NSSO: Reduced contributions for your older employees

Author: Anne Ghysels (Legal Expert)
Read time: 1min
Publication date: 11/01/2022 - 11:51
Latest update: 11/01/2022 - 11:52

If you employ older employees, you are entitled to a reduction in employers' social security contributions.

Both you and your employee must meet certain conditions.

In addition to an age condition (55, 57, 58 or 59, depending on the competent region), the reference quarterly wage may not exceed a certain amount.

This amount will be indexed on 1 Januari 2022 if you employ this employee in the Walloon Region (excluding the German-speaking Community) or in the Brussels-Capital Region.

Since 1 Januari 2022, this reference quarterly wage amounts to:

  • 11,365.53 Euro in the Brussels-Capital Region (previously 11,142.68 Euro)
  • 15,091.79 Euro in the Walloon Region (excluding the German-speaking Community) (formerly 14,795.87 Euro)

The amounts remain unchanged if you employ this employee in the Flemish Region or the German-speaking Community.

Summary table

Region where the employee is employed

Required minimum age at the end of the quarter

Reference wage for the current quarter as from 1 Januari 2022

Brussels-Capital Region

57 years

11,365.53 Euro

Walloon Region (with the exception of the German-speaking community)

55 years

15,091.79 Euro

Flemish Region

58/59 years

13,945 Euro /18,545 Euro

German-speaking Community

55 years

13,942.47 Euro


Source: NSSO

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