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Since 1 January 2024, the new calculation formulas for the mobility budget have entered into force. However, some areas of uncertainty remained. A tax circular now brings some clarity

From 1 January 2024, a number of legislative changes should have a marginal impact on the mobility budget.

The “leerjob” (learning job) is a new and for the time being temporary form of workplace learning in Flanders and Brussels that will take effect from 1 January 2024.

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

The caps of the wage bonus CBA no. 90 for 2024 have been published. Find out up to what amount you can award a tax-free wage bonus to your employees.

Further to their announcement in 2021, we have been expecting the formulas to calculate the mobility budget. A Royal Decree now determines the two formulas – real or fixed rate. These methods will be enforced on 1 January 2024. Here’s a quick tour of these two calculation methods.

When an employee is entitled to a notice period of at least 30 weeks in the event of dismissal by the employer, the notice period is converted into a package of measures to enhance employability..

On 1 February 2024, the price of an SNCB railcard will increase by 5.9%. In addition, the bicycle allowance amounts will also change.

As expected, the wage standard for 2023-2024 was officially set at 0.0% by the Royal Decree of 13 May 2023. This standard determines how much the average wage cost per employee may increase for a maximum of two years.

The formalities which need to be accomplished between day X - 35 and day X can be summarized as follows.