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The threshold index for the public sector and the social benefits has been exceeded in April 2024. Consequently, several allowances, such as the allowances for night work, have been indexed with 2% in May 2024.

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

From 1 April 2024, the ceiling for the very low wage component has been adjusted to compensate for the increase in the GMWR on the same date.

The application period for the Flemish aid areas is extended by 2 years. Companies in aid areas around Genk and Turnhout can apply for tax aid until 31 October 2024, while companies in the aid area around Zaventem-Vilvoorde have this option until 31 May 2028.

Employers who have employed French border workers in Belgium must on-line submit or send specific documents relating to the income for 2023 to the scanning centre of the FPS Finance by 31 March 2024.

“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.

From 1 January 2024, employees who become ill during their leave or who are unable to take their leave for a specific reason will be able to carry over their leave to a later date.

No later than 1 April 2024, new obligations exist when you invoke medical force majeure to terminate the contract.

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.

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