162 results found

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

We announced this in our Infoflash of 6 December 2022: the government allows you to defer part of your employer social security contributions due for the 3rd and/or 4th quarter of 2023.

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 SA (Société Anonyme) is a business type, usually reserved for financially powerful companies. It’s a capital-focused partnership that pulls in wealth anonymously. Compared to the SRL, the SA has a more complicated management organisation.

As a self-employed person, you pay quarterly social security contributions. These are calculated based on your estimated income. When the tax authorities forward your actual income to your social security fund 2 to 3 years later, the fund calculates your actual and final social security contributions. After this final calculation, there will be a regularisation.

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 law governing the organisation of the next social elections was published in the Belgian Official Gazette.

An internal reporting channel is mandatory in legal entities in the private sector employing at least 50 employees. A law of 9.2.2024 clarifies the calculation modalities of this threshold.

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.