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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!

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.

The application period for the Flemish aid areas is extended by 2 years. Companies in aid areas around Genk and Turnhout can apply for tax aid until 31 October 2024, while companies in the aid area around Zaventem-Vilvoorde have this option until 31 May 2028.

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

In principle, the first meeting of the works council and/or the committee for prevention and protection at work takes place on the days following the social elections.

Since 1 January 2024, the new calculation formulas for the mobility budget have entered into force. However, some areas of uncertainty remained. A tax circular now brings some clarity

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

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

Social elections will take place between 13 May and 26 May 2024 in all companies in the sense of a technical business unit, employing a minimum number of employees.