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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

The shift work exemption applies if the same work, both in terms of content and scope, is performed in shifts. The Government is currently working on updating the measure.

Ready to embark on your adventure as a self-employed entrepreneur?

From 1 July 2023, it will again be possible to make your workers work 120 additional voluntary overtime hours, also known as "relance hours" - under an advantageous social and tax regime. We were still waiting for clarification on the social and tax treatment of these hours.

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 .

From July 1, 2023, the Walloon Region will implement two legislative changes regarding the support measures "Impulsions”.

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

In general, the employer decides whether to hire or fire an employee.

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.

The threshold index for the public sector and the social benefits has been exceeded in April 2024. Consequently, several allowances, such as the allowances for night work, have been indexed with 2% in May 2024.