Enhancement of the target group reduction '1st recruitments' as from 1 January 2015

Auteur: Anne Ghysels
Leestijd: 2min
Publicatiedatum: 22/12/2014 - 13:00
Laatste update: 10/05/2019 - 09:22

As from 1 January 2015, the coalition agreement provides for an enhancement of the '1st recruitments' target group reduction of employers' social security contributions.

Although this measure is favourable for a new employer's first 5 recruitments, only the reductions for the first 3 recruitments are enhanced.

Thus a self-employed person who decides to hire his 1st worker as from 1 January 2015 shall be entitled to a reduction of employers' social security contributions amounting to € 6200 for the 1st year of employment.

The preliminary draft programme act creates 3 new target group reduction flat rates:

  • G14 = € 1,550
  • G15= € 1,050
  • G16= € 450

Until 31 December 2014, the '1st recruitments' target group reduction is granted as follows:

 

the first 5 quarters

the following 4 quarters

the following 4 quarters

1th recruitment

€ 1,500/quarter

€ 1,000/quarter

€ 400/quarter

2nd recruitment

€ 1,000/quarter

€ 400/quarter

€ 400/quarter

3rd recruitment

€ 1,000/quarter

€ 400/quarter

-

4th recruitment

€ 1,000/quarter

€ 400/quarter

-

5th recruitment

€ 1,000/quarter

€ 400/quarter

-

From 1 January 2015 onwards, the target group reduction for the first 3 recruitments will be increased by € 50/quarter:

 

the first 5 quarters

the following 4 quarters

the following 4 quarters

1st recruitment

€ 1,550/quarter

€ 1,050/quarter

€ 450/quarter

2nd recruitment

€ 1,050/quarter

€ 450/quarter

€ 450/quarter

3rd recruitment

€ 1,050/quarter

€ 450/quarter

-

4th recruitment

€ 1,000/quarter

€ 400/quarter

-

5th recruitment

€ 1,000/quarter

€ 400/quarter

-

The other conditions for the application of this measure remain unchanged.

The enhanced reduction applies both to employers who were already entitled to this measure before 1 January 2015 and to employers who do their first recruitments after that date.

As yet, this enhancement has not been incorporated in a legal text and published in the Moniteur Belge. It has only been incorporated in a draft royal decree.

Sources: preliminary draft programme act; draft royal decree with regard to the increase of the first recruitments target group reduction for the first, second and third worker, council of ministers of 18 December 2014.

FR/NL

Auteur: Anne Ghysels

22/12/2014

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