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The European, federal and regional elections are being held on 9 June 2024. Prior to that, the parliaments are being dissolved and the governments are going into caretaker mode.
This means policymakers need to finalise various political issues over the weeks ahead.
Which labour market issues still need to be resolved? Here is an overview.
The 2022 pension deal and the 2023 budgetary measures are to be further rolled out. In practical terms, this means that:
Opt-in and opt-out
Flexi-jobs are said to be allowed in a number of sectors from 1 April 2024. These will include:
Several sectors have also made use of the opt-out option that allows the sector to (partially) restrict the use of flexi-jobs. However, these changes still need to be affirmed by a royal decree before the effective date of 1 April 2024 can be definitively confirmed.
Income cap for retired flexi workers
An annual income cap of EUR 12,000 applies to professionally active flexi workers.
An income cap on income from flexi-jobs is also said to be introduced for early retired flexi workers. In doing so, the proportionate share of flexi-income will be limited.
From 1 November 2024, the three existing support zones in the Flemish Region are set to be replaced by four new support zones with a six-year validity period.
From 1 July 2024, the age limit for the target group reduction for persons without sustainable work experience will be dropped. This means that young people (from 18 years of age) and older workers (as long as they have not reached the statutory retirement age) will also be entitled to the target group reduction.
The Act establishing and administering the Federal Learning Account (FLA) will come into force on 1 April 2024. On 1 June 2024, the final version of the platform should be available. From that time forward, employers will have six months to enter the required data regarding their employees’ training rights. On 1 December 2024, use of this platform is set to actually become mandatory.
Work is still in progress to bring the sports and culture vouchers in line with the meal and eco vouchers. In doing so, sports and culture vouchers will also be able to be digitally issued and reactivated.
In the same move, tax legislation is also being amended so that the purchasing power bonus which may be issued until 31 March 2024 also remains exempt from withholding tax.
As previously announced, the exempt bicycle allowance will be EUR 0.35 per effective kilometre from 1 January 2024. The total amount of the bicycle allowance is exempt on an annual basis (only) up to an amount of EUR 2,500 per employee (index-corrected amount for the 2024 income year). An increase in this ceiling up to EUR 3500 euros per year has been announced and is also already included in the NSSO instructions of the 1st quarter 2024.
The required social and fiscal legislation is still required to effectively raise this ceiling to EUR 3,500 per year.
To receive temporary unemployment benefits, employees must provide their benefit disbursement organisation with a C3.2 control card at the end of the month. Since 1 September 2023, employees can use an electronic control card (eC3.2).
The National Employment Office (RVA) has announced the mandatory use of the eC3.2. It is not yet clear when this will be the case.
An Act setting out various tax provisions is in the pipeline. Among other things, said legislation will regulate the following aspects:
Our experts are ready to inform, advise and support you.
Contact usWhat will change for employers in April 2024?
Legislation is changing at a rapid pace and, as an employer, it is important to keep pace and know what changes may impact your organisation. We list all the most important changes for April 2024.
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