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From 1 August 2023, it will be possible to enter into a company collective bargaining agreement that provides for the payment of compensation in lieu of the provision and maintenance of work clothing. Previously, only an sector collective bargaining agreement could provide for this compensation.

Have you set up a company? Then your operating profit is liable to corporation tax, and your salary as the person running the business or a manager is liable to income tax. Optimizing your pay means in the first instance that you will pay less in tax and social security contributions - a statutory right but which, nevertheless, is subject to certain restrictions.

Managing personnel requires a professional. Partena Professional provides the social-legal and tax expertise you need, combined with powerful but user-friendly payroll software.

Each year a worker can voluntarily work 100 overtime hours. (A sectoral collective bargaining agreement may increase this limit to 360 hours). Both the employer and the worker must agree, but the worker is supposed to take the initiative. A. When and how these overtime hours can be worked?

One of the elements to calculate the taxable benefit for company cars for 2024, the reference CO2 emission, remains unknown. Why is that?

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

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 .

During the month of June 2024, the social inspection services will carry out national flash controls in the hospitality sector (JC 302).

When a statutory public holiday falls on a Sunday or a day on which the company does not usually work, it must be replaced by a day on which the company usually works.

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