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

Employers active in the fruit or vegetable growing sector can benefit from a new tax support measure.

The NSSO provides a new type of Dimona for apprentices in alternate training. The Dimona ALT will have to be used from the beginning of the new school year in all regions.

A special rule was introduced for one-off innovation premiums aimed at stimulating the capacity for innovation of companies engaged in research and development.

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

For absences in the context of educational leave, the employee is entitled to the payment of his normal wage on the usual dates. However, this wage is limited to a certain amount.

The “shift work” exemption applies to shifts performing the same work. The government envisaged a more flexible bis variant.

The taxable benefit for the provision of accommodation is calculated on the basis of the indexed cadastral income. The cadastral income indexation coefficient for 2024 has been determined.

When a statutory public holiday falls on a Sunday or a day on which the company does not usually work, it must be replaced by a day on which the company usually works.

What is a purchasing power bonus? Below you will find all the information you need and you will be able to find out whether you are obliged to award this bonus.