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From 1 January 2023, the social security treatment of the award of compensation for the assignment or licensing of copyright will undergo significant changes. Under certain conditions, this compensation may be exempt from social security contributions.

If you carry out your self-employed activity within the context of a partnership company, you can make contributions to a pension fund via a group insurance policy or an Individual Pension Plan (IPP).

The NSSO has recently published new Instructions for Employers regarding the new social treatment of the allowances for the transfer of copyright and neighbouring rights. It specifies and brings light to 2 specific situations.

Since 1 May 2023, a bicycle allowance is laid down in those sectors that do not allocate a specific allowance. All employees in the private sector are now entitled to a bicycle allowance. Does this mean that all employees are entitled to 0.27€/km? No, and here's why.

We announced this in our Infoflash of 6 December 2022: the government allows you to defer part of your employer social security contributions due for the 3rd and/or 4th quarter of 2023.

Currently, the protection against dismissal enjoyed by (candidate) employee representatives on the WC and/or the CPPW ceases as soon as they reach the age of 65.

Would you like to be up to speed with socio-legal legislation on human resources at all times? Turn to Partena Professional. To our experts, the world of human resources holds no secrets — and we're happy to share our expertise with you. Additionally, we'll help you avoid the high costs of an external law firm. 

From 01.01.2024, the rates of this contribution will be increased

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