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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 or 61, depending on the competent region), the reference quarterly wage may not exceed a certain amount.
This amount will be indexed on 1 July 2024 if you employ this employee in the Walloon Region (excluding the German-speaking Community) or in the Brussels-Capital Region.
On 1 July 2024, this reference quarterly wage will amount to:
Exceptions:
The amounts remain unchanged if you employ this employee in the German-speaking Community.
In the Flemish Region, the measure has been abolished as from 1 July 2024. You can find more information about the transitional measures in our Infoflash of 23 May 2024.
Source: NSSO
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