What does the target group reduction for permanent employees entail?
As an employer in joint committee (JC) no. 302, you can benefit from a reduction in the employer's contributions you must pay to the NSSO for five of your permanent full-time employees.
This reduction applies for an unlimited number of quarters. Additionally, you can choose each quarter which permanent full-time employees you apply the reduction to. The reduction does not apply to extras, students, and flexi-workers.
It concerns a flat-rate reduction of the NSSO employer's contributions of:
- 500 euros per quarter and per employee
- 800 euros per quarter and per employee, if the employee is younger than 26 years at the end of the quarter
Conditions for cash discount: what you need to pay attention to
As an employer, you can benefit from the target group reduction if you meet all the following conditions:
- You employ an average of a maximum of 49 employees
- You must have a registered cash register system (GKS)
- You must register the start and end times of your employees' attendance
Important
If you do not comply with these conditions or do not comply correctly, the target group reduction may expire and you may have to repay any discounts received earlier.
Condition 1: Maximum of 49 employees employed
You may employ an average of up to 49 employees. This average is calculated in the same way as the average number of employees for the closure fund. Every employee working for you counts, regardless of the activity they perform or the JC they fall under.
Our tip
Regularly check the number of employees you employ, especially if you are close to the limit of 49 employees.
Condition 2: Use of registered cash register system (GKS)
For the entire quarter, you must use a registered cash register system in all your hospitality businesses where you serve customers, which is registered with the tax authorities.
In 2024, GKS 2.0 was introduced. This updated system ensures direct communication between the data of your white cash register and the FPS Finance.
From 1 July 2025, all new GKS systems that are put into use – for example, in a new hospitality business or replacing an old system – must comply with the rules of GKS 2.0.
Existing users are given extra time to switch. The final switch dates are:
- 1 July 2026 for the oldest GKS, registered before 1 January 2018
- 1 July 2027 for the GKS registered between 1 January 2018 and 31 December 2021
- 1 January 2028 for the remaining GKS, registered after 2021
Our tip
Check the registration date of your GKS and contact your GKS supplier in time for the adjustment to GKS 2.0.
Condition 3: Correct attendance registration
You must accurately register the start and end times of your employees every day. If you do not do this correctly, the target group reduction may be terminated, and you may also have to repay previous discounts.
The attendance registration applies to all your employees in a business unit where a hospitality activity is carried out. The obligation also applies to employees who do not fall under JC 302 but work in that business unit.
The registration does not apply to casual workers and flexi-workers. As mentioned above, they are not eligible for the target group reduction anyway.
The registration is possible via the GKS itself and/or via an alternative system developed by the NSSO, which is linked to Dimona.
Read more on the NSSO site: 'Configuring the daily registration of employees in hospitality'.
Our tip
Ensure that there is a correct attendance registration in your business and that registration occurs for all employees who fall under this obligation.
What does Securex do for you?
If you have questions about the target group reduction for permanent employees, feel free to contact your Legal Advisor at MyHR@securex.be.
Want to know more? Also, check out our series of thematic articles ‘Permanent staff in the hospitality sector’ on Lex4You. There you will find all the information clearly explained.
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