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To implement the agreement framework of 6 April 2023 concluded at central level within the Group of Ten, the National Labour Council approved 5 collective labour agreements regarding the schemes of unemployment with corporate allowance (hereafter RCC/SWT) that will come into effect on 1 July 2023.

The social partners of JC 209 (non-manual workers metal) concluded a sector agreement on 29/9/2023 for 2023-2024. The RD of 13/5/2023 has already set the wage standard at 0% for 2023-2024.

We announced this in our Infoflash of 6 December 2022: the government allows you to defer part of your employer social security contributions due for the 3rd and/or 4th quarter of 2023.

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.

From 01.01.2024, the rates of this contribution will be increased

The Act of 5 November 2023 provides for the allocation of an additional supplement for employees who are made temporarily unemployed from 1 January 2024.

The compensation for holiday pay for non-manual workers who were temporarily unemployed due to force majeure crisis in the first half of 2022 will soon be calculated by the NSSO and will be deducted from the contributions of the 3rd quarter 2023.

One of the elements to calculate the taxable benefit for company cars for 2024, the reference CO2 emission, remains unknown. Why is that?

Entering into an employment contract Every time you take on a new team member, you are legally required to enter into an employment contract with them. Partena Professional is happy to explain the how and why.

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