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From 1 January 2024, employees who become ill during their leave or who are unable to take their leave for a specific reason will be able to carry over their leave to a later date.

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

During the month of March 2024, the social inspection services will carry out flash controls in the moving sector (JSC 140.05).

Following the 2023-2024 interprofessional agreement, recovery hours were reintroduced. From July 2023 to June 2025, it will again be possible to work 120 additional voluntary overtime hours, also known as ‘recovery hours’. In principle, these hours are exempt from a social and tax point of view.

“Paid sportsperson” means a person occupied in preparing or taking part in a sports competition or exhibition under the authority of another person in return for pay exceeding a certain amount.

No later than 1 April 2024, new obligations exist when you invoke medical force majeure to terminate the contract.

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

In certain cases, the electoral procedure has to be terminated earlier.

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?

When appropriate and provided that certain conditions are met, an agreement must be obtained on the postal vote during the electoral procedure.