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From 1 January 2024, employees who become ill during their leave or who are unable to take their leave for a specific reason will be able to carry over their leave to a later date.

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

“Paid sportsperson” means a person occupied in preparing or taking part in a sports competition or exhibition under the authority of another person in return for pay exceeding a certain amount.

The caps of the wage bonus CBA no. 90 for 2024 have been published. Find out up to what amount you can award a tax-free wage bonus to your employees.

No later than 1 April 2024, new obligations exist when you invoke medical force majeure to terminate the contract.

General The terms of this disclaimer apply to any consultation of the website of Partena Professional. The terms of this disclaimer apply to all products, services, documents, models and information that are available on the website of Partena Professional.

A non-profit is a group of at least three natural people or legal entities who selflessly pursue a common goal. That means that the members of the non-profit cannot get any material benefits out of the operations. The common project is laid down in the organisation’s founding principles: the so-called statutes. 

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

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