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No later than 1 April 2024, new obligations exist when you invoke medical force majeure to terminate the contract.

The right to disconnect must be guaranteed in certain companies from 1 April 2023. In concrete terms, if you employ at least 20 workers, you are required to provide for this right via a company collective bargaining agreement (CBA) or your employment regulations.

The Act of 5 November 2023 provides for the allocation of an additional supplement for employees who are made temporarily unemployed from 1 January 2024.

If you make an employee temporarily unemployed, you will have to pay him/her, from 1 January 2024, in addition to the existing supplement(s), an amount of EUR 5 per day of unemployment, unless a subsistence security fund takes care of that payment.

Since 1 January 2024, temporarily unemployed employees are entitled to an additional supplement.

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.

Pensioners may carry on an occupation, but the resulting income may not exceed certain thresholds, otherwise pension benefits will be lost.

The central index was exceeded in October 2023. As a result, certain social benefits will be indexed by 2% in November 2023. This has an impact on the company supplements paid in the context of unemployment schemes with company supplements (RCC/SWT).

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

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.