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In 2024, what can we expect when it comes to withholding tax? A few new features. Find out more.

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

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.

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.

A draft programme act envisages numerous adaptations to the flexi-job as from 1 January 2024; these are part of the 2024 budget agreement.