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The formalities which need to be accomplished between day X - 35 and day X can be summarized as follows.

If you make an employee temporarily unemployed, you will have to pay him/her, from 1 January 2024, in addition to the existing supplement(s), an amount of EUR 5 per day of unemployment, unless a subsistence security fund takes care of that payment.

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!

Employees elected on 9 June 2024 may be granted political leave under certain conditions

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

The coronavirus crisis has forced companies to put their finances in order. But that doesn't mean that employees should feel neglected. So how can you link cost efficiency to a smart human resources policy?

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 fight against social and tax fraud has intensified since the De Croo government. Last year alone, almost 10,000 companies were inspected, and of the number of inspections conducted, 38% were positive (SIRS Belgium).