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The SA (Société Anonyme) is a business type, usually reserved for financially powerful companies. It’s a capital-focused partnership that pulls in wealth anonymously. Compared to the SRL, the SA has a more complicated management organisation.

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.

Each year, the prevention adviser must draw up a report about the functioning of his Internal Service for Prevention and Protection at Work (ISPPW).

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.

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 a self-employed person, you pay quarterly social security contributions. These are calculated based on your estimated income. When the tax authorities forward your actual income to your social security fund 2 to 3 years later, the fund calculates your actual and final social security contributions. After this final calculation, there will be a regularisation.

During the (pre-) electoral process, it will be necessary to determine the duties of the management staff and, where appropriate, the duties of the executives.

The law governing the organisation of the next social elections was published in the Belgian Official Gazette.

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.