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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.

The Act of 5 November 2023 provides for the allocation of an additional supplement for employees who are made temporarily unemployed from 1 January 2024.

The Brussels Capital Region provides 10 temporary bonuses for Brussels companies affected by Brexit. One concerns personnel costs.

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.

Employees who work from home on a structural and regular basis for a substantial part of their working time, may receive a flat-rate office allowance from their employer.

To encourage workers on long-term disability to return to work, the health insurance fund pays a €1,000 bonus to employers who employ a worker for at least 3 months in an activity authorised by the health insurance fund.

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

The NSSO has announced on its website a new date of entry into force for this obligation to register through its "Check in and out@work" (CIaO) application: the date of 1 April 2024 has been postponed to 1 September 2024.

If, at the moment of the recruitment of your higher employees dating from before 1st January 2014, you had concluded a clause defining the duration of their notice period in case of dismissal, it is from now on the duration defined by this clause that will be applied.

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