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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.

During the electoral procedure, various formalities will have to be completed including adapting the electoral rolls and delivering/sending the convocation letters.

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

Employers hiring before the end of 2023 may still be able to benefit from the target group reduction for first hirings. Indeed, from 1 January 2024, this reduction will change dramatically.

As we announced in our infoflash of 10 July 2023 , the legislation had to be adapted to allow workers who fall ill during their leave to benefit from the guaranteed salary and carry forward their days of leave to a later point in the vacation year.

Certain formalities need to be accomplished during the (pre-)electoral process.

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

This reduction in social security contributions applies to workers with low wages and enables them to benefit from higher net wages. The amounts are indexed as of 1 November 2023.

When a statutory public holiday falls on a Sunday or a day on which the company does not usually work, it must be replaced by a day on which the company usually works.

The national flash controls in the green sectors (JCs 144, 145 and 132), namely the agricultural, horticultural and technical agricultural and horticultural sectors, will continue in the month of October 2023.