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The reform of the flexi-jobs system concerns among other things the amount of the basic wage and the flexi-wage.

The caps of the wage bonus CBA no. 90 for 2024 have been published. Find out up to what amount you can award a tax-free wage bonus to your employees.

For absences in the context of educational leave, the employee is entitled to the payment of his normal wage on the usual dates. However, this wage is limited to a certain amount.

On 1 January 2024, the annual wage thresholds for the application of certain provisions of the Employment Contract Act of 3.7.1978 will be subject to adaptation following the annual indexation.

A new European framework agreement has been concluded to facilitate cross-border telework. Belgium has signed this agreement. It will therefore apply from 1 July 2023.

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

Company cars: the reference CO2 emissions for 2024 have been published!

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.

As of 1 January 2024, the formula for calculating the solidarity contribution payable by employers on company vehicles will be adapted shortly.

Certain formalities have to be completed during the (pre-)election procedure. Below we give a brief overview of the formalities to be completed on day X.