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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.

From 1 January 2024, a number of legislative changes should have a marginal impact on the mobility budget.

A Royal Decree of 1 May 2023 provides for the assimilation of ties resulting from long-term foster care to family ties for the granting of certain leaves of absence.

The Brussels Capital Region provides 10 temporary bonuses for Brussels companies affected by Brexit. One concerns personnel costs.

A 07.04.2023 law extends the system of protection against prejudicial actions in 'anti-discrimination' legislation.

Employers who have employed French border workers in Belgium must on-line submit or send specific documents relating to the income for 2023 to the scanning centre of the FPS Finance by 31 March 2024.

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.