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“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.

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.

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

Target group reductions in Flanders from 1 July 2024

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

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.

When appropriate and provided that certain conditions are met, an agreement must be obtained on the postal vote during the electoral procedure.

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

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.

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