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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.

A draft programme act envisages numerous adaptations to the flexi-job as from 1 January 2024; these are part of the 2024 budget agreement.

My Social Security Manager from Partena Professional is a user-friendly tool that gives you and your accountant access to everything related to your social security. Discover all the benefits! 

The “shift work” exemption applies to shifts performing the same work. The government envisaged a more flexible bis variant.

From 01.01.2024, the rates of this contribution will be increased

As of 1 August 2023, the FPS Finance will adopt a stricter position on when to notify Belspo of an R&D project or programme. From then on, you must notify Belspo before the project or programme start date. Check to see if you need to take action!

The wages of certain young workers are exempted from withholding tax in the fourth quarter of 2023.

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.

Staff representatives (both full and alternate) to the works council and/or the committee for prevention and protection at work are protected against dismissal.

A new European framework agreement has been concluded to facilitate cross-border telework. Belgium has signed this agreement. It will therefore apply from 1 July 2023.