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The caps of the wage bonus CBA no. 90 for 2024 have been published. Find out up to what amount you can award a tax-free wage bonus to your employees.

Following the 2023-2024 interprofessional agreement, recovery hours were reintroduced. From July 2023 to June 2025, it will again be possible to work 120 additional voluntary overtime hours, also known as ‘recovery hours’. In principle, these hours are exempt from a social and tax point of view.

Employees who work from home on a structural and regular basis for a substantial part of their working time, may receive a flat-rate office allowance from their employer.

A lot of companies will have to forward their social balance sheet to the National Bank of Belgium after the close of the financial year.

The reform of the flexi-jobs system concerns among other things the amount of the basic wage and the flexi-wage.

Good news for some commuters: the contribution to their public transport season ticket will increase from 1 June! However, they will have to get the right fare formula, and as we will see, that is not so easy.

On 1 September 2023, 2 new premiums for work-based learning will enter into force in Flanders.

The taxable benefit for the provision of accommodation is calculated on the basis of the indexed cadastral income. The cadastral income indexation coefficient for 2024 has been determined.

Staff representatives (both full and alternate) to the works council and/or the committee for prevention and protection at work are protected against dismissal.

As the student employment contract is a fixed-term contract, it automatically ends on the end date indicated in the contract, with no notice required. However, it is possible to terminate the contract before the end of the term.