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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.

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

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

The central index was exceeded in April 2024. As a result, certain social benefits will be indexed by 2% in May 2024. This has an impact on the company supplements paid in the context of unemployment schemes with company supplements (RCC/SWT).

The temporary increase in the limit of 130 to 180 tax-friendly overtime hours expired on 30 June 2023. It has been decided to extend this measure for all sectors up to and including 30 June 2025.

From 1 April 2024 at the latest, if you invoke medical force majeure to terminate the contract, you must communicate certain data to the INAMI/RIZIV and pay a contribution of 1,800€ to the Return-to-Work Fund.

Company cars: the reference CO2 emissions for 2024 have been published!

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 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.

If you employ older employees, you are entitled to a reduction in employers' social security contributions.