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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.

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

During the electoral procedure, various formalities will have to be completed including adapting the electoral rolls and delivering/sending the convocation letters.

Employees who work from home on a structural and regular basis for a substantial part of their working time, may receive a flat-rate office allowance from their employer.

No later than 1 April 2024, new obligations exist when you invoke medical force majeure to terminate the contract.

The right to disconnect must be guaranteed in certain companies from 1 April 2023. In concrete terms, if you employ at least 20 workers, you are required to provide for this right via a company collective bargaining agreement (CBA) or your employment regulations.

The Act of 5 November 2023 provides for the allocation of an additional supplement for employees who are made temporarily unemployed from 1 January 2024.

If you make an employee temporarily unemployed, you will have to pay him/her, from 1 January 2024, in addition to the existing supplement(s), an amount of EUR 5 per day of unemployment, unless a subsistence security fund takes care of that payment.

Since 1 January 2024, temporarily unemployed employees are entitled to an additional supplement.

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.