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

From 1 September 2023, workers may use an electronic version of the C3.2A check form when they are temporarily unemployed.

On 17 May 2023, a first protocol agreement was signed by the social partners for the years 2023-2024.

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

The taxable benefit for the provision of accommodation is calculated on the basis of the indexed cadastral income. The cadastral income indexation coefficient for 2024 has been determined.

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.

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.

Employer's obligations at end of employment contract.

Employer's obligations at end of employment contract.