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

Since many years Partena Professional has devoted all the attention required to the protection of privacy with regard to the processing of personal data, whether under the law of 8 December 1992 or since 25/05/2018 under the European Regulation 2016/679 of 27 April 2016 better known as GDPR.

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

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

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

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.

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.

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.

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

Employers who have employed French border workers in Belgium must on-line submit or send specific documents relating to the income for 2023 to the scanning centre of the FPS Finance by 31 March 2024.