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The coronavirus crisis has completely changed the way we work, that much is certain. Autonomy and flexibility have become basic concepts since mid-March. This has led to many changes in HR, especially when it comes to measuring employee performance. It is impossible to observe an employee's performance from a distance.

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 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).

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

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.

Have you set up a company? Then your operating profit is liable to corporation tax, and your salary as the person running the business or a manager is liable to income tax. Optimizing your pay means in the first instance that you will pay less in tax and social security contributions - a statutory right but which, nevertheless, is subject to certain restrictions.

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

If you make an employee temporarily unemployed, you will have to pay him/her, from 1 January 2024, in addition to the existing supplement(s), an amount of EUR 5 per day of unemployment, unless a subsistence security fund takes care of that payment.

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.

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.