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Casual workers in horticultural and agricultural sectors are submitted to specific rules regarding their liability to the NSSO. Some of those rules have been modified for the period from 1st July 2023 to 31 December 2023.

The employers of the public and private sectors are entitled to a structural reduction of their employer contributions to the social security for their workers subject to all social security sectors, as far as they satisfy some specific conditions.

The social partners of JC 201 (independent retail trade) and 202.01 (medium-sized food businesses) concluded a sector agreement on 30 November 2023.

The sectoral partners of JC 200 (Auxiliary joint committee for non-manual workers) have concluded a protocol agreement for the period 2023-2024.

Each year the Belgian National Labour Council determines, in pursuance of the collective bargaining agreement No 17, whether the corporate allowances and the reference wage threshold for the RCC/SWT must be adjusted with a coefficient based on the evolution of the conventional wages.

The threshold index for the public sector and the social benefits has been exceeded in April 2024. Consequently, several allowances, such as the allowances for night work, have been indexed with 2% in May 2024.

The sectoral partners of JC 302 have concluded a draft protocol agreement for the period 2023-2024.

As expected, the wage standard for 2023-2024 was officially set at 0.0% by the Royal Decree of 13 May 2023. This standard determines how much the average wage cost per employee may increase for a maximum of two years.

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.

From 1 January 2024, a number of legislative changes should have a marginal impact on the mobility budget.