Initial Measures: A New Social Security Contribution Reduction Scheme Effective July 1, 2026

The federal government is continuing its reform of employment support measures with the adoption of the Royal Decree of June 30, 2026, published in the Belgian Official Gazette on July 7, 2026. This decree amends the system of social security contribution reductions granted for the hiring of the first employees and implements the measures announced as part of the “Plans Plus” initiative.

The objective remains unchanged: to encourage self-employed individuals and SMEs to hire their first employees while simplifying the existing system.

A New System for the First Five Employees

As of July 1, 2026, the target-group reductions are now as follows:

• First employee: a flat-rate reduction of €2,000 per quarter, granted for an unlimited duration.
• Second through fifth employees: a reduction of €1,000 per quarter during the first three years of employment.

This new system replaces the previous mechanisms, which had become relatively complex through successive reforms. It provides greater clarity for employers planning to gradually expand their workforce.

Significant Financial Assistance

In practical terms, a company that hires its first five employees in succession will be eligible for particularly attractive financial support.

For example:

• the first hire entitles the company to a permanent reduction of €8,000 per year;
• each of the following four hires allows for a maximum savings of €4,000 per year for three years.

For a start-up or a growing SME, these reductions can amount to tens of thousands of euros in savings during the first few years of operation.

A Transitional Arrangement for Employers Already Receiving Benefits

The Royal Decree also includes transitional provisions to preserve rights acquired before July 1, 2026.

• Thus:
• employers who were already receiving a reduction for a first employee will automatically have the amount of their reduction increased to €2,000 per quarter for the remaining duration of their benefit;
• reductions granted for a second or third employee before the reform took effect continue to apply under the old rules until they expire;
• employers still subject to the transitional regime established in 2023 for the fourth, fifth, and sixth employees also retain their rights until the scheduled expiration date.