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Since a few years, the Flemish Region has its own target group reduction for young employees. For low-skilled young employees the reduction will be enhanced as from 2019.
The conditions with regard to the employee do not change - broadly speaking these are:
For low-skilled young employees the reduction is no longer limited to a lump sum. The employer is fully exempted from the basic contribution and the wage moderation contribution (25.00% on the gross wage for the profit sector).
education
basic amount per quarter
number of quarters
until 31.12.2018
as from 01.01.2019
low-skilled
€1,150.00
full exemption basic contribution + wage moderation (25.00% in the profit sector)
recruitment quarter + 7 quarters
moderately-skilled
€1,000.00
€1,000.00 (does not change)
There are no transitional arrangements - the full exemption is applied irrespective of the recruitment date. The remaining quarters associated to the recruitment of a low-skilled young worker before 1 January 2019 open the right to the full exemption as well.
Source: Decree of the Flemish Government implementing various provisions of the Decree of 4 March 2016 on the Flemish target group policy, approved by the Flemish Government on 26 October 2018 - not yet published.
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