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

From 1 August 2023, it will be possible to enter into a company collective bargaining agreement that provides for the payment of compensation in lieu of the provision and maintenance of work clothing. Previously, only an sector collective bargaining agreement could provide for this compensation.

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

The social partners of JC 201 (independent retail trade) and 202.01 (medium-sized food businesses) concluded a sector agreement on 30 November 2023.

Get a complete overview of payroll components.

Get a complete overview of payroll components.

On 1 April 2024, four sectors in which the flexi-job system had recently been authorized (on 1 January 2024) either fully or partially “exit” the system. Meanwhile, other employers will re-enter the system.

The social partners of JC 209 (non-manual workers metal) concluded a sector agreement on 29/9/2023 for 2023-2024. The RD of 13/5/2023 has already set the wage standard at 0% for 2023-2024.

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

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