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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).

You want to hire your first employee or take over an existing business with staff. Congratulations, you're becoming an employer! But what does that actually entail?   

Do you want to hire a Ukrainian resident? Then keep in mind the following.

From 1 April 2024 at the latest, if you invoke medical force majeure to terminate the contract, you must communicate certain data to the INAMI/RIZIV and pay a contribution of 1,800€ to the Return-to-Work Fund.

Self-employed entrepreneurs have less social insurance than employees. That’s why you need to take charge of your social insurance. To protect you, your family and your business.   

As of 1 January 2024, the formula for calculating the solidarity contribution payable by employers on company vehicles will be adapted shortly.

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

The primary goal of an SComm (Société en commandite) is realising a common, social goal through certain economic and social activities, maximising profit in the process. The difference in this business type now is that the social angle is an absolute requirement. 

To be announced

Social elections will take place between 13 May and 26 May 2024 in all companies in the sense of a technical business unit, employing a minimum number of employees.