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As we announced in our infoflash of 10 July 2023 , the legislation had to be adapted to allow workers who fall ill during their leave to benefit from the guaranteed salary and carry forward their days of leave to a later point in the vacation year.

The wages of certain young workers are exempted from withholding tax in the fourth quarter of 2023.

The compensation for holiday pay for non-manual workers who were temporarily unemployed due to force majeure crisis in the first half of 2022 will soon be calculated by the NSSO and will be deducted from the contributions of the 3rd quarter 2023.

On 17 May 2023, a first protocol agreement was signed by the social partners for the years 2023-2024.

Pensioners may carry on an occupation, but the resulting income may not exceed certain thresholds, otherwise pension benefits will be lost.

From 1 January 2024, employees who become ill during their leave or who are unable to take their leave for a specific reason will be able to carry over their leave to a later date.

The days of leave in the company can be determined collectively (for all personnel members) in case of closing of the company, or individually by means of an agreement between the employer and each worker.

Currently, the protection against dismissal enjoyed by (candidate) employee representatives on the WC and/or the CPPW ceases as soon as they reach the age of 65.

Each year, the prevention adviser must draw up a report about the functioning of his Internal Service for Prevention and Protection at Work (ISPPW).

From 1 July 2023, it will again be possible to make your workers work 120 additional voluntary overtime hours, also known as "relance hours" - under an advantageous social and tax regime. We were still waiting for clarification on the social and tax treatment of these hours.