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The law governing the organisation of the next social elections was published in the Belgian Official Gazette.

The provisioning amounts for the 2024 holiday pay which have been recorded in the balance sheets on 31 December 2023 and which can be accepted as professional expenses are definitively known.

New requirements for exemption from payment of withholding tax for shift and night work from 1 April 2024

The “shift work” exemption applies to shifts performing the same work. The government envisaged a more flexible bis variant.

The legal experts at Partena Professional share the latest social security developments with you. Find out the latest news in social security legislation.

The shift work exemption applies if the same work, both in terms of content and scope, is performed in shifts. The Government is currently working on updating the measure.

The application period for the Flemish aid areas is extended by 2 years. Companies in aid areas around Genk and Turnhout can apply for tax aid until 31 October 2024, while companies in the aid area around Zaventem-Vilvoorde have this option until 31 May 2028.

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.

The school holiday period is the perfect time to hire a student since students are more available during this period than during the school year.

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