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

Do you need to organise social elections in May 2024? The procedure involved is strict and complex, but you can rely on Partena Professional's expertise to fully understand what is at stake.

From 1 April 2024 at the latest, if you invoke medical force majeure to terminate the contract, you must communicate certain data to the INAMI/RIZIV and pay a contribution of 1,800€ to the Return-to-Work Fund.

Leave dates within a company can be set either individually by means of an agreement between the employer and each employee or collectively in case of a closure of the company. In this case, the collective closure period must be communicated to your employees by 31 December 2023 at the latest!

In some companies, a training plan must be drawn up by 31 March 2024 at the latest.

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.

One of the elements to calculate the taxable benefit for company cars for 2024, the reference CO2 emission, remains unknown. Why is that?

The wages of certain young workers are exempted from withholding tax in the fourth quarter of 2023.

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

The amounts that can be earned by children whose parents’ wages are subject to attachment or assignment have been published in the Belgian Official Gazette.