Whether you want to start a sole proprietorship or a company, Partena Professional helps you start your business 100% digitally with personal assistance by our experts.
Have you been appointed co-owner, active partner or self-employed helper and you want to register as a self-employed person?
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.
The full exemption from basic contributions will be replaced by a quarterly exemption of maximum 4,000.00 EUR.
The reduction in employer’s contributions for the six first hirings up till now has been organised as follows:
In particular, the unlimited reduction for the first hiring has been under scrutiny for some time because of its high cost versus insufficient (proven) effect on employment. The unlimited reduction was extended once more at the beginning of 2021, pending the global evaluation of this measure announced in the current coalition agreement.
This evaluation has now been completed and contains a series of recommendations to make the reduction more efficient. In this context, the Programme Act of the end of 2021 will impose changes as of 1 January 2022. The final texts are not yet available, but the NSSO has already released information on the limitation of the reduction for the first hiring.
As of the first quarter of 2022, the reduction for the first hire will be:
The lump sum of 4,000.00 is the quarterly amount for full-time work over a complete quarter and is processed on the basis of the classic calculation rules of all target group reductions:
The specific application of this reduction remains unchanged, including for the first hiring. The employer can still optimise, i.e. choose in each quarter of application for which employee he will apply the reduction.
There is no transition period: current reductions (first hiring prior to 2022) will also turn into the lump sum as of 1 January 2022. In practice, this will only affect the highest salaries, more specifically quarterly salaries from +/- 16,000.00 EUR (for which the basic contribution of 25% exceeds 4,000.00 EUR).
The reduction for the second to sixth employee will remain unchanged. The quarterly lump sum and the number of quarters of application linked to each of these reductions will not be adjusted.
When several (legal) employers have a social and socio-economic link, they are referred to as a "technical business unit" (TBE). Until now, as a starter in an (even large) TBE, it was quite easy to benefit from the reduction for six hirings. The government wants to drastically restrict that possibility - some of the expected changes include:
We will inform you again as soon as we have more information.
Source: info NSSO
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.