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As expected, the wage standard for 2023-2024 was officially set at 0.0% by the Royal Decree of 13 May 2023. This standard determines how much the average wage cost per employee may increase for a maximum of two years.

An internal reporting channel is mandatory in legal entities in the private sector employing at least 50 employees. A law of 9.2.2024 clarifies the calculation modalities of this threshold.

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.

The sectoral partners of JC 302 have concluded a draft protocol agreement for the period 2023-2024.

From 1 January 2024, a number of legislative changes should have a marginal impact on the mobility budget.

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

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.

As an employer, you can reimburse the subsistence expenses made by employees on the occasion of business travels in Belgium.

The tool of the purchasing power bonus continues to appeal to the imagination. There are already several sectors and employers that will award this bonus.

The status for artists comes into force on 1 January 2024. This will lead to changes in the social and tax benefits available to them.