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From 01.01.2024, the rates of this contribution will be increased

Employers who reduce their working time can benefit from a reduction in social security contributions. A new condition will be added for part-time workers.

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

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.

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

The NSSO provides a new type of Dimona for apprentices in alternate training. The Dimona ALT will have to be used from the beginning of the new school year in all regions.

The law providing for new notice periods in case of resignation will enter into force on 28 October 2023. It stipulates that the notice period in case of resignation may never exceed 13 weeks for all workers.

As from 1 January 2024, new obligations will apply to workers whose incapacity for work occurs during a holiday period in order to be able to benefit from guaranteed pay and the option of carrying over their holidays.

For absences in the context of educational leave, the employee is entitled to the payment of his normal wage on the usual dates. However, this wage is limited to a certain amount.

“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.