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The Memento of the Employer was a monthly information sheet, in which one or more aspects of social regulations were thoroughly discussed. Each issue contained new information that concerns you as an entrepreneur and also a panorama of social news.

As a self-employed person, you must pay social contributions to your social insurance fund. In return, you receive some social rights and benefits (legal pension, healthcare, child allowance, bridging rights, etc.) But how are social contributions calculated? On what criteria is the calculation based? We explain it all here. 

On 31 December2023, the special tax regime for foreign executives will end.

The legal experts at Partena Professional share the latest social security developments with you. Find out the latest news in social security legislation.

By expanding your business activities across borders, your company is taking a huge step. You will have to hire foreign employees and/or send Belgian employees to another country.   

As a self-employed person, you pay quarterly social security contributions. These are calculated based on your estimated income. When the tax authorities forward your actual income to your social security fund 2 to 3 years later, the fund calculates your actual and final social security contributions. After this final calculation, there will be a regularisation.

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.

When you're self-employed, you have to pay social security contributions. In return, you get certain social rights. You also have certain obligations as a self-employed person. This page explains your rights and obligations. 

So, you want to hire your first or a new employee. But how do you find the right profile and/or the right candidate?