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As announced in a previous infoflash, employers who employ an employee with a recognized work restriction will be able to take advantage of the individual customisation starting 1 July 2023.

Employers who have employed French border workers in Belgium must on-line submit or send specific documents relating to the income for 2023 to the scanning centre of the FPS Finance by 31 March 2024.

The NSSO has recently published new Instructions for Employers regarding the new social treatment of the allowances for the transfer of copyright and neighbouring rights. It specifies and brings light to 2 specific situations.

A new European framework agreement has been concluded to facilitate cross-border telework. Belgium has signed this agreement. It will therefore apply from 1 July 2023.

Following the 2023-2024 interprofessional agreement, recovery hours were reintroduced. From July 2023 to June 2025, it will again be possible to work 120 additional voluntary overtime hours, also known as ‘recovery hours’. In principle, these hours are exempt from a social and tax point of view.

Every year, when summer vacations are approaching, employers ask us about the conditions that must be met to employ students.

Each year the Belgian National Labour Council determines, in pursuance of the collective bargaining agreement No 17, whether the corporate allowances and the reference wage threshold for the RCC/SWT must be adjusted with a coefficient based on the evolution of the conventional wages.

Since 1 July 2022, pensioners working in the care sector have been entitled to an exemption of personal social security contributions for their performances in that sector.

A draft law adopted by the House on 13 July aims to allow employees who fall ill during their holidays to benefit from guaranteed pay and to carry over their days of leave to the end of their incapacity or at a later date.

There is still a severe labour shortage in the healthcare sector. This is why Minister Vandenbroucke announced on his website the Government's decision to extend 2 measures for pensioners working in the health care sector by one year.