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Employer's obligations at end of employment contract.

Employers active in the fruit or vegetable growing sector can benefit from a new tax support measure.

To encourage workers on long-term disability to return to work, the health insurance fund pays a €1,000 bonus to employers who employ a worker for at least 3 months in an activity authorised by the health insurance fund.

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

The formalities which need to be accomplished between day X - 35 and day X can be summarized as follows.

The application period for the Flemish aid areas is extended by 2 years. Companies in aid areas around Genk and Turnhout can apply for tax aid until 31 October 2024, while companies in the aid area around Zaventem-Vilvoorde have this option until 31 May 2028.

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?

During the month of March 2024, the social inspection services will carry out flash controls in the moving sector (JSC 140.05).

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On Sunday 31 March 2024, we will switch to summer time, which means setting our clocks forward one hour. This switch to summer time can pose difficulties for calculating the remuneration of certain categories of workers.