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Managing personnel requires a professional. Partena Professional provides the social-legal and tax expertise you need, combined with powerful but user-friendly payroll software.

New requirements for exemption from payment of withholding tax for shift and night work from 1 April 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.

Since 1 January 2024, temporarily unemployed employees are entitled to an additional supplement.

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.  

If you make an employee temporarily unemployed, you will have to pay him/her, from 1 January 2024, in addition to the existing supplement(s), an amount of EUR 5 per day of unemployment, unless a subsistence security fund takes care of that payment.

Each year a worker can voluntarily work 100 overtime hours. (A sectoral collective bargaining agreement may increase this limit to 360 hours). Both the employer and the worker must agree, but the worker is supposed to take the initiative. A. When and how these overtime hours can be worked?

The added value coefficient for the calculation of rental benefits of company directors for 2024 has been published.

The Brussels Capital Region provides 10 temporary bonuses for Brussels companies affected by Brexit. One concerns personnel costs.