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The work bonus for low-wage workers will be increased from 1 April 2024. The fiscal work bonus is being strengthened in a targeted way.

"Supporting entrepreneurs": that is Partena Professional’s mission. As business entrepreneurs, you take care of the foundations of our economy. Partena Professional will support your passion by being the perfect partner for your plans with the same dedication and ambition.

On 1 April 2024, four sectors in which the flexi-job system had recently been authorized (on 1 January 2024) either fully or partially “exit” the system. Meanwhile, other employers will re-enter the system.

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.

The Programme Law of 22.12.2023 introduced a number of changes to the flexi-job system.

Employers active in the fruit or vegetable growing sector can benefit from a new tax support measure.

As of 1 January 2024, the formula for calculating the solidarity contribution payable by employers on company vehicles will be adapted shortly.

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From 1 April 2024, the ceiling for the very low wage component has been adjusted to compensate for the increase in the GMWR on the same date.

The primary goal of an SComm (Société en commandite) is realising a common, social goal through certain economic and social activities, maximising profit in the process. The difference in this business type now is that the social angle is an absolute requirement.