Social incentives for employers

Social incentives for employers

Permanent exemption from employer’s contribution for the 1st employee hired

Between 1 January 2016 and 31 December 2020, basic employer’s social security contributions will be waived for an unlimited period of time for the first employee hired.

Reduction in employers’ contributions for the 2nd to 6th employee hired

The reductions in employer’ contributions are as follows:

  • €13,750 for the 2nd employee hired
  • €11,250 for the 3rd ,4th, 5th and 6th employee hired


Deduction for additional staff

Belgian SMEs are entitled to deduct flat-rate sums from their taxable profit on hiring additional full-time low-paid staff, or staff working in scientific research or in exports:

  • Per additional low-paid employee hired: €5,710
  • For staff employed in scientific research or exports: €15,360


Reduction in the basic rate of employer’s contributions for all employees

The basic rate was reduced from 33% to 30% on 1 April 2016 and will be reduced to 25% as from 1 January 2018.

2017-01-31 – K. VDN