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

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

Since 1 January 2024, temporarily unemployed employees are entitled to an additional supplement.

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.

The 'work bonus' is a reduction of personal social security contributions paid by the worker. The amounts of this reduction were indexed on 1 May 2024.

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

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

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

2024 promises a wave of changes in the world of work.