The 'work bonus' is a reduction of personal social security contributions paid by the worker.
This reduction applies to workers with low wages and enables them to benefit from higher net wages.
From 1 July 2023, a new intermediate wage band will have to be taken into account.
The amount of this reduction will be calculated on the basis of the following formula from that date onwards:
|
Gross reference wage at 100% |
Amount of the reduction (for a full-time worker with full employment) |
|
|
Manual worker |
Non-manual worker |
|
|
≤ € 2,013.64 |
€ 283.13 |
€ 262.16 |
|
> € 2,013.64 and ≤ € 2,571.45 |
€ 283.13 - (0.2786 x (wages of the manual worker at 100 %) - € 2,013.64)] |
€ 262.16 - (0.2579 x (wages of the non-manual worker at 100 %) - € 2,013.64)] |
|
> € 2,571.45 and ≤ € 3,082.66 |
€ 267.09 - (0.2498 x (wages of the manual worker at 100 %) - € 2,013.64)] |
€ 247.31 - (0.2313 x (wages of the non-manual worker at 100 %) - € 2,013.64)] |
|
> € 3,082.66 |
€ 0 |
€ 0 |
Sources: Royal Decree of 27 March 2023, amending the Royal Decree of 17 January 2000, implementing Article 2 of the Law of 20 December 1999 granting a work bonus in the form of a reduction of personal social security contributions to workers earning low wages, to certain workers who were victims of restructuring and to paid sportspersons, Belgian Official Gazette of 12.04.2023; Royal Decree amending the Royal Decree of 17 January 2000, implementing Article 2 of the Law of 20 December 1999 granting a work bonus in the form of a reduction of personal social security contributions to workers earning low wages, to certain workers who were victims of restructuring and to paid sportspersons, Erratum Belgian Official Gazette of 21.04.2023