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

Employers who reduce their working time can benefit from a reduction in social security contributions. A new condition will be added for part-time workers.

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

In the Flemish Region, certain aspects of the Flemish training leave system (Vlaams opleidingsverlof) have been adjusted to optimise the operational process.

The social partners of JC 207 and JC 116 (chemical industry) concluded a sector agreement on 29 June 2023 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.

From 1 April 2024, the ceiling for the very low wage component has been adjusted to compensate for the increase in the GMWR on the same date.

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.

Further to their announcement in 2021, we have been expecting the formulas to calculate the mobility budget. A Royal Decree now determines the two formulas – real or fixed rate. These methods will be enforced on 1 January 2024. Here’s a quick tour of these two calculation methods.

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.