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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 or 60, depending on the competent region), the reference quarterly wage may not exceed a certain amount.
This amount will be indexed on 1 January 2023 if you employ this employee in the Walloon Region (excluding the German-speaking Community) or in the Brussels-Capital Region.
Since 1 January 2023, this reference quarter wage amounts to:
The amounts remain unchanged if you employ this employee in the Flemish Region or the German-speaking Community.
As a reminder, the age of eligibility for this measure in the Flemish Region will be raised from 59 to 60 on 1 January 2023 (refer to our infoflash of 30.11.2021).
Region where the employee is employed
Required minimum age at the end of the quarter
Reference wage for the current quarter as from 1 January 2023
Walloon Region (with the exception of the German-speaking community)
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