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

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

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

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.

The social partners of JC 207 and JC 116 (chemical industry) concluded a sector agreement on 29 June 2023 for the period 2023-2024. As a reminder, the RD of 13 May 2023 sets the wage standard at 0% for the period 2023 and 2024.

The summer holidays are approaching and lots of questions are arising about the legislation on the annual leave.

A lot of companies will have to forward their social balance sheet to the National Bank of Belgium after the close of the financial year.

From 01.01.2024, the rates of this contribution will be increased

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.

A special rule was introduced for one-off innovation premiums aimed at stimulating the capacity for innovation of companies engaged in research and development.