If you employ older employees, you are entitled to a reduction in employers' social security contributions.
Both you and your employee must meet certain conditions.
In addition to an age condition (55, 57, 58 or 59, depending on the competent region), the reference quarterly wage may not exceed a certain amount.
This amount will be indexed on 1 October 2022 if you employ this employee in the Walloon Region (excluding the German-speaking Community) or in the Brussels-Capital Region.
Since 1 October 2022, this reference quarterly wage amounts to:
- 12,061.19 Euro in the Brussels-Capital Region (previously 11,824.70 Euro)
- 16,015.53 Euro in the Walloon Region (excluding the German-speaking Community) (formerly 15,701.50 Euro)
The amounts remain unchanged if you employ this employee in the Flemish Region or the German-speaking Community.
Summary table
|
Region where the employee is employed |
Required minimum age at the end of the quarter |
Reference wage for the current quarter as from 1 October 2022 |
|
Brussels-Capital Region |
57 years |
12,061.19 Euro |
|
Walloon Region (with the exception of the German-speaking community) |
55 years |
16,015.53 Euro |
|
Flemish Region |
58/59 years |
13,945 Euro /18,545 Euro |
|
German-speaking Community |
55 years |
13,942.47 Euro |
Source: NSSO