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The caps of the wage bonus CBA no. 90 for 2024 have been published. Find out up to what amount you can award a tax-free wage bonus to your employees.

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 work bonus for low-wage workers will be increased from 1 April 2024. The fiscal work bonus is being strengthened in a targeted way.

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

From 1 September 2023, workers may use an electronic version of the C3.2A check form when they are temporarily unemployed.

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.

Social elections will take place between 13 May and 26 May 2024 in all companies in the sense of a technical business unit, employing a minimum number of employees.

Certain formalities have to be completed during the (pre-)election procedure. Below we give a brief overview of the formalities to be completed on day X.

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.

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.