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

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 SRL (société à responsabilité limitée) is a popular business type in Belgium. The most important characteristic of an SRL is the limited liability of shareholders. This means that, in case of bankruptcy, creditors will only be able to make a claim to the company assets – not the personal capital of shareholders. 

On 19 October 2023, the Chamber has adopted the draft law regarding the creation and management of the Federal Learning Account.

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.

In the Brussels-Capital Region, certain aspects of the paid educational leave system have been reformed, with effect from 1 September 2023.

On 1 July 2023, a number of new measures will enter into force. Here is a brief overview.

The NSSO has announced on its website a new date of entry into force for this obligation to register through its "Check in and out@work" (CIaO) application: the date of 1 April 2024 has been postponed to 1 September 2024.

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 01.01.2024, the rates of this contribution will be increased