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The amount of the Guaranteed Average Monthly Minimum Income (GAMMI) increases as of 1 April 2024, in accordance with the social agreement reached on 25 June 2021.

You want to hire your first employee or take over an existing business with staff. Congratulations, you're becoming an employer! But what does that actually entail?   

From 1 April 2024 at the latest, if you invoke medical force majeure to terminate the contract, you must communicate certain data to the INAMI/RIZIV and pay a contribution of 1,800€ to the Return-to-Work Fund.

Social elections will take place between 13 May and 26 May 2024 in all companies in the sense of a technical business unit, employing a minimum number of employees.

If you want to start a company, you must make a capital contribution to that company. Your capital contribution will then be a part of the company’s equity. 

Ready to start your business as a self-employed entrepreneur? Then you first need to decide on your self-employed status, then your legal form, and finally the type of company (if applicable). 

For a company to be considered small certain thresholds must not be exceeded. These thresholds will be adjusted upwards for the financial years starting after 31 December 2023.

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

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.

The central index was exceeded in April 2024. As a result, certain social benefits will be indexed by 2% in May 2024. This has an impact on the company supplements paid in the context of unemployment schemes with company supplements (RCC/SWT).