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On 1 April 2024, four sectors in which the flexi-job system had recently been authorized (on 1 January 2024) either fully or partially “exit” the system. Meanwhile, other employers will re-enter the system.

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

As the student employment contract is a fixed-term contract, it automatically ends on the end date indicated in the contract, with no notice required. However, it is possible to terminate the contract before the end of the term.

In general, the employer decides whether to hire or fire an employee.

New requirements for exemption from payment of withholding tax for shift and night work from 1 April 2024

Casual workers in horticultural and agricultural sectors are submitted to specific rules regarding their liability to the NSSO. Some of those rules have been modified for the period from 1st July 2023 to 31 December 2023.

As an employer you may award a kilometre allowance to your employees who use their own cars, motorcycles or mopeds for professional travel. As of 1 April 2024, a new amount will be applicable .

The social partners of JC 207 and JC 116 (chemical industry) concluded a sector agreement on 29 June 2023 for the period 2023-2024. As a reminder, the RD of 13 May 2023 sets the wage standard at 0% for the period 2023 and 2024.

On 1 February 2024, the price of an SNCB railcard will increase by 5.9%. In addition, the bicycle allowance amounts will also change.

On 31 December2023, the special tax regime for foreign executives will end.