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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.

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

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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.

To be announced

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.

The taxable benefit for the provision of accommodation is calculated on the basis of the indexed cadastral income. The cadastral income indexation coefficient for 2024 has been determined.