New HR measures in 2024
February 2024 - In 2024, you should consider some new HR measures for employers and employees. In this article, we list some of the key changes.
Extension of date for presentation of purchasing power premium
Through the RD of 23 April 2023 on the purchasing power premium, well-performing companies can grant a one-off purchasing power premium to their employees from 1 June 2023. This premium is exempt from social security contributions and withholding tax. However, as an employer, you will pay a special contribution of 16.5%.
If you grant such a premium no later than 31 December 2023, an extension of the issue date to 31 March 2024 will apply. This extended deadline gives employers, social secretariats and service providers the necessary time to calculate the purchasing power premiums and order consumption vouchers.
Work resumption premium: EUR 1,725 since 1 January 2024
Once you have made your initial investment, you can apply for an investment premium of EUR 1,000 as a long-term investor with the approval of the adviser of the Ziekenfonds, which will be paid from 1 April 2023 to 31 March 2025.
This charge will rise to EUR 1.725 for progressive capital increases that begin ten years from 1 January 2024 with the adviser's remuneration being increased. This provision will apply until 31 March 2025, subject to evaluation and possible extension.
ONSS-Reduction in first recruitments: changes since 1 January 2024
Since the beginning of 2024, you should note that the rsz reduction for first hires will be sharply curtailed:
· On the one hand, the benefit for a first employee will be capped at a maximum of EUR 3,000 per quarter (instead of EUR 4,000). This limitation also applies to already ongoing reductions.
· On the other hand, the rsz reduction for the fourth, fifth and sixth recruitment is abolished. This only applies to new hires from 1 January 2024.
2024 CO2 solidarity contribution for company cars
If, as an employer, you provide a company car to an employee with which he or she may also make private journeys, you must pay a CO2 contribution.
The amount of this contribution depends on the car's CO2 emissions and fuel type, using the CO2 index as the basis.
The following calculation formula applies:
Petrol ((Y* x 9 euro) - 768): 12
Diesel ((Y x 9 euro) - 600): 12
Electric car 20,83 euro
GPL ((Y x 9 euro) - 990): 12
*Y = vehicle's CO2 emissions
For 2024, the indexation coefficient (indexed annually) is equal to 1.5359.
The minimum contribution from 1 January 2024 is €31.99. For electric vehicles, the contribution will always be equal to €31.99.
