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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.

The employers of the public and private sectors are entitled to a structural reduction of their employer contributions to the social security for their workers subject to all social security sectors, as far as they satisfy some specific conditions.

Every year, when summer vacations are approaching, employers ask us about the conditions that must be met to employ students.

Due to technical issues at Microsoft, we are currently experiencing accessibility issues. Please excuse us for the inconvenience.

In certain cases, the electoral procedure has to be terminated earlier.

During the electoral procedure, several formalities will have to be fulfilled including the posting of the lists of candidates.

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.

Since 1 July 2022, pensioners working in the care sector have been entitled to an exemption of personal social security contributions for their performances in that sector.

In the Flemish Region, certain aspects of the Flemish training leave system (Vlaams opleidingsverlof) have been adjusted to optimise the operational process.

A special rule was introduced for one-off innovation premiums aimed at stimulating the capacity for innovation of companies engaged in research and development.