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The “leerjob” (learning job) is a new and for the time being temporary form of workplace learning in Flanders and Brussels that will take effect from 1 January 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.

Since 1 January 2024, the new calculation formulas for the mobility budget have entered into force. However, some areas of uncertainty remained. A tax circular now brings some clarity

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

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.

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?

Leave dates within a company can be set either individually by means of an agreement between the employer and each employee or collectively in case of a closure of the company. In this case, the collective closure period must be communicated to your employees by 31 December 2023 at the latest!

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.  

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

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!