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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.

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.

The law governing the organisation of the next social elections was published in the Belgian Official Gazette.

The social partners of JC 207 and JC 116 (chemical industry) concluded a sector agreement on 29 June 2023 for the period 2023-2024. As a reminder, the RD of 13 May 2023 sets the wage standard at 0% for the period 2023 and 2024.

We announced this in our Infoflash of 6 December 2022: the government allows you to defer part of your employer social security contributions due for the 3rd and/or 4th quarter of 2023.

As an employer you may award a flat-rate kilometre allowance to your employees who use their own cars, motorcycles or mopeds for professional travel.

A law amending the various anti-discrimination laws has just been published in the Belgian Official Gazette.

The amounts that can be earned by children whose parents’ wages are subject to attachment or assignment have been published in the Belgian Official Gazette.