Which target group reductions are affected?
The changes affect six specific measures:
- The first recruitments
- The Horeca sector
- Paid athletes
- The collective reduction of working hours and the four-day week
Some measures are abolished without transition, others have transitional measures, and some are reformed rather than abolished.
First recruitments: a simplified system
Until now, the target group reduction for the 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 be possible again, with a uniform system: you will be able to benefit from a maximum reduction of €1,000 per quarter for 12 quarters, to be used within a period of 20 quarters.
Read more: « What changes regarding the NOSS reduction for first recruitments? »
Horeca: abolition 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. This reduction can be applied for a maximum of five workers.
Following the adoption of the programme law of 30 May 2026, this reduction will be abolished as of 1 July 2026.
Paid athletes: abolition of the NOSS salary ceiling
Since 1 July 2025, a NOSS salary ceiling limits employer contributions beyond a certain level of remuneration. Since 1 January 2026, this ceiling is set at €86,700 per quarter.
The programme law of 30 May 2026 provides that employers benefiting from the specific target group reduction for paid athletes are excluded from this salary ceiling. This measure aims to avoid the cumulation of two advantages regarding social security contributions.
This amendment will enter into force on 1 July 2026.
Collective reduction of working hours and four-day week: abolition with transition
Companies that introduced a collective reduction of working hours or a four-day week could benefit from a reduction in social contributions.
The amount could reach €400 per quarter, for a variable duration depending on the chosen formula.
The duration during 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 week, the reduction was granted for 4 quarters.
From the third quarter of 2026, these federal reductions will be abolished.
What does Securex do for you?
The reforms of the target group reductions may change your employer charges and influence your recruitment decisions.
For any further information or additional questions, do not hesitate to contact your Legal Advisor by e-mail at myHR@securex.be.
Entry into force?
The presented modifications will enter into force on 1 July 2026 (quarter 3/2026).
