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The provisioning amounts for the 2024 holiday pay which have been recorded in the balance sheets on 31 December 2023 and which can be accepted as professional expenses are definitively known.

The end of the year is approaching and some of your employees still have a fair number of holiday days to take before 31 December. So what are the rules and your obligations in such cases?

Is one of your employees nearing the end of their career and seeking to reduce their workload in the run-up to their retirement? That's a viable option with the special 'end-of-career time credit’ system.

Actions and procedures when you close down your business

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!

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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.

Employees who work on Sunday 9 June 2024 are entitled to be absent from work if they carry out certain electoral duties

Employees who work on Sunday 9 June 2024 are not exempt from voting, as voting is compulsory in Belgium.

Employees elected on 9 June 2024 may be granted political leave under certain conditions