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Sick note: stricter rules from 2026
Since 1 January 2026, the rules regarding a one-day absence without a medical certificate have become stricter again. Employees may now stay home due to illness without a doctor's note only twice per calendar year.
Can RSUs be considered as remuneration?
Do you grant Restricted Stock Units (RSU) to your workers? A recent ruling by the Court of Cassation reminds us that these benefits may be subject to NOSS contributions, even when granted by the parent company. If you are part of an international group, check your allocation plan.
A sectoral complementary retirement for white-collar workers in the green field
As of 1 January 2026, a new mandatory sectoral complementary pension scheme for white-collar workers will apply in JC 144 (agriculture) and JC 145 (horticulture). The scheme includes both a pension commitment and a solidarity commitment.