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The caps of the wage bonus CBA no. 90 for 2024 have been published. Find out up to what amount you can award a tax-free wage bonus to your employees.

From 01.01.2024, the rates of this contribution will be increased

“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.

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.

As an employer you may award a flat-rate kilometre allowance to your employees who use their own cars, motorcycles or mopeds for professional travel.

On 1 January 2024 , the rules currently in force for the settlement of the single leaver holiday pay of non-manual workers and of the holiday pay when switching from manual worker to non-manual worker status will be fundamentally changed

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.

A law amending the various anti-discrimination laws has just been published in the Belgian Official Gazette.

As expected, the wage standard for 2023-2024 was officially set at 0.0% by the Royal Decree of 13 May 2023. This standard determines how much the average wage cost per employee may increase for a maximum of two years.