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

The final payment date of the purchasing power bonus is extended by 3 months until 31 March 2024.

As an employer, you can reimburse the subsistence expenses made by employees on the occasion of business travels in Belgium.

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

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

On 31 December2023, the special tax regime for foreign executives will end.

For absences in the context of educational leave, the employee is entitled to the payment of his normal wage on the usual dates. However, this wage is limited to a certain amount.

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

Casual workers in horticultural and agricultural sectors are submitted to specific rules regarding their liability to the NSSO. Some of those rules have been modified for the period from 1st July 2023 to 31 December 2023.

If you make an employee temporarily unemployed, you will have to pay him/her, from 1 January 2024, in addition to the existing supplement(s), an amount of EUR 5 per day of unemployment, unless a subsistence security fund takes care of that payment.