What changes are being made to the social security contribution discount for first recruitments?

As a new employer in Belgium, you can receive a discount on social security contributions for your first employees. This discount has changed often, with further changes expected this year in two phases: the first phase starts on 1 April 2026, and the second on 1 July.

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The discount for your first employee

When you take on staff for the first time, you will receive the largest social security discount. Currently, this discount is a maximum of 3,100 euros per quarter and can be granted for an unlimited period.

From 1 April 2026, this discount will be reduced to a maximum of 2,000 euros per quarter. However, it will still be available for an unlimited time.

This reduction may also apply to existing discounts. Therefore, quickly recruiting your first employee before 1 April will not guarantee that the 3,100 euro discount will still apply.

A discount for the second and third employee

If you take on a second and third employee today, you can receive a discount for each of them for 12 quarters. You must claim this discount within a maximum period of 20 quarters. The discount will also decrease over time.

The plan is to stop this social security discount from decreasing from 1 April 2026. As an employer, you will then receive a discount of 1,000 euros per quarter for a maximum of 12 quarters. Even after 1 April 2026, you will need to claim the discount within a period of maximum 20 quarters.

And what about a discount for the next new employees?

Until 2023, as an employer, you could receive a social security discount for your first six employees. However, the discount for the fourth to sixth employee was abolished as of 1 January 2024.

The government now plans to partially reintroduce this discount. As an employer, you could receive a discount of 1,000 euros per quarter for your fourth and fifth employee. There is still no discount available for the sixth employee.

This discount of 1,000 euros for the fourth and fifth employee would also be available for a maximum of 12 quarters. You must claim the discount within a period of 20 quarters.

There is some uncertainty regarding the effective date of this discount. Normally, this measure should come into force on 1 April 2026. However, according to the latest information, it may be that this measure only comes into force on 1 July 2026.

What happens next?

The government has submitted the draft royal decree to the Council of State. The Council of State is preparing an advice. Once the advice is returned to the government, it may still make changes. Only after that will the measure be published in the Moniteur belge.

Therefore, the measures are not yet official.