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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.

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 '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.

The Programme Law of 22.12.2023 introduced a number of changes to the flexi-job system.

Currently, the protection against dismissal enjoyed by (candidate) employee representatives on the WC and/or the CPPW ceases as soon as they reach the age of 65.

A special rule was introduced for one-off innovation premiums aimed at stimulating the capacity for innovation of companies engaged in research and development.

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.

To implement the agreement framework of 6 April 2023 concluded at central level within the Group of Ten, the National Labour Council approved 5 collective labour agreements regarding the schemes of unemployment with corporate allowance (hereafter RCC/SWT) that will come into effect on 1 July 2023.

The social partners of joint committee 111.03 reached a draft agreement for the period 2023-2024. Reminder: the Royal Decree of 13 May 2023 sets the salary standard for the period 2023-2024 at 0%.

Since 1 July 2022, pensioners working in the care sector have been entitled to an exemption of personal social security contributions for their performances in that sector.