Why has the effective date been postponed?
The current geopolitical tensions are disrupting the government's agenda. As a result, the planned legislation will not be adopted in time.
In the draft programme law, the measures were supposed to come into effect on 1 April 2026. This deadline is no longer realistic. The NOSS has therefore announced a postponement to 1 July 2026.
First recruitments: a simplified system
Until now, the target group reduction for first recruitments was based on different rules depending on the rank of the worker taken on staff.
For the first worker, you could benefit from a structurally very favourable reduction. For the second and third workers, specific rules applied. As for the fourth and fifth workers, the reduction has not been accessible since 1 January 2024.
From 1 July 2026, the system will be revised. For the first worker, the reduction will now be €2,000 per quarter and will remain unlimited in time.
For the second, third, fourth and fifth workers, the reduction will become possible again, with a uniform system: you can benefit from a maximum reduction of €1,000 per quarter for 12 quarters, to be used within a period of 20 quarters.
For reductions for the second and third worker already opened before 1 July 2026, transitional measures are provided: they will continue to follow the current rules.
Horeca: removal of the reduction for permanent workers
In the Horeca sector, the target group reduction for full-time permanent workers currently amounts to €500 per quarter, or €800 for certain young workers, and can be applied for a maximum of five workers.
There is also some confusion here. Although it was initially planned that this social security contribution reduction would continue, it now appears that it will indeed be removed.
This removal is now planned for 1 July 2026, subject to confirmation in the final text, which should be closely monitored.
Collective reduction of working hours and four-day week: removal with transition
Companies that introduce a collective reduction of working hours or a four-day week can benefit from a reduction in social contributions.
The amount can reach €400 per quarter, for a variable duration depending on the chosen option.
The duration during which you can benefit from this reduction depends on the extent of the reduction in working hours:
- 8 quarters when the working time was reduced to 37 hours per week or less
- 12 quarters when the working time was reduced to 36 hours per week or less
- 16 quarters when the working time was reduced to 35 hours per week or less
When you introduce a four-day week, the reduction was granted for 4 quarters.
From the third quarter of 2026, these federal reductions will be removed.
Remunerated athletes: towards the disappearance of the NOSS salary ceiling?
Since 1 July 2025, a NOSS salary ceiling limits employer contributions due beyond a certain level of remuneration, set at €86,700 per quarter since 1 January 2026.
The draft programme law proposes to exclude from this ceiling employers who already benefit from the specific NOSS reduction for remunerated athletes, to avoid a double benefit.
If an effective date of 1 April 2026 had initially been mentioned, it can now be confirmed that this measure will not apply before 1 July 2026, subject to confirmation in the final text.
What does Securex do for you?
The reforms of the target group reductions can change your employer contributions and influence your recruitment decisions. Securex helps you to calculate the impact of these reforms on your employer contributions, to check if your files still open a right, and to adapt your recruitment or work organisation planning before the final effective date.
For any further information or additional questions, do not hesitate to contact your Legal Advisor by e-mail at myHR@securex.be.
Effective date?
While several federal reforms were still announced for 1 April 2026, the schedule has since changed.
For several NOSS measures, an effective date of 1 July 2026 is now being considered.
This date remains to be confirmed: as long as the final texts have not been adopted and published, the schedule may still be adjusted. We will keep you informed of any developments on Lex4You.
