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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.

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.

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

To be announced

Staff representatives (both full and alternate) to the works council and/or the committee for prevention and protection at work are protected against dismissal.

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.

The social partners of joint committee 118 and joint committee 220 (food industry) have concluded a draft sector agreement for the period 2023-2024. As a reminder, the RD of 13 May 2023 sets the wage standard at 0% for the period 2023 and 2024.

The 'work bonus' is a reduction of personal social security contributions paid by the worker. The amounts of this reduction were indexed on 1 May 2024.

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

Casual workers in horticultural and agricultural sectors are submitted to specific rules regarding their liability to the NSSO. Some of those rules have been modified for the period from 1st July 2023 to 31 December 2023.