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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.

The central index was exceeded in October 2023. As a result, certain social benefits will be indexed by 2% in November 2023. This has an impact on the company supplements paid in the context of unemployment schemes with company supplements (RCC/SWT).

This reduction in social security contributions applies to workers with low wages and enables them to benefit from higher net wages. The amounts are indexed as of 1 November 2023.

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

On 1 April 2024, four sectors in which the flexi-job system had recently been authorized (on 1 January 2024) either fully or partially “exit” the system. Meanwhile, other employers will re-enter the system.

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

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.

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.

Company cars: the reference CO2 emissions for 2024 have been published!

As of 1 January 2024, the formula for calculating the solidarity contribution payable by employers on company vehicles will be adapted shortly.