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The Memento of the Employer was a monthly information sheet, in which one or more aspects of social regulations were thoroughly discussed. Each issue contained new information that concerns you as an entrepreneur and also a panorama of social news.

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.

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 amount of the allowance provided by collective labour agreement (CLA) no. 46 will be revalued as from 1 July 2023.

The 'work bonus' is a reduction of personal social security contributions paid by the worker. The amounts of this reduction were indexed on 1 May 2024.

Each year the Belgian National Labour Council determines, in pursuance of the collective bargaining agreement No 17, whether the corporate allowances and the reference wage threshold for the RCC/SWT must be adjusted with a coefficient based on the evolution of the conventional wages.

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.

The work bonus for low-wage workers will be increased from 1 April 2024. The fiscal work bonus is being strengthened in a targeted way.

As from 1 January 2024, new obligations will apply to workers whose incapacity for work occurs during a holiday period in order to be able to benefit from guaranteed pay and the option of carrying over their holidays.