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Employers who reduce their working time can benefit from a reduction in social security contributions. A new condition will be added for part-time workers.

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

The added value coefficient for the calculation of rental benefits of company directors for 2024 has been published.

As an employer you may award a flat-rate kilometre allowance to your employees who use their own cars, motorcycles or mopeds for professional travel.

In principle, the first meeting of the works council and/or the committee for prevention and protection at work takes place on the days following the social elections.

An internal reporting channel is mandatory in legal entities in the private sector employing at least 50 employees. A law of 9.2.2024 clarifies the calculation modalities of this threshold.

The temporary increase in the limit of 130 to 180 tax-friendly overtime hours expired on 30 June 2023. It has been decided to extend this measure for all sectors up to and including 30 June 2025.

The law providing for new notice periods in case of resignation will enter into force on 28 October 2023. It stipulates that the notice period in case of resignation may never exceed 13 weeks for all workers.

On 1 January 2024, the annual wage thresholds for the application of certain provisions of the Employment Contract Act of 3.7.1978 will be subject to adaptation following the annual indexation.

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.