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The work bonus for low-wage workers will be increased from 1 April 2024. The fiscal work bonus is being strengthened in a targeted way.

If, at the moment of the recruitment of your higher employees dating from before 1st January 2014, you had concluded a clause defining the duration of their notice period in case of dismissal, it is from now on the duration defined by this clause that will be applied.

A draft programme act envisages numerous adaptations to the flexi-job as from 1 January 2024; these are part of the 2024 budget agreement.

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.

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.

Employers who reduce their working time can benefit from a reduction in social security contributions. A new condition will be added for part-time workers.

From 1 April 2024, the ceiling for the very low wage component has been adjusted to compensate for the increase in the GMWR on the same date.

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

The social partners of JC 209 (non-manual workers metal) concluded a sector agreement on 29/9/2023 for 2023-2024. The RD of 13/5/2023 has already set the wage standard at 0% for 2023-2024.

As of 1 January 2024, the formula for calculating the solidarity contribution payable by employers on company vehicles will be adapted shortly.