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From 1 July 2023, it will again be possible to make your workers work 120 additional voluntary overtime hours, also known as "relance hours" - under an advantageous social and tax regime. We were still waiting for clarification on the social and tax treatment of these hours.

The summer holidays are approaching and lots of questions are arising about the legislation on the annual leave.

A draft law adopted by the House on 13 July aims to allow employees who fall ill during their holidays to benefit from guaranteed pay and to carry over their days of leave to the end of their incapacity or at a later date.

The days of leave in the company can be determined collectively (for all personnel members) in case of closing of the company, or individually by means of an agreement between the employer and each worker.

We announced this in our Infoflash of 6 December 2022: the government allows you to defer part of your employer social security contributions due for the 3rd and/or 4th quarter of 2023.

A 07.04.2023 law extends the system of protection against prejudicial actions in 'anti-discrimination' legislation.

Each year the Belgian National Labour Council determines, in pursuance of the collective bargaining agreement No 17, whether the corporate allowances and the reference wage threshold for the RCC/SWT must be adjusted with a coefficient based on the evolution of the conventional wages.

In principle, the first meeting of the works council and/or the committee for prevention and protection at work takes place on the days following the social elections.

Social elections will take place between 13 May and 26 May 2024 in all companies in the sense of a technical business unit, employing a minimum number of employees.

The amount of the Guaranteed Average Monthly Minimum Income (GAMMI) increases as of 1 April 2024, in accordance with the social agreement reached on 25 June 2021.