want to know more about our services or want to chat with our experts? Visit one of our offices near you.
Increase your chances of success with our experts' help.
Our experts will give you the answers you seek.
Alter your business details via our one-stop shop for entrepreneurs.
Discover our practical tool for your social insurance dossier.
Want to know more about our services or want to chat with our experts? Visit one of our offices near you.
and reap the benefits of our social secretariat's support.
Take advantage of Partena Professional's expertise and knowledge
Discover the benefits we can give you as an accountant.
As from 1 January 2015, the coalition agreement provides for an enhancement of the '1st recruitments' target group reduction of employers' social security contributions.
Although this measure is favourable for a new employer's first 5 recruitments, only the reductions for the first 3 recruitments are enhanced.
Thus a self-employed person who decides to hire his 1st worker as from 1 January 2015 shall be entitled to a reduction of employers' social security contributions amounting to € 6200 for the 1st year of employment.
The preliminary draft programme act creates 3 new target group reduction flat rates:
Until 31 December 2014, the '1st recruitments' target group reduction is granted as follows:
the first 5 quarters
the following 4 quarters
1th recruitment
€ 1,500/quarter
€ 1,000/quarter
€ 400/quarter
2nd recruitment
3rd recruitment
-
4th recruitment
5th recruitment
From 1 January 2015 onwards, the target group reduction for the first 3 recruitments will be increased by € 50/quarter:
1st recruitment
€ 1,550/quarter
€ 1,050/quarter
€ 450/quarter
The other conditions for the application of this measure remain unchanged.
The enhanced reduction applies both to employers who were already entitled to this measure before 1 January 2015 and to employers who do their first recruitments after that date.
As yet, this enhancement has not been incorporated in a legal text and published in the Moniteur Belge. It has only been incorporated in a draft royal decree.
Sources: preliminary draft programme act; draft royal decree with regard to the increase of the first recruitments target group reduction for the first, second and third worker, council of ministers of 18 December 2014.
FR/NL
Author: Anne Ghysels
20/08/2015
The Partena Professional website is a channel for making information available in an understandable form to affiliated members and non-members. Partena Professional strives to provide up-to-date information and this information is compiled with the greatest care (including in the form of Infoflashes). However, as social and fiscal legislation is constantly changing, Partena Professional cannot accept any liability for the correctness, the up-to-date or the completeness of the information consulted or exchanged via this website. Further provisions can be read in our general disclaimer that applies to every consultation of this website. By consulting this website, you expressly accept the provisions of this disclaimer. Partena Professional can unilaterally change the content of this disclaimer.