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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.

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

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

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

The provisioning amounts for the 2024 holiday pay which have been recorded in the balance sheets on 31 December 2023 and which can be accepted as professional expenses are definitively known.

Each year a worker can voluntarily work 100 overtime hours. (A sectoral collective bargaining agreement may increase this limit to 360 hours). Both the employer and the worker must agree, but the worker is supposed to take the initiative. A. When and how these overtime hours can be worked?

It isn't always compulsory for you to cover the costs of your employees' commute, but it is an interesting alternative form of remuneration. Does your employee come to work in his or her own car? Then you are not required to cover the cost of the journey!

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

Compensating for your employees' travel expenses Do your employees make use of public transport to get to and from work? Then you are legally obligated to compensate them for their travel expenses.  

The law providing for new notice periods in case of resignation will enter into force on 28 October 2023. It stipulates that the notice period in case of resignation may never exceed 13 weeks for all workers.