What changes can you expect as an employer?
Following the program law published this summer, the law on various provisions has now been released. This package introduces several changes that were agreed upon in the so-called summer agreement.
The main fiscal measures will be explained in separate articles.
Student work from the age of fifteen without full-time schooling obligation
Currently, you can hire a student under certain conditions via student work if they are at least 15 years old and have completed the first two years of secondary education. Until then, they are required to attend school full-time.
Starting next year, you will be able to employ a student through student work (maximum 650 hours/year) from the age of 15, even if they are still required to attend school full-time. The requirement for the student to have completed at least the first two years of secondary education will be removed.
However, this student will only be allowed to perform light work. The specifics of what this entails will be developed further. Additionally, special protections will be introduced for this specific group of students. The existing restrictions on the employment of all young people between 15 and 18 years will still apply. You must also comply with the other provisions regarding working hours and night and Sunday work.
Obligation to hire starters abolished
As an employer with at least 50 employees, you are currently required to employ a minimum number of young people under the age of 26.
Starting next year, this obligation will be removed.
Higher limit for non-retired flexi workers
If you, as an employer, meet the conditions to employ flexi-jobbers, there is a maximum allowed amount that your flexi-worker may earn in addition. This currently amounts to 12,000 euros gross per year and only applies to non-retired flexi-jobbers. This amount will be increased to 18,000 euros gross per year starting next year and will apply retroactively for the income year 2025. Moreover, it will be indexed annually.
For retired flexi workers, there is, as today, no maximum limit.
A prematurely retired flexi-worker must still consider an additional limit to avoid losing part of their pension.
Also read our article on the expansion of flexi-jobs to all sectors.
Abolition of net pension bonus
The government will abolish the previous net pension bonus by the end of 2025. Accrued rights will be maintained until December 31, 2025.
Through a separate law, a new pension bonus will be introduced starting in 2026. The much-discussed pension malus will also be introduced through separate legislation and will apply to those who retire early (age and career conditions) from January 1, 2027.
Wijninckx contribution increases from 3% to 12.5%
This is a special social security contribution that you, as an employer must pay on contributions you pay for an additional pension for your employee or for yourself.
The previous government already increased this special contribution on the highest pensions from 3% to 6% effective from January 1, 2028. Due to budgetary reasons, a contribution of 12.5% will now be withheld starting January 1, 2026.
You only need to pay this employer contribution if the total pension (statutory pension and additional pension converted into an annual interest) exceeds the highest civil servant pension. This currently amounts to 99,499.90 euros gross/year or 8,291.66 per month.
If this amount is exceeded, a contribution of 12.5% will be due on the net increase of the additional pension reserves in the year preceding the contribution year.
Sigedis, the manager of the additional pensions, collects all necessary data and calculates this contribution.
Additional solidarity contributions on supplementary pensions
In addition to the Wijninck contribution that is withheld on the contributions to the supplementary pension, an additional solidarity contribution of 2% will also be withheld upon the payment of supplementary pensions above 150,000 euros during the lifetime. This is borne by your employee. This withholding only applies to supplementary pensions that are paid out from July 1, 2027.
If the paid supplementary pension capital of you or your employees exceeds 150,000 euros, an additional 2% will be withheld on the portion that exceeds this amount. This is in addition to the existing withholdings (now uniform withholding tax of 2%) on the total payments of the supplementary pension.
Entry into force
The measures will come into effect from January 1, 2026.
What does Securex do for you?
For additional information or further questions, you can always contact your Legal Advisor via email myHR@securex.be
Source
