Subsidy on employer costs for first hires in Belgium: target group reduction of employer social security contributions
Lower employer costs for your first employees in Belgium
Are you a foreign employer planning to hire staff in Belgium? If so, you may be eligible for a federal measure that reduces employer costs: the target group reduction for first hires.
On this page, we explain how the scheme works.
We also distinguish between the rules that applied before and after a change in the applicable legislation: the Programmawet van 23 februari 2026, which amended the scheme.
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Contactform >What does the target group reduction involve?
The target group reduction for first hires is intended to support employers when hiring their first employees in Belgium. It is a federal scheme that applies throughout Belgium and is also available to foreign employers with employees in Belgium, whether or not they have a Belgian establishment.
The scheme reduces the employer’s social security contributions payable to the Belgian National Social Security Office (Rijksdienst voor Sociale Zekerheid, RSZ) and therefore affects your labour costs. If you outsource your Belgian payroll to Interfisc and we are confident that you qualify for this reduction, we will apply it automatically in your payroll.
Why is this interesting for foreign employers?
In Belgium, employers generally pay around 26% in employer social security contributions to the Belgian National Social Security Office (Rijksdienst voor Sociale Zekerheid, RSZ), with no upper limit. The target group reduction effectively works as a subsidy on employer costs, making your market entry into Belgium significantly more affordable.
How much is the reduction?
These are the amounts that applied under the rules in force before the change brought by the Programmawet van 23 februari 2026:
- 1st employee (full-time)
Reduction of employer social security contributions (Rijksdienst voor Sociale Zekerheid, RSZ) of up to € 3,000 per quarter, with no time limit. - 2nd and 3rd employee
Lower reduction ranging from € 1,550.00 to € 450.00, spread over a maximum of 13 quarters.
For part-time employment, the reduction is also applied pro rata.
Who is eligible for the scheme?
The target group reduction applies, among others, to:
- Belgian and foreign employers;
- companies hiring staff in Belgium for the first time;
- employers with no previous employment history in Belgium.
The reduction is settled quarterly through the employer’s social security return to the Belgian National Social Security Office (Rijksdienst voor Sociale Zekerheid, RSZ).
What changes under the Programmawet van 23 februari 2026?
- For the 1st employee, the maximum benefit would be reduced to € 2,000.00 per quarter, with no time limit.
- For the 2nd and 3rd employee, the benefit would be simplified to a maximum of € 1,000.00 per quarter for 12 quarters, to be used within a period of 20 quarters starting from the quarter of entry into service.
- For the 4th and 5th employee, a reduction of employer social security contributions (Rijksdienst voor Sociale Zekerheid, RSZ) would be reintroduced, equal to the reduction for the 2nd and 3rd employee.
These changes are still subject to confirmation and are in principle expected to take effect from 1 July 2026.
Automatic application via Interfisc
If you outsource your Belgian payroll administration to Interfisc, we will in principle ensure that the reductions are applied automatically in your payroll, unless we believe further review is necessary. Please also note that reductions granted earlier may in some cases be reclaimed by the Belgian National Social Security Office (Rijksdienst voor Sociale Zekerheid, RSZ) if it later appears that you did not qualify for the reduction.
Read more?
You can find the official rules (in Dutch unfortunately) on the following Belgian government websites:
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Since 1972, Interfisc has offered international HR & Payroll solutions in the Netherlands, Belgium, Germany, France, the United Kingdom, and Italy. We do this from our offices in the Netherlands and Belgium, and with an international team of around 45 committed and caring employees.
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