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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.

A new European framework agreement has been concluded to facilitate cross-border telework. Belgium has signed this agreement. It will therefore apply from 1 July 2023.

Every year, when summer vacations are approaching, employers ask us about the conditions that must be met to employ students.

The amount of the allowance provided by collective labour agreement (CLA) no. 46 will be revalued as from 1 July 2023.

Since 1 July 2022, pensioners working in the care sector have been entitled to an exemption of personal social security contributions for their performances in that sector.

Each year the Belgian National Labour Council determines, in pursuance of the collective bargaining agreement No 17, whether the corporate allowances and the reference wage threshold for the RCC/SWT must be adjusted with a coefficient based on the evolution of the conventional wages.

In order to maintain easier access to temporary unemployment for economic reasons for non-manual workers, the National Labour Council has concluded collective labour agreement (CLA) No. 172..

From 1 January 2023, the social security treatment of the award of compensation for the assignment or licensing of copyright will undergo significant changes. Under certain conditions, this compensation may be exempt from social security contributions.