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Certain formalities have to be completed during the (pre-)election procedure. Below we give a brief overview of the formalities to be completed on day X.

One of the elements to calculate the taxable benefit for company cars for 2024, the reference CO2 emission, remains unknown. Why is that?

The “leerjob” (learning job) is a new and for the time being temporary form of workplace learning in Flanders and Brussels that will take effect from 1 January 2024.

The central index was exceeded in October 2023. As a result, certain social benefits will be indexed by 2% in November 2023. This has an impact on the company supplements paid in the context of unemployment schemes with company supplements (RCC/SWT).

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.

In our previous infoflash on annual leave we said that the dates of leave in a company can be determined individually between the employer and every worker, or collectively (for all personnel members) in case of closing of the company.

Certain formalities need to be accomplished during the (pre-)electoral process.

A company that is not subject to VAT and that wants to make use of the system of economic unemployment for its non-manual workers can now rely on any accounting document or justification to prove that it is in difficulty.

The Brussels Capital Region provides 10 temporary bonuses for Brussels companies affected by Brexit. One concerns personnel costs.

The compensation for holiday pay for non-manual workers who were temporarily unemployed due to force majeure crisis in the first half of 2022 will soon be calculated by the NSSO and will be deducted from the contributions of the 3rd quarter 2023.