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The coronavirus crisis has completely changed the way we work, that much is certain. Autonomy and flexibility have become basic concepts since mid-March. This has led to many changes in HR, especially when it comes to measuring employee performance. It is impossible to observe an employee's performance from a distance.

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

From 1 April 2024 at the latest, if you invoke medical force majeure to terminate the contract, you must communicate certain data to the INAMI/RIZIV and pay a contribution of 1,800€ to the Return-to-Work Fund.

For a company to be considered small certain thresholds must not be exceeded. These thresholds will be adjusted upwards for the financial years starting after 31 December 2023.

The amount of the Guaranteed Average Monthly Minimum Income (GAMMI) increases as of 1 April 2024, in accordance with the social agreement reached on 25 June 2021.

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

In some companies, a training plan must be drawn up by 31 March 2024 at the latest.

On 1 April 2024, four sectors in which the flexi-job system had recently been authorized (on 1 January 2024) either fully or partially “exit” the system. Meanwhile, other employers will re-enter the system.

Welcome to the exciting journey of starting your own business! At Partena Professional, we understand that first steps can be both exciting and challenging. That is why we are ready to support you with everything you need in HR and payroll. Our goal is to ease the administrative burden, so you can focus on what really matters - growing your business.

The primary goal of an SComm (Société en commandite) is realising a common, social goal through certain economic and social activities, maximising profit in the process. The difference in this business type now is that the social angle is an absolute requirement.