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Leave dates within a company can be set either individually by means of an agreement between the employer and each employee or collectively in case of a closure of the company. In this case, the collective closure period must be communicated to your employees by 31 December 2023 at the latest!

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

When a statutory public holiday falls on a Sunday or a day on which the company does not usually work, it must be replaced by a day on which the company usually works.

The formalities which need to be accomplished between day X - 35 and day X can be summarized as follows.

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 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 national flash controls in the green sectors (JCs 144, 145 and 132), namely the agricultural, horticultural and technical agricultural and horticultural sectors, will continue in the month of October 2023.

The end of the year is approaching and some of your employees still have a fair number of holiday days to take before 31 December. So what are the rules and your obligations in such cases?

Managing personnel requires a professional. Partena Professional provides the social-legal and tax expertise you need, combined with powerful but user-friendly payroll software.

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.