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During the electoral procedure, several formalities will have to be fulfilled including the posting of the lists of candidates.

The “shift work” exemption applies to shifts performing the same work. The government envisaged a more flexible bis variant.

The threshold index for the public sector and the social benefits has been exceeded in October 2023. Consequently, several allowances, such as the allowances for night work, have been indexed with 2% in November 2023.

Employees who work from home on a structural and regular basis for a substantial part of their working time, may receive a flat-rate office allowance from their employer.

As an employer, you can allocate a loan to your employees on favourable terms (interest-free or at a a reduced rate of interest ). The reference rates of interest for 2023 have been published.

New requirements for exemption from payment of withholding tax for shift and night work from 1 April 2024

The NSSO has announced on its website a new date of entry into force for this obligation to register through its "Check in and out@work" (CIaO) application: the date of 1 April 2024 has been postponed to 1 September 2024.

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

an absent employer can delegate his powers

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