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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.

The wages of certain young workers are exempted from withholding tax in the fourth quarter of 2023.

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

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

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 reform of the flexi-jobs system concerns among other things the amount of the basic wage and the flexi-wage.

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.

Unfortunately, our newsletters are not available in English. We only offer newsletters in Dutch and French for the time being.

On 1 January 2024 , the rules currently in force for the settlement of the single leaver holiday pay of non-manual workers and of the holiday pay when switching from manual worker to non-manual worker status will be fundamentally changed

Which provisions apply to your employees' pensions? Is one of your employees entering retirement? Nothing to worry about, so long as you respect the provisions of the pension. Employee pension conditions You grant a retirement pension to employees who: