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Every year, when summer vacations are approaching, employers ask us about the conditions that must be met to employ students.

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.

When you're self-employed, you have to pay social security contributions. In return, you get certain social rights. You also have certain obligations as a self-employed person. This page explains your rights and obligations. 

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

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.

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.

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.