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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.

The final payment date of the purchasing power bonus is extended by 3 months until 31 March 2024.

Managing personnel requires a professional. Partena Professional provides the social-legal and tax expertise you need, combined with powerful but user-friendly payroll software.

Entering into an employment contract Every time you take on a new team member, you are legally required to enter into an employment contract with them. Partena Professional is happy to explain the how and why.

Compensating for your employees' travel expenses Do your employees make use of public transport to get to and from work? Then you are legally obligated to compensate them for their travel expenses.  

The temporary increase in the limit of 130 to 180 tax-friendly overtime hours expired on 30 June 2023. It has been decided to extend this measure for all sectors up to and including 30 June 2025.

The amounts (or income limits) for the calculation of the attachable or assignable portion of earnings for 2024 have been published in the Moniteur Belge

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

In Flanders, the commuting fund (Pendelfonds) regularly launches calls for projects to subsidise more sustainable mobility. From 18 September until 18 October 2023, companies can submit a project to obtain a subsidy of up to 200,000 € per company.

When a statutory public holiday falls on a Sunday or a day on which the company does not usually work, it must be replaced by a day on which the company usually works.