In the joint committees of the construction company (JC 124) and the electricians (JC 149.010), there is a mobility leave for manual workers who have travelled a certain number of kilometres in 'mobility' during the previous year. Do your employees qualify for this? Remember...
As a genuine support tool for companies, exemptions from the advance tax levy represent a significant cost for the State. To offset this cost, the government is now introducing a correction factor to be applied to these exemptions.
For daytime travel in Belgium, daily allowances can't be applied automatically. Tax authorities allow a flat rate of €21.64, while the NSSO has different rules and forbids duplicate reimbursements. It's essential to understand the applicable regulations.
Workers and employers benefit from a tax advantage scheme for a limited quantity of overtime hours per year. The legislator intends to permanently raise this ceiling to 180 hours from 1 January 2026, but that bill has not yet been definitively approved. Until then, the maxim...
Many young people do a student job during the weekend or school holidays. Their parents then wonder whether they still remain fiscally dependent. This is understandable, because those who have children as dependents benefit from a tax advantage.
When your workers use their own car, motorcycle or moped for professional travel, you may grant them a mileage allowance to compensate their expenses. From 1 July 2026, a higher amount will apply.
The month of July brings long and warm days. It also sees an increase in flexi-jobs, flash inspections in the hospitality sector, and changes to many employment aids.
In cases of deliberate fraud, you as an employer risk losing your social security reductions. The programme law allows the court to withdraw this benefit, thereby increasing the severity of the penalty and causing costs to rise rapidly.