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The SRL (société à responsabilité limitée) is a popular business type in Belgium. The most important characteristic of an SRL is the limited liability of shareholders. This means that, in case of bankruptcy, creditors will only be able to make a claim to the company assets – not the personal capital of shareholders. 

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.

Casual workers in horticultural and agricultural sectors are submitted to specific rules regarding their liability to the NSSO. Some of those rules have been modified for the period from 1st July 2023 to 31 December 2023.

If you are self-employed, you will have to pay quarterly social security contributions. During the first 3 years of your career, you pay provisional social security contributions, calculated from your estimated income. 

The social partners of JC 209 (non-manual workers metal) concluded a sector agreement on 29/9/2023 for 2023-2024. The RD of 13/5/2023 has already set the wage standard at 0% for 2023-2024.

A special rule was introduced for one-off innovation premiums aimed at stimulating the capacity for innovation of companies engaged in research and development.

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

Want to call it a day? Or to take things a bit easier after an illness or accident? Are you dreaming of taking a new direction and setting up a different business? If you decide to sell your business, it boils down to preparing thoroughly: from the administrative, employment legislation and mental viewpoint.

As an employer you may award a kilometre allowance to your employees who use their own cars, motorcycles or mopeds for professional travel. As of 1 April 2024, a new amount will be applicable .

The final payment date of the purchasing power bonus is extended by 3 months until 31 March 2024.