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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.

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.

A lot of companies will have to forward their social balance sheet to the National Bank of Belgium after the close of the financial year.

The reform of the flexi-jobs system concerns among other things the amount of the basic wage and the flexi-wage.

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.

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

As an employer, you can reimburse the subsistence expenses made by employees on the occasion of business travels in Belgium.

The threshold index for the public sector and the social benefits has been exceeded in October 2023. Consequently, several allowances, such as the allowances for night work, have been indexed with 2% in November 2023.

The “leerjob” (learning job) is a new and for the time being temporary form of workplace learning in Flanders and Brussels that will take effect from 1 January 2024.

In 2024, what can we expect when it comes to withholding tax? A few new features. Find out more.