NSSO: Reduced contributions for your older employees

Author: Anne Ghysels (Legal Expert)
Read time: 2min
Publication date: 03/01/2023 - 14:42
Latest update: 03/01/2023 - 14:43

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:

  • 12,548.46€ in the Brussels-Capital Region (previously 12,061.19€)
  • 16,662.56€ in the Walloon Region (excluding the German-speaking Community) (formerly 16,015.53€)

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).

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 January 2023

Brussels-Capital Region

57 years


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

55 years


Flemish Region

60 years

13,945€ /18,545€

German-speaking Community

55 years



Source: NSSO

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