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As a self-employed person, you pay quarterly social security contributions. These are calculated based on your estimated income. When the tax authorities forward your actual income to your social security fund 2 to 3 years later, the fund calculates your actual and final social security contributions. After this final calculation, there will be a regularisation.

Since many years Partena Professional has devoted all the attention required to the protection of privacy with regard to the processing of personal data, whether under the law of 8 December 1992 or since 25/05/2018 under the European Regulation 2016/679 of 27 April 2016 better known as GDPR.

As an employer, you can allocate a loan to your employees on favourable terms (interest-free or at a a reduced rate of interest ). The reference rates of interest for 2023 have been published.

The SA (Société Anonyme) is a business type, usually reserved for financially powerful companies. It’s a capital-focused partnership that pulls in wealth anonymously. Compared to the SRL, the SA has a more complicated management organisation.

In general, the employer decides whether to hire or fire an employee.

As a self-employed person, you have to pay quarterly social contributions. But what exactly are social contributions? Why do you have to pay them? And how are they calculated? You'll read it here. 

The sectoral partners of JC 124 have concluded a sectoral agreement for the period 2023-2024. This agreement must be fully consistent with the RD of 13 May 2023 that sets the wage standard for the 2023 and 2024 period (0%).

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.

The status for artists comes into force on 1 January 2024. This will lead to changes in the social and tax benefits available to them.

An internal reporting channel is mandatory in legal entities in the private sector employing at least 50 employees. A law of 9.2.2024 clarifies the calculation modalities of this threshold.