NSSO: new condition for reduced working time

Employers who voluntarily and collectively reduce their working time can benefit from a reduction in employer social security contributions, provided certain conditions are met. A new condition will be added for part-time workers.

This change is laid down in a draft programme law which has not yet been published in the Belgian Official Gazette

New condition for part-time workers

If you collectively and voluntarily reduce your working time below an average of 38 hours per week, you can benefit from a reduction in employer social security contributions for the workers concerned by this reduction in working time.

You are entitled to this NSSO reduction for:

• Affected full-time workers;
• Affected part-time workers whose working regime is maintained, i.e. whose work schedule remains unchanged, but for whom remuneration is reduced due to the reduction in working time.

Example: you reduce your working time from 38 hours to 36 hours per week.

A half-time worker (19h/week) who maintains his working time at 19h/week, despite the reduction in working time, opens the right to the NSSO reduction. On the other hand, a half-time worker (19h/week) who reduces his working time to 18h/week following the reduction in working time, does not open the right to the NSSO reduction.

A new condition will be added for part-time workers: their normal average weekly working time may not be less than 28 hours.

This new condition will apply to requests for reduced working time submitted from 1 November 2023.

Source: Draft program law Doc 55/3697, articles 90 and 91.