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A lot of companies will have to forward their social balance sheet to the National Bank of Belgium after the close of the financial year.

The central index was exceeded in October 2023. As a result, certain social benefits will be indexed by 2% in November 2023. This has an impact on the company supplements paid in the context of unemployment schemes with company supplements (RCC/SWT).

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

The amount of the Guaranteed Average Monthly Minimum Income (GAMMI) increases as of 1 April 2024, in accordance with the social agreement reached on 25 June 2021.

The taxable benefit for the provision of accommodation is calculated on the basis of the indexed cadastral income. The cadastral income indexation coefficient for 2024 has been determined.

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

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.

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.

Pensioners may carry on an occupation, but the resulting income may not exceed certain thresholds, otherwise pension benefits will be lost.

On 1 September 2023, 2 new premiums for work-based learning will enter into force in Flanders.