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Employers who have employed French border workers in Belgium must on-line submit or send specific documents relating to the income for 2023 to the scanning centre of the FPS Finance by 31 March 2024.

“Paid sportsperson” means a person occupied in preparing or taking part in a sports competition or exhibition under the authority of another person in return for pay exceeding a certain amount.

As we announced in our infoflash of 10 July 2023 , the legislation had to be adapted to allow workers who fall ill during their leave to benefit from the guaranteed salary and carry forward their days of leave to a later point in the vacation year.

From 1 January 2024, employees who become ill during their leave or who are unable to take their leave for a specific reason will be able to carry over their leave to a later date.

No later than 1 April 2024, new obligations exist when you invoke medical force majeure to terminate the contract.

On Sunday 31 March 2024, we will switch to summer time, which means setting our clocks forward one hour. This switch to summer time can pose difficulties for calculating the remuneration of certain categories of workers.

The formalities which need to be accomplished between day X - 35 and day X can be summarized as follows.

When appropriate and provided that certain conditions are met, an agreement must be obtained on the postal vote during the electoral procedure.

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

Since 1 January 2024, the new calculation formulas for the mobility budget have entered into force. However, some areas of uncertainty remained. A tax circular now brings some clarity