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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.

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.

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.

A draft programme act envisages numerous adaptations to the flexi-job as from 1 January 2024; these are part of the 2024 budget agreement.

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.

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.

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

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

During the electoral procedure, several formalities will have to be fulfilled including the posting of the lists of candidates.