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As an employer, you can reimburse the subsistence expenses made by employees on the occasion of business travels in Belgium.

In certain cases, the electoral procedure has to be terminated earlier.

Company cars: the reference CO2 emissions for 2024 have been published!

Employers who reduce their working time can benefit from a reduction in social security contributions. A new condition will be added for part-time workers.

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 staff representatives that are members of the Works Council and/or the Committee for Prevention and Protection at Work, as well as the non-elected candidates, shall be protected against dismissal during a specific period.

An internal reporting channel is mandatory in legal entities in the private sector employing at least 50 employees. A law of 9.2.2024 clarifies the calculation modalities of this threshold.

The Act of 5 November 2023 provides for the allocation of an additional supplement for employees who are made temporarily unemployed from 1 January 2024.

During the electoral procedure, several formalities will have to be fulfilled including the posting of the lists of candidates.