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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.

Get a complete overview of payroll components.

Get a complete overview of payroll components.

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

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.

When a statutory public holiday falls on a Sunday or a day on which the company does not usually work, it must be replaced by a day on which the company usually works.

If you employ older employees, you are entitled to a reduction in employers' social security contributions.

The final payment date of the purchasing power bonus is extended by 3 months until 31 March 2024.

The fight against social and tax fraud has intensified since the De Croo government. Last year alone, almost 10,000 companies were inspected, and of the number of inspections conducted, 38% were positive (SIRS Belgium).

New requirements for exemption from payment of withholding tax for shift and night work from 1 April 2024