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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 61, depending on the competent region), the reference quarterly wage may not exceed a certain amount.
This amount will be indexed on 1 January 2024 if you employ this employee in the Walloon Region (excluding the German-speaking Community) or in the Brussels-Capital Region.
On 1 January 2024, this reference quarter wage will amount 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 60 to 61 on 1 January 2024 (refer to our infoflash of 02.03.2023). Moreover, the Flemish Government has already expressed its intention to abolish this NSSO reduction from 1 July 2024. This is subject to confirmation, as this decision has not yet been published in the Belgian Official Gazette. We will keep you updated on the situation.
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 2024
Brussels-Capital Region
57 years
€ 12,799.43
Walloon Region (with the exception of the German-speaking community)
55 years
€ 16,995.81
Flemish Region
61 years
€ 13,945/€ 18,545
German-speaking Community
€ 13,942.47
Source: NSSO
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