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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.

The reform of the flexi-jobs system concerns among other things the amount of the basic wage and the flexi-wage.

A lot of companies will have to forward their social balance sheet to the National Bank of Belgium after the close of the financial year.

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.

Employers hiring before the end of 2023 may still be able to benefit from the target group reduction for first hirings. Indeed, from 1 January 2024, this reduction will change dramatically.

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

The formalities which need to be accomplished between day X - 35 and day X can be summarized as follows.

The threshold index for the public sector and the social benefits has been exceeded in October 2023. Consequently, several allowances, such as the allowances for night work, have been indexed with 2% in November 2023.

Company cars: the reference CO2 emissions for 2024 have been published!

Certain formalities have to be completed during the (pre-)election procedure. Below we give a brief overview of the formalities to be completed on day X.