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New requirements for exemption from payment of withholding tax for shift and night work from 1 April 2024

Op de dag van de verkiezingen (dag Y) vinden meerdere verrichtingen plaats en vanaf dag Y + 1 moeten verschillende formaliteiten vervuld worden.

Each year a worker can voluntarily work 100 overtime hours. (A sectoral collective bargaining agreement may increase this limit to 360 hours). Both the employer and the worker must agree, but the worker is supposed to take the initiative. A. When and how these overtime hours can be worked?

Since 1 January 2024, the new calculation formulas for the mobility budget have entered into force. However, some areas of uncertainty remained. A tax circular now brings some clarity

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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.

The provisioning amounts for the 2024 holiday pay which have been recorded in the balance sheets on 31 December 2023 and which can be accepted as professional expenses are definitively known.

Change of age limits for target group reduction recent sustainable work experience (Flanders), from 1/7/2024

The NSSO provides a new type of Dimona for apprentices in alternate training. The Dimona ALT will have to be used from the beginning of the new school year in all regions.

The social partners of JC 207 and JC 116 (chemical industry) concluded a sector agreement on 29 June 2023 for the period 2023-2024. As a reminder, the RD of 13 May 2023 sets the wage standard at 0% for the period 2023 and 2024.