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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.

In some companies, a training plan must be drawn up by 31 March 2024 at the latest.

Employer's obligations at end of employment contract.

Employer's obligations at end of employment contract.

In 2024, what can we expect when it comes to withholding tax? A few new features. Find out more.

As an employer you may award a kilometre allowance to your employees who use their own cars, motorcycles or mopeds for professional travel. As of 1 April 2024, a new amount will be applicable .

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

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

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 threshold index for the public sector and the social benefits has been exceeded in October 2023. Consequently, several allowances, such as the allowances for night work, have been indexed with 2% in November 2023.