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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.

"Supporting entrepreneurs": that is Partena Professional’s mission. As business entrepreneurs, you take care of the foundations of our economy. Partena Professional will support your passion by being the perfect partner for your plans with the same dedication and ambition.

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.

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.

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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.

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.

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The primary goal of an SComm (Société en commandite) is realising a common, social goal through certain economic and social activities, maximising profit in the process. The difference in this business type now is that the social angle is an absolute requirement.