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On 1 January 2024 , the rules currently in force for the settlement of the single leaver holiday pay of non-manual workers and of the holiday pay when switching from manual worker to non-manual worker status will be fundamentally changed

The amount of the Guaranteed Average Monthly Minimum Income (GAMMI) increases as of 1 April 2024, in accordance with the social agreement reached on 25 June 2021.

Employers active in the fruit or vegetable growing sector can benefit from a new tax support measure.

If you employ older employees, you are entitled to a reduction in employers' social security contributions.

The final payment date of the purchasing power bonus is extended by 3 months until 31 March 2024.

From 1 August 2023, it will be possible to enter into a company collective bargaining agreement that provides for the payment of compensation in lieu of the provision and maintenance of work clothing. Previously, only an sector collective bargaining agreement could provide for this compensation.

The provisioning amounts for the 2024 holiday pay which have been recorded in the balance sheets on 31 December 2023 and which can be accepted as professional expenses are definitively known.

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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!

Compensating for your employees' travel expenses Do your employees make use of public transport to get to and from work? Then you are legally obligated to compensate them for their travel expenses.