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

Certain formalities have to be completed during the (pre-)election procedure. Below we give a brief overview of the formalities to be completed on day X.

A new European framework agreement has been concluded to facilitate cross-border telework. Belgium has signed this agreement. It will therefore apply from 1 July 2023.

To be announced

The school holiday period is the perfect time to hire a student since students are more available during this period than during the school year.

Employers hiring before the end of 2023 may still be able to benefit from the target group reduction for first hirings. Indeed, from 1 January 2024, this reduction will change dramatically.

For absences in the context of educational leave, the employee is entitled to the payment of his normal wage on the usual dates. However, this wage is limited to a certain amount.

If you are a customer of the payroll office of Partena Professional, you can find here below our standard Data Protection Agreement.

A partnership with Partena Professional offers you, as an accountant, the right expertise and some interesting benefits:    You determine how you use our services.

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