Which employers belong to the healthcare sector?
The ‘healthcare sector’ is defined very broadly for the application of this regulation.
It includes both private and public services and organisations that provide care, support, and assistance to individuals, including the elderly, minors, persons with disabilities, and vulnerable individuals, such as victims of domestic violence.
In the private sector , the legislation refers to joint committees, while in the public sector it refers to the NACE codes of the institutions that can utilise these measures. You can find the complete list on the NSSO website.
Which pensioners are eligible?
To be eligible, the employee must:
Either be retired (old-age or survivor's pension) on July 1, 2022
Or be retired (old-age or survivor's pension) and have reached the age of 66 (new retirement age) before the first day of the relevant month
Which benefits are extended?
The favourable measures apply to both social security contributions and taxation of the employee/pensioner.
Regarding social security contributions, there will be no employee contributions (13.07%) withheld. This exemption is applied after any reduction under the work bonus.
From a tax perspective, a separate and uniform tax rate of 33% is applied to personal income tax (unless the tax rate on jointly taxed income is lower). This rate only applies to the remuneration received, including holiday pay. Any severance payments, replacement income, and arrears are not included and will be taxed at the normal progressive rate if applicable.
This ensures that these employees retain more net pay for the same gross salary.
Good to know: The coalition agreement provides for a structural solution for the healthcare sector.
Additionally, the recent “summer agreement” stipulates that the additional earnings of pensioners in all sectors will be taxed at 33%. The normal social security contributions will still be due.
Both measures still need to be enacted into law.
Note that pensioners who can benefit from this favourable regime must still consider the maximum amounts they are allowed to earn additionally. This is particularly important for those who have not yet reached retirement age. Those who earn too much may face a reduction or suspension of their pension. The maximum limits can be found on the website of the federal pension service.
More flexible work regime
These employees may, in deviation from the normal rules for part-time work, work less than one third of the normal work schedule of a full-time employee. This is to provide maximum flexibility in attracting as many candidates as possible.
Moreover, there is also a different regulation regarding the notification of individual work schedules for variable employment of part-time employees. You only need to notify this three working days in advance (instead of the normal 7 days).
The employer in the healthcare sector must consult with the works council or, if there is none, with the committee for prevention and protection at work or, otherwise, with the trade union delegation regarding these measures. This must occur monthly and for the first time at the meeting of the relevant body following the first use of this measure.
Entry into force
This draft law still needs to be approved by parliament and then published in the Moniteur belge. The intention is to ensure the continuity of this measure also in 2026.
What does Securex do for you?
If you have any questions about this measure, do not hesitate to contact your Legal advisor at myHR@securex.be
