Which target group reductions are affected?
The announced changes affect six specific measures:
- The first recruitments
- Older workers in Wallonia
- The SINE scheme in Wallonia for certain service voucher companies
- The artists in Flanders
- The collective reduction of working hours and the four-day work week
Some measures are removed without transition, others will have transitional measures, and some will be reformed instead of being removed.
First recruitments: a simplified system
Until now, the target group reduction for first recruitments was based on different criteria depending on the rank of the worker hired.
For the first worker, you could receive a very favourable reduction. For the second and third workers, specific rules applied. As for the fourth and fifth workers, the reduction was no longer available from January 1, 2024.
From April 1, 2026, the system will be updated. For the first worker, the reduction will now be 2,000 euros per quarter and will remain unlimited in time.
For the second, third, fourth, and fifth workers, the reduction will be available again, with a standardised system: you will be able to receive a maximum reduction of 1,000 euros per quarter for 12 quarters, to be chosen within a period of 20 quarters.
Read more: « What changes regarding the ONSS reduction for first recruitments? »
Older workers in Wallonia: stricter access conditions
In Wallonia, you can receive a target group reduction of ONSS contributions when you employ an older worker.
Currently, the reduction can be applied from 55 years, as long as the reference quarterly salary of the worker does not exceed 18,036.09 euros (indexed amount).
When the conditions are met, the maximum reduction can reach:
- 400 euros per quarter for workers aged 55 to 57
- 1,000 euros per quarter for workers aged 58 to 61
- 1,500 euros per quarter from 62 years, until the quarter in which the worker reaches the legal retirement age
From April 1, 2026, access to the reduction for older workers will become more targeted. Two important conditions will change.
A higher minimum age
The minimum age to qualify for the reduction will increase from 55 years to 57 years.
In practice, you will no longer be able to receive the reduction for workers aged 55 or 56 years.
A lower salary ceiling
The quarterly salary ceiling that the older worker cannot exceed will also be lowered.
It will decrease from 18,036.09 euros currently to 13,500 euros (amount to be indexed).
This means that only workers whose pay remains below this new ceiling will qualify for the reduction.
Reduction amounts by age group
When these new conditions are met, the maximum reduction amounts will be as follows:
- 400 euros per quarter for workers aged 57 to 59
- 1,000 euros per quarter for workers aged 60 to 64
- 1,500 euros per quarter for workers from 65 years, until the quarter in which they reach the legal retirement age
Removal of the SINE reduction
The SINE (social insertion economy) scheme aims to support the employment of workers distant from the labour market.
In some cases, companies in the service voucher sector could also benefit from this reduction when they employed workers under social insertion economy schemes.
From the third quarter of 2026, the SINE reduction will be removed for approved service voucher companies employing workers under the service checks system.
These employers will therefore no longer be able to benefit from this reduction for the affected workers.
In practice, this measure targets certain forms of social insertion economy that were still applicable in the service voucher sector.
Artists in Flanders: removal of the reduction
In Flanders, employers can benefit from a target group reduction for the employment of artists.
This reduction could reach a maximum amount of 517 euros per quarter for the entire duration of employment.
From April 1, 2026, this reduction will be removed in Flanders. It will therefore no longer be possible to open a new right to this reduction from that date.
Collective reduction of working hours and four-day work week: removal with transition
Companies that introduced a collective reduction of working hours or a four-day work week could benefit from a reduction in social contributions.
The amount could reach 400 euros per quarter, for a variable duration depending on the chosen formula.
The duration for which you could benefit from this reduction depended 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 introduced a four-day work week, the reduction was granted for 4 quarters.
From the second quarter of 2026, these federal reductions will be removed.
What does Securex do for you?
The reforms of the target group reductions can change your employer contributions and affect your recruitment decisions.
For any further information or additional questions, please contact your Legal Advisor by email at myHR@securex.be.
Effective date?
Most of the changes will take effect on April 1, 2026 (quarter 2/2026).
The removal of the SINE reduction for certain service voucher companies is scheduled for the third quarter of 2026.
