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Certain formalities have to be completed during the (pre-)election procedure. Below we give a brief overview of the formalities to be completed on day X.

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.

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

In the Flemish Region, certain aspects of the Flemish training leave system (Vlaams opleidingsverlof) have been adjusted to optimise the operational process.

A lot of companies will have to forward their social balance sheet to the National Bank of Belgium after the close of the financial year.

The reform of the flexi-jobs system concerns among other things the amount of the basic wage and the flexi-wage.

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

As of 1 January 2024, the formula for calculating the solidarity contribution payable by employers on company vehicles will be adapted shortly.

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.

From 1 September 2023, workers may use an electronic version of the C3.2A check form when they are temporarily unemployed.