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As of 1 January 2024, the target group reduction for first hirings will change dramatically.
The target group reduction for the first employee (currently 4,000€ per quarter) will be limited to 3,100€ per quarter as of 1 January. This is for both new and ongoing target group reductions.
Additionally, the target group reductions from which an employer can benefit for hiring a fourth, fifth or sixth employee will be abolished for the future. This means that the employer will only be able to benefit from a target group reduction for the first three hirings.
The aim is to abolish the target group reductions for the fourth, fifth and sixth employees only for the future. The target group reductions initiated before 1 January 2024, will be able to continue for the foreseen remaining duration of the reduction and this according to the rules and reduction amounts as they applied on 31 December 2023.
Update (12.09.2023) ! If you are planning to hire a fourth, fifth and/or sixth worker in the near future, we advise you to do so before 1 January 2024 so that you can, if applicable, benefit from this important reduction in employers' social security contributions (provided that you meet all the conditions required for this reduction to apply).
Mind that this regulation has not yet been published in the Belgian Official Gazette.
Source: Draft law containing various social provisions
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