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The employers of the public and private sectors are entitled to a structural reduction of their employer contributions to the social security for their workers subject to all social security sectors, as far as they satisfy some specific conditions.

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

Social elections will take place between 13 May and 26 May 2024 in all companies in the sense of a technical business unit, employing a minimum number of employees.

Employers hiring before the end of 2023 may still be able to benefit from the target group reduction for first hirings. Indeed, from 1 January 2024, this reduction will change dramatically.

If you employ older employees, you are entitled to a reduction in employers' social security contributions.

The right to disconnect must be guaranteed in certain companies from 1 April 2023. In concrete terms, if you employ at least 20 workers, you are required to provide for this right via a company collective bargaining agreement (CBA) or your employment regulations.

The amounts (or income limits) for the calculation of the attachable or assignable portion of earnings for 2024 have been published in the Moniteur Belge

We announced this in our Infoflash of 6 December 2022: the government allows you to defer part of your employer social security contributions due for the 3rd and/or 4th quarter of 2023.

It can sometimes be complicated to understand the operational rules and areas of competence of the consultation bodies

On Sunday, October 29, 2023, we will switch to winter time, which means that we must set our clocks back an hour (at 3 a.m. it will actually be 2 a.m.). This change to winter time can pose difficulties for calculating the remuneration of certain categories of workers.