67 results found

Casual workers in horticultural and agricultural sectors are submitted to specific rules regarding their liability to the NSSO. Some of those rules have been modified for the period from 1st July 2023 to 31 December 2023.

Employers active in the fruit or vegetable growing sector can benefit from a new tax support measure.

To encourage workers on long-term disability to return to work, the health insurance fund pays a €1,000 bonus to employers who employ a worker for at least 3 months in an activity authorised by the health insurance fund.

On 1 April 2024, four sectors in which the flexi-job system had recently been authorized (on 1 January 2024) either fully or partially “exit” the system. Meanwhile, other employers will re-enter the system.

Following the 2023-2024 interprofessional agreement, recovery hours were reintroduced. From July 2023 to June 2025, it will again be possible to work 120 additional voluntary overtime hours, also known as ‘recovery hours’. In principle, these hours are exempt from a social and tax point of view.

The central index was exceeded in October 2023. As a result, certain social benefits will be indexed by 2% in November 2023. This has an impact on the company supplements paid in the context of unemployment schemes with company supplements (RCC/SWT).

The amount of the Guaranteed Average Monthly Minimum Income (GAMMI) increases as of 1 April 2024, in accordance with the social agreement reached on 25 June 2021.

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.

The wages of certain young workers are exempted from withholding tax in the fourth quarter of 2023.

Pensioners may carry on an occupation, but the resulting income may not exceed certain thresholds, otherwise pension benefits will be lost.