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

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.

Target group reductions in Flanders from 1 July 2024

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.

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.

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

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.