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In 2024, what can we expect when it comes to withholding tax? A few new features. Find out more.

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.

The shift work exemption applies if the same work, both in terms of content and scope, is performed in shifts. The Government is currently working on updating the measure.

The sectoral partners of JC 200 (Auxiliary joint committee for non-manual workers) have concluded a protocol agreement for the period 2023-2024.

The days of leave in the company can be determined collectively (for all personnel members) in case of closing of the company, or individually by means of an agreement between the employer and each worker.

To implement the agreement framework of 6 April 2023 concluded at central level within the Group of Ten, the National Labour Council approved 5 collective labour agreements regarding the schemes of unemployment with corporate allowance (hereafter RCC/SWT) that will come into effect on 1 July 2023.

Staff representatives (both full and alternate) to the works council and/or the committee for prevention and protection at work are protected against dismissal.

A draft programme act envisages numerous adaptations to the flexi-job as from 1 January 2024; these are part of the 2024 budget agreement.

During the electoral procedure various formalities will have to be completed including the constitution of the electoral colleges and the composition of the polling stations.

The social partners of JC 209 (non-manual workers metal) concluded a sector agreement on 29/9/2023 for 2023-2024. The RD of 13/5/2023 has already set the wage standard at 0% for 2023-2024.