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Since 1 January 2024, the new calculation formulas for the mobility budget have entered into force. However, some areas of uncertainty remained. A tax circular now brings some clarity

From 1 January 2024, a number of legislative changes should have a marginal impact on the mobility budget.

The NSSO has announced on its website a new date of entry into force for this obligation to register through its "Check in and out@work" (CIaO) application: the date of 1 April 2024 has been postponed to 1 September 2024.

The 'work bonus' is a reduction of personal social security contributions paid by the worker. The amounts of this reduction were indexed on 1 May 2024.

Further to their announcement in 2021, we have been expecting the formulas to calculate the mobility budget. A Royal Decree now determines the two formulas – real or fixed rate. These methods will be enforced on 1 January 2024. Here’s a quick tour of these two calculation methods.

The new social status for artists comes into force on 1 January 2024. You will find below the changes concerning arts workers.

As an employer you may award a kilometre allowance to your employees who use their own cars, motorcycles or mopeds for professional travel. As of 1 April 2024, a new amount will be applicable .