82 results found

Company cars: the reference CO2 emissions for 2024 have been published!

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

The social partners of JC 201 (independent retail trade) and 202.01 (medium-sized food businesses) concluded a sector agreement on 30 November 2023.

The Federal Learning Account (FLA) entered into force on 1 April 2024.

Pensioners may carry on an occupation, but the resulting income may not exceed certain thresholds, otherwise pension benefits will be lost.

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The amount of the Guaranteed Average Monthly Minimum Income (GAMMI) increases as of 1 April 2024, in accordance with the social agreement reached on 25 June 2021.

It isn't always compulsory for you to cover the costs of your employees' commute, but it is an interesting alternative form of remuneration. Does your employee come to work in his or her own car? Then you are not required to cover the cost of the journey!

Compensating for your employees' travel expenses Do your employees make use of public transport to get to and from work? Then you are legally obligated to compensate them for their travel expenses.  

Leave dates within a company can be set either individually by means of an agreement between the employer and each employee or collectively in case of a closure of the company. In this case, the collective closure period must be communicated to your employees by 31 December 2023 at the latest!