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From 1 April 2024, the ceiling for the very low wage component has been adjusted to compensate for the increase in the GMWR on the same date.

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

An employer may award a flat-rate kilometric allowance to staff members who use their own cars, motorcycles or mopeds for professional travel. As of 1 July 2023, a new amount will be applicable.

New requirements for exemption from payment of withholding tax for shift and night work from 1 April 2024

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

The NSSO provides a new type of Dimona for apprentices in alternate training. The Dimona ALT will have to be used from the beginning of the new school year in all regions.

Unfortunately, our newsletters are not available in English. We only offer newsletters in Dutch and French for the time being.

The law providing for new notice periods in case of resignation will enter into force on 28 October 2023. It stipulates that the notice period in case of resignation may never exceed 13 weeks for all workers.

As from 1 January 2024, new obligations will apply to workers whose incapacity for work occurs during a holiday period in order to be able to benefit from guaranteed pay and the option of carrying over their holidays.

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