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The Walloon government has decided to change the target group reduction of employer social security contributions for the employment of older workers from 1 July 2023.
Depending on his age, the worker may be required to register as a jobseeker with the Forem the day before his hiring.
The conditions for accessing the target group reduction will differ according to the worker's age:
The worker must:
The information flow relating to the condition of registration as a jobseeker will be through ECARO.
The amount of the reduction depends on the worker’s age.
Age of the worker on the last day of the quarter
Amount of the reduction/quarter
55 to 57 years
58 to 59 years
60 to 64 years
From the age of 65 up to the last day of the quarter in which he has reached the statutory pension age
These amounts apply for a full-time worker having worked the full reference period.
As is currently the case, the target group reduction will be allocated only if the worker has actually worked over the entire quarter, with the exception of the cases of suspension referred to by the law of 3 July 1978 and the cases of exemption from work granted by the employer during the notice period.
The target group reduction for older workers applied before 1 July 2023 will continue to apply as long as the worker is continuously employed by the employer.
Source: Decree of 21 December 2022 containing the general expenditure budget of the Walloon Region for the financial year 2023, Belgian Official Journal 08.03.2023.
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