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

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

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.

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

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

A lot of companies will have to forward their social balance sheet to the National Bank of Belgium after the close of the financial year.

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.

The formalities which need to be accomplished between day X - 35 and day X can be summarized as follows.

The summer holidays are approaching and lots of questions are arising about the legislation on the annual leave. These conditions are always the same, regardless of the worker's status and the manner in which the holiday periods are defined.

The application period for the Flemish aid areas is extended by 2 years. Companies in aid areas around Genk and Turnhout can apply for tax aid until 31 October 2024, while companies in the aid area around Zaventem-Vilvoorde have this option until 31 May 2028.