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

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 01.01.2024, the rates of this contribution will be increased

The social partners of JC 201 (independent retail trade) and 202.01 (medium-sized food businesses) concluded a sector agreement on 30 November 2023.

A company that is not subject to VAT and that wants to make use of the system of economic unemployment for its non-manual workers can now rely on any accounting document or justification to prove that it is in difficulty.

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.

From 1 July 2023, it will again be possible to make your workers work 120 additional voluntary overtime hours, also known as "relance hours" - under an advantageous social and tax regime. We were still waiting for clarification on the social and tax treatment of these hours.

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.

In principle, the first meeting of the works council and/or the committee for prevention and protection at work takes place on the days following the social elections.

During the (pre-) electoral process, it will be necessary to determine the duties of the management staff and, where appropriate, the duties of the executives.