Tax Consolidation

Exemption social security contributions for first employee until end of 2020

Bart Apers
Tax Consolidation

As of January 1, 2016, an almost complete exemption from Belgian employer social security contributions has been introduced for the recruitment of a first employee by a new employer and this throughout the entire employment of the employee concerned.  This also applies to existing foreign companies that hire their first employee in Belgium.

This exemption is gradually coming to an end and expires on December 31, 2020! There may be a new regulation that however may no longer be so beneficial. Possibly the target group reductions for the second to sixth employee will also be adjusted.  

Therefore if you are considering hiring your first employee in Belgium, do it this year to still be able to enjoy the current exemption / reductions!