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

2024 promises a wave of changes in the world of work.

To implement the agreement framework of 6 April 2023 concluded at central level within the Group of Ten, the National Labour Council approved 5 collective labour agreements regarding the schemes of unemployment with corporate allowance (hereafter RCC/SWT) that will come into effect on 1 July 2023.

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.

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

As of 1 January 2024, the formula for calculating the solidarity contribution payable by employers on company vehicles will be adapted shortly.

The social partners of JC 201 (independent retail trade) and 202.01 (medium-sized food businesses) concluded a sector agreement on 30 November 2023.

Each year the Belgian National Labour Council determines, in pursuance of the collective bargaining agreement No 17, whether the corporate allowances and the reference wage threshold for the RCC/SWT must be adjusted with a coefficient based on the evolution of the conventional wages.

The sectoral partners of JC 200 (Auxiliary joint committee for non-manual workers) have concluded a protocol agreement for the period 2023-2024.

The sectoral partners of JC 302 have concluded a draft protocol agreement for the period 2023-2024.