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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.

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.

Clarifications have been made to the scheme of protection against dismissal and against any adverse measure applicable in case of workplace violence and harassment.

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

Each year the Belgian National Labour Council determines, in pursuance of the collective bargaining agreement No 17, whether the corporate allowances and the reference wage threshold for the RCC/SWT must be adjusted with a coefficient based on the evolution of the conventional wages.

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.

As an employer, you can allocate a loan to your employees on favourable terms (interest-free or at a a reduced rate of interest ). The reference rates of interest for 2023 have been published.

The SA (Société Anonyme) is a business type, usually reserved for financially powerful companies. It’s a capital-focused partnership that pulls in wealth anonymously. Compared to the SRL, the SA has a more complicated management organisation.