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

An internal reporting channel is mandatory in legal entities in the private sector employing at least 50 employees. A law of 9.2.2024 clarifies the calculation modalities of this threshold.

Following the 2023-2024 interprofessional agreement, recovery hours were reintroduced. From July 2023 to June 2025, it will again be possible to work 120 additional voluntary overtime hours, also known as ‘recovery hours’. In principle, these hours are exempt from a social and tax point of view.

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

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

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.

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.

The social partners of JC 201 (independent retail trade) and 202.01 (medium-sized food businesses) concluded a sector agreement on 30 November 2023.

The reform of the flexi-jobs system concerns among other things the amount of the basic wage and the flexi-wage.

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.