Which Flemish social security contributions were abolished in the past 2 years?
The start of a new quarter is the perfect time to provide an overview of the current status of social security contributions in Flanders. In the past two years, the Flemish government has modified or abolished the following social security contributions:
- The contribution for older seated employees
- The contribution for older newly recruited employees
- The contribution for younger newly recruited employees
- The contribution for domestic staff
- The contribution for employees with a Gesco status
- The contribution for employees with a SINE status
- The contribution for employees with a DAC status
Below is an overview of the current status for each of these contributions.
The contribution for older seated employees
If older employees met certain conditions, they could entitle you to a social security contribution. This would reduce the employer's social security contributions for them. In recent years, the access conditions, especially the age requirement, have become stricter.
In 2024, the Flemish government definitively abolished this social security contribution. From July 1, 2024, you no longer had the right to a social security contribution for employees who would meet the conditions from that date. For employees who met the conditions on June 30, 2024, the contribution remained applicable until June 30, 2028.
In 2025, the Flemish government moved this end date forward to June 30, 2025. Since July 1, 2025, you no longer have the right to a social security contribution for your older seated employees.
The contribution for older newly recruited employees
As an employer, you could also receive a social security contribution in Flanders if you recruited older employees. Your employees had to meet certain conditions as well. Similar to the contribution for older seated employees, this contribution was abolished as of July 1, 2024.
Since July 1, 2024, you no longer had the right to a social security contribution for employees who would meet the conditions from that date. For employees who met the conditions on June 30, 2024, the contribution still remains applicable for eight quarters.
For the affected employees, you still have the right to the social security contribution until June 30, 2026.
The contribution for younger newly recruited employees
As an employer, you can also receive a social security contribution if you recruited certain younger employees. Your employees had to meet certain conditions as well. Just like the previous two contributions, this contribution was abolished as of July 1, 2024.
Since July 1, 2024, you no longer had the right to a social security contribution for employees who would meet the conditions from that date. For employees who met the conditions on June 30, 2024, the contribution still remains applicable for eight quarters.
For the affected employees, you still have the right to the social security contribution until June 30, 2026.
The contribution for domestic staff
As of July 1, 2025, the social security contribution for domestic staff in Flanders was abolished. No transitional measures were provided for this.
If you have domestic staff employed in Flanders, then since this summer, you no longer have the right to a social security contribution for your staff.
The contribution for employees with a Gesco status
Similar to the contribution for domestic staff, the contribution for employees with a Gesco status (subsidised contracts) was definitively abolished in Flanders as of July 1, 2025.
Recruiting new Gesco employees has been impossible since 2016 in Flanders. However, since July 1, 2025, as an employer in Flanders, you also no longer have the right to the social security contribution for your former Gesco employees. The accompanying wage premium was also abolished as of July 1, 2025.
The contribution for employees with a SINE status
Just like the previous two contributions, the contribution for employees in a SINE status (social integration economy) was definitively abolished in Flanders as of July 1, 2025.
The transitional measures from 2023 are therefore no longer applicable. Since July 1, 2025, as an employer in Flanders, you no longer have the right to the social security contribution for your employees with the former SINE status. You can check whether your employee may qualify for individual tailoring.
The contribution for employees with a DAC status
The social security contribution for employees with a DAC status (third labour circuit) will also be abolished. This abolition will take effect from October 1, 2025.
You can choose to either recruit the employees with your own resources from then on or terminate their employment contract. You must communicate your choice to the Flemish government by September 1, 2025.
What does Securex do for you?
If you have any questions about the Flemish social security contribution, please consult our information on this topic on Lex4You.
You can also always contact your Securex Legal Advisor at myHR@securex.be.
Source
- Various Flemish Decrees and implementing decisions
