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In some companies, a training plan must be drawn up by 31 March 2024 at the latest.

In 2024, what can we expect when it comes to withholding tax? A few new features. Find out more.

The Act of 5 November 2023 provides for the allocation of an additional supplement for employees who are made temporarily unemployed from 1 January 2024.

The Brussels Capital Region provides 10 temporary bonuses for Brussels companies affected by Brexit. One concerns personnel costs.

If you make an employee temporarily unemployed, you will have to pay him/her, from 1 January 2024, in addition to the existing supplement(s), an amount of EUR 5 per day of unemployment, unless a subsistence security fund takes care of that payment.

The threshold index for the public sector and the social benefits has been exceeded in October 2023. Consequently, several allowances, such as the allowances for night work, have been indexed with 2% in November 2023.

Employees who work from home on a structural and regular basis for a substantial part of their working time, may receive a flat-rate office allowance from their employer.

Get a complete overview of payroll components.

Get a complete overview of payroll components.

The amounts (or income limits) for the calculation of the attachable or assignable portion of earnings for 2024 have been published in the Moniteur Belge