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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.

This reduction in social security contributions applies to workers with low wages and enables them to benefit from higher net wages. The amounts are indexed as of 1 November 2023.

As we announced in our infoflash of 10 July 2023 , the legislation had to be adapted to allow workers who fall ill during their leave to benefit from the guaranteed salary and carry forward their days of leave to a later point in the vacation year.

From 1 April 2024, the ceiling for the very low wage component has been adjusted to compensate for the increase in the GMWR on the same date.

“Paid sportsperson” means a person occupied in preparing or taking part in a sports competition or exhibition under the authority of another person in return for pay exceeding a certain amount.

Target group reductions in Flanders from 1 July 2024

The formalities which need to be accomplished between day X - 35 and day X can be summarized as follows.

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

The application period for the Flemish aid areas is extended by 2 years. Companies in aid areas around Genk and Turnhout can apply for tax aid until 31 October 2024, while companies in the aid area around Zaventem-Vilvoorde have this option until 31 May 2028.

Partena Professional and EasyPay GROUP have entered into a technology partnership to deliver payroll services to the interim sector in Belgium.