• 07 May 2024

    Partial exemption from payment of withholding tax for shift work: “bis variant”

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    The “shift work” exemption applies to shifts performing the same work. The government envisaged a more flexible bis variant.
  • 08 December 2023

    NSSO: reduced contributions for your older employees

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    If you employ older employees, you are entitled to a reduction in employers' social security contributions.
  • 19 October 2023

    Change to winter time: how should shift workers be paid?

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    On Sunday, October 29, 2023, we will switch to winter time, which means that we must set our clocks back an hour (at 3 a.m. it will actually be 2 a.m.). This change to winter time can pose difficulties for calculating the remuneration of certain categories of workers.
  • 20 December 2023

    Attached or assigned wages: Children’s permitted earnings – 2024

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    The amounts that can be earned by children whose parents’ wages are subject to attachment or assignment have been published in the Belgian Official Gazette.
  • 24 November 2023

    Wage thresholds with regard to employment contracts for 2024

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    On 1 January 2024, the annual wage thresholds for the application of certain provisions of the Employment Contract Act of 3.7.1978 will be subject to adaptation following the annual indexation.
  • 14 December 2023

    NSSO: changes to the activation contribution

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    From 01.01.2024, the rates of this contribution will be increased
  • 21 March 2024

    Switch to summer time: how should shift workers be paid?

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    On Sunday 31 March 2024, we will switch to summer time, which means setting our clocks forward one hour. This switch to summer time can pose difficulties for calculating the remuneration of certain categories of workers.
  • 02 February 2024

    Loan at a reduced rate of interest or interest-free loan: rates of interests 2023

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    As an employer, you can allocate a loan to your employees on favourable terms (interest-free or at a a reduced rate of interest ). The reference rates of interest for 2023 have been published.
  • 17 January 2024

    2024: New year and new tax rules

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    In 2024, what can we expect when it comes to withholding tax? A few new features. Find out more.
  • 08 December 2023

    Over and out for the special tax regime for foreign executives

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