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From 1 January 2024, employees who become ill during their leave or who are unable to take their leave for a specific reason will be able to carry over their leave to a later date.

The possibility for employees holding the office of mayor to take political leave has been extended to new situations.

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.

The social partners of joint committee 111.03 reached a draft agreement for the period 2023-2024. Reminder: the Royal Decree of 13 May 2023 sets the salary standard for the period 2023-2024 at 0%.

The NSSO provides a new type of Dimona for apprentices in alternate training. The Dimona ALT will have to be used from the beginning of the new school year in all regions.

The Programme Law of 22.12.2023 introduced a number of changes to the flexi-job system.

An employer may award a flat-rate kilometric allowance to staff members who use their own cars, motorcycles or mopeds for professional travel. As of 1 July 2023, a new amount will be applicable.

The provisioning amounts for the 2024 holiday pay which have been recorded in the balance sheets on 31 December 2023 and which can be accepted as professional expenses are definitively known.

Casual workers in horticultural and agricultural sectors are submitted to specific rules regarding their liability to the NSSO. Some of those rules have been modified for the period from 1st July 2023 to 31 December 2023.

The application period for the Flemish aid areas is extended by 2 years. Companies in aid areas around Genk and Turnhout can apply for tax aid until 31 October 2024, while companies in the aid area around Zaventem-Vilvoorde have this option until 31 May 2028.