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During the electoral procedure, various formalities will have to be completed including adapting the electoral rolls and delivering/sending the convocation letters.

No later than 1 April 2024, new obligations exist when you invoke medical force majeure to terminate the contract.

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.

Employees who work from home on a structural and regular basis for a substantial part of their working time, may receive a flat-rate office allowance from their employer.

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 central index was exceeded in October 2023. As a result, certain social benefits will be indexed by 2% in November 2023. This has an impact on the company supplements paid in the context of unemployment schemes with company supplements (RCC/SWT).

On 1 April 2024, four sectors in which the flexi-job system had recently been authorized (on 1 January 2024) either fully or partially “exit” the system. Meanwhile, other employers will re-enter the system.

Each year the Belgian National Labour Council determines, in pursuance of the collective bargaining agreement No 17, whether the corporate allowances and the reference wage threshold for the RCC/SWT must be adjusted with a coefficient based on the evolution of the conventional wages.

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.

A draft programme act envisages numerous adaptations to the flexi-job as from 1 January 2024; these are part of the 2024 budget agreement.