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In 2024, what can we expect when it comes to withholding tax? A few new features. Find out more.

During the month of August 2023, the social inspection services will carry out national flash controls in the cleaning sector (JC 121).

During the electoral procedure various formalities will have to be completed including the constitution of the electoral colleges and the composition of the polling stations.

Since 1 January 2024, temporarily unemployed employees are entitled to an additional supplement.

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.

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).

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.