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Social elections will take place between 13 May and 26 May 2024 in all companies in the sense of a technical business unit, employing a minimum number of employees.

You want to hire your first employee or take over an existing business with staff. Congratulations, you're becoming an employer! But what does that actually entail?   

Pensioners may carry on an occupation, but the resulting income may not exceed certain thresholds, otherwise pension benefits will be lost.

The right to disconnect must be guaranteed in certain companies from 1 April 2023. In concrete terms, if you employ at least 20 workers, you are required to provide for this right via a company collective bargaining agreement (CBA) or your employment regulations.

Does your company employ at least 50 full-time equivalents? Then the upcoming social elections of May 2020 need your attention: you must now prepare the first deadlines for the establishment or renewal of your company's consultative bodies.

We announced this in our Infoflash of 6 December 2022: the government allows you to defer part of your employer social security contributions due for the 3rd and/or 4th quarter of 2023.

Employers hiring before the end of 2023 may still be able to benefit from the target group reduction for first hirings. Indeed, from 1 January 2024, this reduction will change dramatically.

If you employ older employees, you are entitled to a reduction in employers' social security contributions.

The amounts (or income limits) for the calculation of the attachable or assignable portion of earnings for 2024 have been published in the Moniteur Belge