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The compensation for holiday pay for non-manual workers who were temporarily unemployed due to force majeure crisis in the first half of 2022 will soon be calculated by the NSSO and will be deducted from the contributions of the 3rd quarter 2023.

One of the elements to calculate the taxable benefit for company cars for 2024, the reference CO2 emission, remains unknown. Why is that?

Following the 2023-2024 interprofessional agreement, recovery hours were reintroduced. From July 2023 to June 2025, it will again be possible to work 120 additional voluntary overtime hours, also known as ‘recovery hours’. In principle, these hours are exempt from a social and tax point of view.

Good news for some commuters: the contribution to their public transport season ticket will increase from 1 June! However, they will have to get the right fare formula, and as we will see, that is not so easy.

Compensating for your employees' travel expenses Do your employees make use of public transport to get to and from work? Then you are legally obligated to compensate them for their travel expenses.  

On 1 April 2024, four sectors in which the flexi-job system had recently been authorized (on 1 January 2024) either fully or partially “exit” the system. Meanwhile, other employers will re-enter the system.

Do you have full-time or part-time employees working abroad and can't get to grips with the various tax, social security and employment law rules? Or do you employ foreign workers in Belgium (expats)?

The end of the year is approaching and some of your employees still have a fair number of holiday days to take before 31 December. So what are the rules and your obligations in such cases?

In our previous infoflash on annual leave we said that the dates of leave in a company can be determined individually between the employer and every worker, or collectively (for all personnel members) in case of closing of the company.

This reduction in social security contributions applies to workers with low wages and enables them to benefit from higher net wages. The amounts are indexed as of 1 November 2023.