NSSO: reduced contributions for your older employees

Author Anne Ghysels  (Legal Expert)
Read time 2min
Last updated 10/07/2024 - 07:33

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: 

  • € 8,000 in the Brussels-Capital Region (previously € 12,799.43)

Exceptions:

  • the wage limit is a maximum of € 10,666.67 for the 4th quarter, except for temporary agency workers;
  • the wage limit for the 1st quarter is € 10,666.67 for temporary agency workers
  • € 17,335.73 in the Walloon Region (excluding the German-speaking Community) (formerly € 16,995.21)

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.

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 July 2024 
Brussels-Capital Region 61 years  € 8,000 / € 10,666.67
Walloon Region (with the exception of the German-speaking community) 55 years € 17,335.73
Flemish Region Measure abolished as from 1 July 2024
German-speaking Community 55 years € 13,942.47

Source: NSSO

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