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As an employer, you can reimburse the subsistence expenses made by employees on the occasion of business travels in Belgium.

If you employ older employees, you are entitled to a reduction in employers' social security contributions.

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.

As we announced in our infoflash of 10 July 2023 , the legislation had to be adapted to allow workers who fall ill during their leave to benefit from the guaranteed salary and carry forward their days of leave to a later point in the vacation year.

The status for artists comes into force on 1 January 2024. This will lead to changes in the social and tax benefits available to them.

On 1 January 2024 , the rules currently in force for the settlement of the single leaver holiday pay of non-manual workers and of the holiday pay when switching from manual worker to non-manual worker status will be fundamentally changed

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.

From 1 July 2023, it will again be possible to make your workers work 120 additional voluntary overtime hours, also known as "relance hours" - under an advantageous social and tax regime. We were still waiting for clarification on the social and tax treatment of these hours.

Each year, the prevention adviser must draw up a report about the functioning of his Internal Service for Prevention and Protection at Work (ISPPW).

A special rule was introduced for one-off innovation premiums aimed at stimulating the capacity for innovation of companies engaged in research and development.