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The caps of the wage bonus CBA no. 90 for 2024 have been published. Find out up to what amount you can award a tax-free wage bonus to your employees.

Employees who work from home on a structural and regular basis for a substantial part of their working time, may receive a flat-rate office allowance from their employer.

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.

A draft programme act envisages numerous adaptations to the flexi-job as from 1 January 2024; these are part of the 2024 budget agreement.

The taxable benefit for the provision of accommodation is calculated on the basis of the indexed cadastral income. The cadastral income indexation coefficient for 2024 has been determined.

The added value coefficient for the calculation of rental benefits of company directors for 2024 has been published.

For a company to be considered small certain thresholds must not be exceeded. These thresholds will be adjusted upwards for the financial years starting after 31 December 2023.

If an employee has given you the right to use their mobile phone number under the terms of their employment contract, from 1 January 2024 they can ask it back.

an absent employer can delegate his powers

The work bonus for low-wage workers will be increased from 1 April 2024. The fiscal work bonus is being strengthened in a targeted way.