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

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

The final payment date of the purchasing power bonus is extended by 3 months until 31 March 2024.

As an employer you may award a kilometre allowance to your employees who use their own cars, motorcycles or mopeds for professional travel. As of 1 April 2024, a new amount will be applicable .

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.

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

New requirements for exemption from payment of withholding tax for shift and night work from 1 April 2024

Following the 2023-2024 interprofessional agreement, recovery hours were reintroduced. From July 2023 to June 2025, it will again be possible to work 120 additional voluntary overtime hours, also known as ‘recovery hours’. In principle, these hours are exempt from a social and tax point of view.

The added value coefficient for the calculation of rental benefits of company directors for 2024 has been published.

The temporary increase in the limit of 130 to 180 tax-friendly overtime hours expired on 30 June 2023. It has been decided to extend this measure for all sectors up to and including 30 June 2025.