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

The social partners of JC 209 (non-manual workers metal) concluded a sector agreement on 29/9/2023 for 2023-2024. The RD of 13/5/2023 has already set the wage standard at 0% for 2023-2024.

Casual workers in horticultural and agricultural sectors are submitted to specific rules regarding their liability to the NSSO. Some of those rules have been modified for the period from 1st July 2023 to 31 December 2023.

The final payment date of the purchasing power bonus is extended by 3 months until 31 March 2024.

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 .

Employer's obligations at end of employment contract.

Employer's obligations at end of employment contract.

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