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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.

The Linked-INC model On the basis of targeted preparation, we will work step by step on successful recruitment during the Power Session.

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.

The wages of certain young workers are exempted from withholding tax in the fourth quarter of 2023.

As from 1 January 2024, new obligations will apply to workers whose incapacity for work occurs during a holiday period in order to be able to benefit from guaranteed pay and the option of carrying over their holidays.

During the whole month of January 2024, the social inspection services will carry out national flash controls in the construction sector (including electro-technical and metal sector).

By expanding your business activities across borders, your company is taking a huge step. You will have to hire foreign employees and/or send Belgian employees to another country.   

The work bonus for low-wage workers will be increased from 1 April 2024. The fiscal work bonus is being strengthened in a targeted way.

As an employer, you can reimburse the subsistence expenses made by employees on the occasion of business travels in Belgium.

An employer may award a flat-rate kilometric allowance to staff members who use their own cars, motorcycles or mopeds for professional travel. As of 1 July 2023, a new amount will be applicable.