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On 1 January 2024 , the rules currently in force for the settlement of the single leaver holiday pay of non-manual workers and of the holiday pay when switching from manual worker to non-manual worker status will be fundamentally changed

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.

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.

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.

From 1 January 2024, a number of legislative changes should have a marginal impact on the mobility budget.

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 reimburse the subsistence expenses made by employees on the occasion of business travels in Belgium.

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.

In general, the employer decides whether to hire or fire an employee.