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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.

The legal experts at Partena Professional share the latest social security developments with you. Find out the latest news in social security legislation.

On 1 January 2024, the annual wage thresholds for the application of certain provisions of the Employment Contract Act of 3.7.1978 will be subject to adaptation following the annual indexation.

In some companies, a training plan must be drawn up by 31 March 2024 at the latest.

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

Employees who work from home on a structural and regular basis for a substantial part of their working time, may receive a flat-rate office allowance from their employer.

The threshold index for the public sector and the social benefits has been exceeded in October 2023. Consequently, several allowances, such as the allowances for night work, have been indexed with 2% in November 2023.

As an employer, you can allocate a loan to your employees on favourable terms (interest-free or at a a reduced rate of interest ). The reference rates of interest for 2023 have been published.

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Employers hiring before the end of 2023 may still be able to benefit from the target group reduction for first hirings. Indeed, from 1 January 2024, this reduction will change dramatically.