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As from 1 January 2024, new obligations will apply to workers whose incapacity for work occurs during a holiday period in order to be able to benefit from guaranteed pay and the option of carrying over their holidays.

From 1 January 2024, employees who become ill during their leave or who are unable to take their leave for a specific reason will be able to carry over their leave to a later date.

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.

A company that is not subject to VAT and that wants to make use of the system of economic unemployment for its non-manual workers can now rely on any accounting document or justification to prove that it is in difficulty.

The NSSO has recently published new Instructions for Employers regarding the new social treatment of the allowances for the transfer of copyright and neighbouring rights. It specifies and brings light to 2 specific situations.

On 1 January 2024 , the rules currently in force for the settlement of the single leaver holiday pay of non-manual workers and of the holiday pay when switching from manual worker to non-manual worker status will be fundamentally changed

Further to their announcement in 2021, we have been expecting the formulas to calculate the mobility budget. A Royal Decree now determines the two formulas – real or fixed rate. These methods will be enforced on 1 January 2024. Here’s a quick tour of these two calculation methods.

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Life's dangers can have a considerable impact on your business as a self-employed entrepreneur as they can lead to unexpected hospitalisation or healthcare needs. That’s why it’s vital to give yourself and your employees the best possible health insurance coverage.  

Leave dates within a company can be set either individually by means of an agreement between the employer and each employee or collectively in case of a closure of the company. In this case, the collective closure period must be communicated to your employees by 31 December 2023 at the latest!