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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 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.

On 1 February 2024, the price of an SNCB railcard will increase by 5.9%. In addition, the bicycle allowance amounts will also change.

From 01.01.2024, the rates of this contribution will be increased

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

An internal reporting channel is mandatory in legal entities in the private sector employing at least 50 employees. A law of 9.2.2024 clarifies the calculation modalities of this threshold.

Each year, the prevention adviser must draw up a report about the functioning of his Internal Service for Prevention and Protection at Work (ISPPW).

As an employer, you can allocate a loan to your employees on favourable terms (interest-free or at a a reduced rate of interest ). The reference rates of interest for 2023 have been published.

The status for artists comes into force on 1 January 2024. This will lead to changes in the social and tax benefits available to them.

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.