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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 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.

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

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.

A lot of companies will have to forward their social balance sheet to the National Bank of Belgium after the close of the financial year.