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The primary goal of an SComm (Société en commandite) is realising a common, social goal through certain economic and social activities, maximising profit in the process. The difference in this business type now is that the social angle is an absolute requirement. 

The compensation for holiday pay for non-manual workers who were temporarily unemployed due to force majeure crisis in the first half of 2022 will soon be calculated by the NSSO and will be deducted from the contributions of the 3rd quarter 2023.

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

To be announced

From 1 April 2024, the ceiling for the very low wage component has been adjusted to compensate for the increase in the GMWR on the same date.

From 1 April 2024 at the latest, if you invoke medical force majeure to terminate the contract, you must communicate certain data to the INAMI/RIZIV and pay a contribution of 1,800€ to the Return-to-Work Fund.

Social elections will take place between 13 May and 26 May 2024 in all companies in the sense of a technical business unit, employing a minimum number of employees.

Good news for some commuters: the contribution to their public transport season ticket will increase from 1 June! However, they will have to get the right fare formula, and as we will see, that is not so easy.

A CommV (formerly gcv) is a limited partnership characterised by the presence of at least one managing partner and one silent or limited partner. The managing partner is actively involved in managing the partnership, whereas the silent partner has a predominantly financial and anonymous role.