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The employers of the public and private sectors are entitled to a structural reduction of their employer contributions to the social security for their workers subject to all social security sectors, as far as they satisfy some specific conditions.
From 1 April 2024, the ceiling for the very low wage component has been adjusted to compensate for the increase in the GMWR on the same date.
This is the calculation formula:
structural reduction in social charges
(manual & non-manual workers)
gross amounts in € per quarter
category 1
0 + 0.1400 x (10,797.67 – S) + 0.4000 x (6,807.18 – S)
category 2
79.00 + 0.2557 x (9,070.75 - S) + 0.4000 x (6,995.54 - S) + 0.0600 x (W – 15,834.76)
category 3
Non-disabled workers
0.1400 x (11,699.95 – S) + 0.4000 x (6,807.18 – S)
Disabled workers
495.00 + 0.1785 x (11,108.38 - S) + 0.4000 x (6,807.18 - S)
Source: Royal Decree of 3 March 2024 amending the Royal Decree of 16 May 2003 in implementation of Chapter 7 of Title IV of the Programme Law of 24 December 2002(I) aimed at harmonising and simplifying the schemes for reducing social security contributions, Belgian Official Gazette 18.03.2024
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