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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.

The compensation for holiday pay for non-manual workers who were temporarily unemployed due to force majeure crisis in the first half of 2022 will soon be calculated by the NSSO and will be deducted from the contributions of the 3rd quarter 2023.

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?   

In 2024, what can we expect when it comes to withholding tax? A few new features. Find out more.

A CommV (formerly gcv) is a limited partnership characterised by the presence of at least one managing partner and one silent or limited partner. The managing partner is actively involved in managing the partnership, whereas the silent partner has a predominantly financial and anonymous role.

From 1 July 2023, it will again be possible to make your workers work 120 additional voluntary overtime hours, also known as "relance hours" - under an advantageous social and tax regime. We were still waiting for clarification on the social and tax treatment of these hours.

From 1 April 2024, the ceiling for the very low wage component has been adjusted to compensate for the increase in the GMWR on the same date.

If you want to start a company, you must make a capital contribution to that company. Your capital contribution will then be a part of the company’s equity. 

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