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The central index was exceeded in April 2024. As a result, certain social benefits will be indexed by 2% in May 2024. This has an impact on the company supplements paid in the context of unemployment schemes with company supplements (RCC/SWT).

You want to hire your first employee or take over an existing business with staff. Congratulations, you're becoming an employer! But what does that actually entail?   

Do you want to hire a Ukrainian resident? Then keep in mind the following.

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

Ready to start your business as a self-employed entrepreneur? Then you first need to decide on your self-employed status, then your legal form, and finally the type of company (if applicable). 

The 'work bonus' is a reduction of personal social security contributions paid by the worker. The amounts of this reduction were indexed on 1 May 2024.

Following the 2023-2024 interprofessional agreement, recovery hours were reintroduced. From July 2023 to June 2025, it will again be possible to work 120 additional voluntary overtime hours, also known as ‘recovery hours’. In principle, these hours are exempt from a social and tax point of view.

The employers of the public and private sectors are entitled to a structural reduction of their employer contributions to the social security for their workers subject to all social security sectors, as far as they satisfy some specific conditions.

In general, the employer decides whether to hire or fire an employee.

Employers who reduce their working time can benefit from a reduction in social security contributions. A new condition will be added for part-time workers.