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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).

A sole proprietorship is a business type in which one person carries full responsibility for the business. There is no distinction between the personal and business assets. In a sole proprietorship, the entrepreneur decides everything independently. Many obligations are cancelled out in this company format.

From 1 July 2023, the CO2 solidarity contribution that you are liable to pay as an employer for the vehicles you provide to your employees will be increased for some of your employees.

The shift work exemption applies if the same work, both in terms of content and scope, is performed in shifts. The Government is currently working on updating the measure.

If you make an employee temporarily unemployed, you will have to pay him/her, from 1 January 2024, in addition to the existing supplement(s), an amount of EUR 5 per day of unemployment, unless a subsistence security fund takes care of that payment.

If, at the moment of the recruitment of your higher employees dating from before 1st January 2014, you had concluded a clause defining the duration of their notice period in case of dismissal, it is from now on the duration defined by this clause that will be applied.

Company cars: the reference CO2 emissions for 2024 have been published!

The final payment date of the purchasing power bonus is extended by 3 months until 31 March 2024.

If you want to start a company, you must make a capital contribution to that company. Your capital contribution will then be a part of the company’s equity. 

Op de dag van de verkiezingen (dag Y) vinden meerdere verrichtingen plaats en vanaf dag Y + 1 moeten verschillende formaliteiten vervuld worden.