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There is still a severe labour shortage in the healthcare sector. This is why Minister Vandenbroucke announced on his website the Government's decision to extend 2 measures for pensioners working in the health care sector by one year.

An employer may award a flat-rate kilometric allowance to staff members who use their own cars, motorcycles or mopeds for professional travel. As of 1 July 2023, a new amount will be applicable.

New requirements for exemption from payment of withholding tax for shift and night work from 1 April 2024

Employers active in the fruit or vegetable growing sector can benefit from a new tax support measure.

The NSSO provides a new type of Dimona for apprentices in alternate training. The Dimona ALT will have to be used from the beginning of the new school year in all regions.

The law providing for new notice periods in case of resignation will enter into force on 28 October 2023. It stipulates that the notice period in case of resignation may never exceed 13 weeks for all workers.

As from 1 January 2024, new obligations will apply to workers whose incapacity for work occurs during a holiday period in order to be able to benefit from guaranteed pay and the option of carrying over their holidays.

A special rule was introduced for one-off innovation premiums aimed at stimulating the capacity for innovation of companies engaged in research and development.

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

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.