has been exceeded in April 2024. Consequently, several allowances, such as the allowances for night work, have been indexed with 2% in May 2024.

The threshold index for the public sector and the social benefits has been exceeded in October 2023. Consequently, several allowances, such as the allowances for night work, have been indexed with 2% in November 2023.

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

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

The 'work bonus' is a reduction of personal social security contributions paid by the worker. The amounts of this reduction were indexed on 1 May 2024.

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Get a complete overview of payroll components.

Get a complete overview of payroll components.

Is your business subject to VAT obligations? If so, you need to activate your business number with the General Administration of Taxation.