Brussels Capital Region: changes to the conditions of access to the reduction for older workers

The Brussels government has decided to change the target group reduction of employer social security contributions for the employment of older workers from 1 July 2024.

These changes relate only to the conditions the worker must meet to entitle you to this reduction. Otherwise, nothing changes.

From 1 July 2024, the older worker you employ in the Brussels Capital Region must meet the following five conditions for you to benefit from a reduction in employer social security contributions (up to a maximum of € 1,000/quarter):

• be at least 61 years old on the last day of the quarter (previously 57 years);
• be no older than 66 years on the last day of the quarter (previously 64 years);
• be linked to an establishment unit located in the Brussels Capital Region;
• receive a quarterly reference wage (wage for full-time work during a full quarter, calculated according to the same rules as those provided for the structural reduction) of less than € 8,000 (previously € 12,799.43).

Exceptions:

• the wage limit is a maximum of € 10,666.67 for the 4th quarter, except for temporary agency workers;
• the wage limit for the 1st quarter is € 10,666.67 for temporary agency workers;
• be subject to all social security branches and belong to category 1 of the structural reduction.

Sources: decree of the Government of the Brussels Capital Region of 2 May 2024 introducing various changes to employment aid, Belgian Official Gazette of 15 May 2024; decree of the Government of the Brussels Capital Region of 2 May 2024 introducing various changes to employment aid — Erratum, Belgian Official Gazette of 27 May 2024