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As an employer, you can reimburse the subsistence expenses made by employees on the occasion of business travels in Belgium.

If you employ older employees, you are entitled to a reduction in employers' social security contributions.

From 1 January 2024, a number of legislative changes should have a marginal impact on the mobility budget.

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

On 31 December2023, the special tax regime for foreign executives will end.

For absences in the context of educational leave, the employee is entitled to the payment of his normal wage on the usual dates. However, this wage is limited to a certain amount.

The sectoral partners of JC 302 have concluded a draft protocol agreement for the period 2023-2024.

Employers active in the fruit or vegetable growing sector can benefit from a new tax support measure.

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

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.