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The formalities which need to be accomplished between day X - 35 and day X can be summarized as follows.

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

In 2024, what can we expect when it comes to withholding tax? A few new features. Find out more.

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

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

During the month of August 2023, the social inspection services will carry out national flash controls in the cleaning sector (JC 121).

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

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

During the month of June 2024, the social inspection services will carry out national flash controls in the hospitality sector (JC 302).

The “shift work” exemption applies to shifts performing the same work. The government envisaged a more flexible bis variant.