Individual Vocational Training in Flanders
As an entrepreneur, you can recruit a job seeker and at the same time train them through an individual vocational training (IBO) with the help of the VDAB. You need to have a location in the Dutch-speaking region or in the bilingual Brussels-Capital region for this.
The training lasts at least 4 and a maximum of 26 weeks and is at least part-time. After that, you must offer the successful trainee a full labour contract that is at least equal to the IBO training period. The training duration is determined by the VDAB based on the trainee's profile and training needs.
IBO premium will be paid by the employer from 2026
Until now, every employer paid a fixed amount to the VDAB.
The VDAB then paid an IBO premium to the trainee. This premium was calculated based on the GGMMI and was in addition to the unemployment benefits that the trainee was already receiving.
From now on, this premium will be paid directly by the employer to the trainee. Additionally, the employer will also pay the travel costs of the trainee. The VDAB will no longer be involved in this. It will only pay for any possible contribution to the childcare costs of the trainee.
A new calculation method?
From 2026, this premium will also be calculated based on a calculation key (the starting salary for the same function in the sector) that aligns more closely with the salaries within the employment sector. The premium can therefore differ from sector to sector.
The employer determines, in consultation with the VDAB, which percentage (70%, 80%, 90% or 100%) they apply based on the training needs necessary to teach the IBO trainee the job. This percentage (lower as the training needs are greater) and the reference starting salary will remain unchanged throughout the entire IBO trajectory. The amount of the replacement allowance may vary from month to month and thus affect the premium owed.
The calculation key is as follows: ((Gross salary after recruitment – Employee's social security contribution) – replacement income) X percentage – advance tax levy. For part-time IBO trainees, the premium must be calculated pro rata.
Example:
Pieter receives a gross unemployment benefit of 1,750 euros/month and starts his IBO in April 2026. His full-time gross salary for the job he is learning would be 2,300 euros/month after the IBO. The employer (IBO employer) estimates that Pieter will need to be guided quite intensively during his full-time training. He applies a percentage of 80%.
Pieter will therefore receive a premium from his employer of:
((2,300 – 13.07% employee's social security contribution) – 1,750) x 80% - advance tax levy
(1,999.39 – 1,750 = 249.39) x 80% = 199.51 euros gross – 11.11% advance tax levy (minimum) = 177.34 euros net. No social security contributions are owed on the IBO premium.
Note that if Pieter were not to receive unemployment benefits, his cost to the employer would significantly increase. A sickness benefit and a poverty line income must also be included in the calculation of the IBO premium.
Role of the employer and the VDAB
The employer is primarily responsible for teaching the technical and job-related competencies for the job. The VDAB supports the employer and employee and monitors the IBO trajectory monthly.
If additional support is needed in the workplace, this can be arranged in consultation with the VDAB mediator. Three types of additional guidance can then be provided by external partner organizations:
1 Strengthening attitudes or generic competencies
2 Language coaching
3 Didactic support to the employer
What happens after a successful IBO trajectory?
After successfully completing the trajectory, the employer must keep the IBO trainee for at least the same duration as the IBO in employment. It is standard that you must recruit the trainee with a permanent contract. However, it is also possible to conclude a fixed-term contract. You must then demonstrate that you recruit all your employees in a similar position with a fixed-term contract. The labour contract must also be at least equivalent to the IBO contract in terms of working hours, tasks to be performed, and salary.
Early termination of IBO
It will also be easier to terminate an IBO early. It is no longer necessary to provide fixed reasons. A notice will be possible for both parties up to 14 days after the start if the VDAB agrees. After that, termination is possible once the VDAB has fulfilled its mediation role. This mediation will be initiated within 3 days.
In the case of a unilateral termination of the IBO agreement by the employer without the agreement of the VDAB, the new regulations state that the employer will always have to pay a compensation to the trainee. This is equal to the sum of all compensations that would still be owed until the end of the IBO.
And what about the IBO-plus trajectory?
This specific regime for long-term job seekers and persons with an “indication of work disability” (unfit for work due to illness or a work limitation) will also be adjusted.
It will no longer be available for long-term unemployed but only for persons with an indication of work disability and for detained job seekers who have limited detention or electronic monitoring.
For an IBO-plus, it is still the VDAB that pays the IBO premium and the travel allowances to the IBO trainee. For IBO-plus, the applied percentage for the premium will always be 70%.
The employment and training of these unemployed individuals remains free for the employer. The IBO-plus can be followed by a regular IBO for a new period of a maximum of 26 weeks.
Entry into force
The measure will enter into force from January 1, 2026. The new provisions apply only to the new IBOs that are initiated from that date. For the IBOs already started in 2025, the old rules will continue to apply.
What does Securex do for you?
If you have any further questions, do not hesitate to contact your Legal Advisor via email at myHR@securex.be
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