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The Federal Learning Account (FLA) entered into force on 1 April 2024.

A company that is not subject to VAT and that wants to make use of the system of economic unemployment for its non-manual workers can now rely on any accounting document or justification to prove that it is in difficulty.

The tool of the purchasing power bonus continues to appeal to the imagination. There are already several sectors and employers that will award this bonus.

Of u nu ondernemer, accountant of HR-medewerker bent, onze kleine workshops en grotere infosessies houden u up-to-date en geven u concrete tips om meteen toe te passen.  Bekijk het aanbod hieronder en schrijf u snel in. Het aantal plaatsen is beperkt.

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 social partners of JC 207 and JC 116 (chemical industry) concluded a sector agreement on 29 June 2023 for the period 2023-2024. As a reminder, the RD of 13 May 2023 sets the wage standard at 0% for the period 2023 and 2024.

From 1 August 2023, it will be possible to enter into a company collective bargaining agreement that provides for the payment of compensation in lieu of the provision and maintenance of work clothing. Previously, only an sector collective bargaining agreement could provide for this compensation.

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?

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.

In some companies, a training plan must be drawn up by 31 March 2024 at the latest.