The September declaration from the Flemish government announces a double expansion of the Flemish job bonus: an additional one-time 100€ will be granted to all persons receiving the job bonus, and from 2023 the target group will be expanded by increasing the wage limit.
In a previous Infoflash we already gave information about the Flemish job bonus. This job bonus is automatically awarded to employees earning a limited gross monthly salary if they register their account number through the "Mijn Burgerprofiel" application.
Exemption from employing young workers under a 'first job agreement' (FJA) in JC 140.03
Mits aan bepaalde voorwaarden wordt voldaan, zijn werkgevers verplicht om een bepaald aantal jongeren onder de 26 jaar te werk te stellen. Tenzij ze vrijgesteld zijn van deze verplichting.
Exemption from employing young workers under a 'first job agreement' (FJA) in JC 140.01
When certain conditions are met employers are obliged to employ a given number of young workers aged under 26. Except if they are exempted from this obligation.
Exemption from employing young workers under a 'first job agreement' (FJA) in JC 124, 126, 118 and 220, 120 and 214, 129 and 221
When certain conditions are met employers are obliged to employ a given number of young workers aged under 26. Except if they are exempted from this obligation.
Exemption shift work and night work: additional requirement for the sector of temporary agency work as of 1 October 2022
As of 1 October 2022, the sector of temporary agency work can only apply the exemptions from depositing withholding tax for classic shift work, shift work in construction works and night work if they have the agreement of the company in which the temporary agency worker is employed.