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From 01.01.2024, the rates of this contribution will be increased

At the start of your self-employment career, you always pay provisional social security contributions because they are usually calculated based on your income from 3 years earlier.   

The end of the year is approaching and some of your employees still have a fair number of holiday days to take before 31 December. So what are the rules and your obligations in such cases?

Are you a certified tax advisor or accountant? Partena Professional’s Accountant Desk has an answer to all your questions. A team of professionals is ready to help you tackle your daily challenges by providing you with advice, support and quick interventions. 

The NSSO has recently published new Instructions for Employers regarding the new social treatment of the allowances for the transfer of copyright and neighbouring rights. It specifies and brings light to 2 specific situations.

In Flanders, the commuting fund (Pendelfonds) regularly launches calls for projects to subsidise more sustainable mobility. From 18 September until 18 October 2023, companies can submit a project to obtain a subsidy of up to 200,000 € per company.

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.

Since 1 May 2023, a bicycle allowance is laid down in those sectors that do not allocate a specific allowance. All employees in the private sector are now entitled to a bicycle allowance. Does this mean that all employees are entitled to 0.27€/km? No, and here's why.