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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.

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

The national flash controls in the green sectors (JCs 144, 145 and 132), namely the agricultural, horticultural and technical agricultural and horticultural sectors, will continue in the month of October 2023.

During the month of March 2024, the social inspection services will carry out flash controls in the moving sector (JSC 140.05).

The amounts (or income limits) for the calculation of the attachable or assignable portion of earnings for 2024 have been published in the Moniteur Belge

The central index was exceeded in October 2023. As a result, certain social benefits will be indexed by 2% in November 2023. This has an impact on the company supplements paid in the context of unemployment schemes with company supplements (RCC/SWT).

The provisioning amounts for the 2024 holiday pay which have been recorded in the balance sheets on 31 December 2023 and which can be accepted as professional expenses are definitively known.

The tool of the purchasing power bonus continues to appeal to the imagination. There are already several sectors and employers that will award this bonus.

Leave dates within a company can be set either individually by means of an agreement between the employer and each employee or collectively in case of a closure of the company. In this case, the collective closure period must be communicated to your employees by 31 December 2023 at the latest!

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