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During the electoral procedure various formalities will have to be completed including the constitution of the electoral colleges and the composition of the polling stations.

During the whole month of January 2024, the social inspection services will carry out national flash controls in the construction sector (including electro-technical and metal sector).

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.

Since 1 January 2024, temporarily unemployed employees are entitled to an additional supplement.

Certain formalities have to be completed during the (pre-)election procedure. Below we give a brief overview of the formalities to be completed on day X.

The work bonus for low-wage workers will be increased from 1 April 2024. The fiscal work bonus is being strengthened in a targeted way.

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

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

The reform of the flexi-jobs system concerns among other things the amount of the basic wage and the flexi-wage.

This reduction in social security contributions applies to workers with low wages and enables them to benefit from higher net wages. The amounts are indexed as of 1 November 2023.