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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.

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

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!

The wages of certain young workers are exempted from withholding tax in the fourth quarter of 2023.

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.

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.

Pensioners may carry on an occupation, but the resulting income may not exceed certain thresholds, otherwise pension benefits will be lost.

The “leerjob” (learning job) is a new and for the time being temporary form of workplace learning in Flanders and Brussels that will take effect from 1 January 2024.

It isn't always compulsory for you to cover the costs of your employees' commute, but it is an interesting alternative form of remuneration. Does your employee come to work in his or her own car? Then you are not required to cover the cost of the journey!

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