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The sectoral partners of JC 124 have concluded a sectoral agreement for the period 2023-2024. This agreement must be fully consistent with the RD of 13 May 2023 that sets the wage standard for the 2023 and 2024 period (0%).

In 2024, what can we expect when it comes to withholding tax? A few new features. Find out more.

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

From 1 January 2024, a number of legislative changes should have a marginal impact on the mobility budget.

As announced in a previous Infoflash, the government has come to an agreement: for the calculation of the holiday pay and holiday duration for 2023, the days of temporary unemployment due to force majeure in the first six months of 2022 will be treated as days actually worked.

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.

If you employ older employees, you are entitled to a reduction in employers' social security contributions.

In general, the employer decides whether to hire or fire an employee.

Employers who have employed French border workers in Belgium must on-line submit or send specific documents relating to the income for 2023 to the scanning centre of the FPS Finance by 31 March 2024.

Casual workers in horticultural and agricultural sectors are submitted to specific rules regarding their liability to the NSSO. Some of those rules have been modified for the period from 1st July 2023 to 31 December 2023.