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

As an employer you may award a kilometre allowance to your employees who use their own cars, motorcycles or mopeds for professional travel. As of 1 April 2024, a new amount will be applicable .

On 1 February 2024, the price of an SNCB railcard will increase by 5.9%. In addition, the bicycle allowance amounts will also change.

On 19 October 2023, the Chamber has adopted the draft law regarding the creation and management of the Federal Learning Account.

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.