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Following the 2023-2024 interprofessional agreement, recovery hours were reintroduced. From July 2023 to June 2025, it will again be possible to work 120 additional voluntary overtime hours, also known as ‘recovery hours’. In principle, these hours are exempt from a social and tax point of view.

The NSSO has announced on its website a new date of entry into force for this obligation to register through its "Check in and out@work" (CIaO) application: the date of 1 April 2024 has been postponed to 1 September 2024.

Employees who work on Sunday 9 June 2024 are entitled to be absent from work if they carry out certain electoral duties

The caps of the wage bonus CBA no. 90 for 2024 have been published. Find out up to what amount you can award a tax-free wage bonus to your employees.

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

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.

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.

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

“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.

In certain cases, the electoral procedure has to be terminated earlier.