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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 central index was exceeded in April 2024. As a result, certain social benefits will be indexed by 2% in May 2024. This has an impact on the company supplements paid in the context of unemployment schemes with company supplements (RCC/SWT).

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.

Get a complete overview of payroll components.

Get a complete overview of payroll components.

In 2024, what can we expect when it comes to withholding tax? A few new features. Find out more.

One of the elements to calculate the taxable benefit for company cars for 2024, the reference CO2 emission, remains unknown. Why is that?

The amount of the Guaranteed Average Monthly Minimum Income (GAMMI) increases as of 1 April 2024, in accordance with the social agreement reached on 25 June 2021.

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

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.