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Certain formalities have to be completed during the (pre-)election procedure. Below we give a brief overview of the formalities to be completed on day X.

Employers who have employed French border workers in Belgium must on-line submit or send specific documents relating to the income for 2023 to the scanning centre of the FPS Finance by 31 March 2024.

As an employer, you can reimburse the subsistence expenses made by employees on the occasion of business travels in Belgium.

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.

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

If an employee has given you the right to use their mobile phone number under the terms of their employment contract, from 1 January 2024 they can ask it back.

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.

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.

For a company to be considered small certain thresholds must not be exceeded. These thresholds will be adjusted upwards for the financial years starting after 31 December 2023.

As of 1 January 2024, the formula for calculating the solidarity contribution payable by employers on company vehicles will be adapted shortly.