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

Employees who work from home on a structural and regular basis for a substantial part of their working time, may receive a flat-rate office allowance from their employer.

As an employer, you can allocate a loan to your employees on favourable terms (interest-free or at a a reduced rate of interest ). The reference rates of interest for 2023 have been published.

Since 1 January 2024, temporarily unemployed employees are entitled to an additional supplement.

The law governing the organisation of the next social elections was published in the Belgian Official Gazette.

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

During the electoral procedure, several formalities will have to be fulfilled including the posting of the lists of candidates.

From 1 January 2024, a number of legislative changes should have a marginal impact on the mobility budget.

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

The threshold index for the public sector and the social benefits has been exceeded in October 2023. Consequently, several allowances, such as the allowances for night work, have been indexed with 2% in November 2023.