Together with Flanders Investment & Trade, the VDAB (the Flemish Employment & Vocational training service) will be your partner in working out the most cost-effective way of finding adequate personnel for your Belgian activity. By putting your vacancies in the VDAB-database, it allows thousands of job seekers to see it at one stroke. The VDAB also actively searches for motivated workers. They select suitable candidates and inform them about your vacancy; if you like, they can also do the initial interviews. Since their job seekers database is the largest in Flanders, they can find several candidates, even for vacancies that are hard to fill.

For more information:

VDAB
Keizerslaan 11
B-1000 Brussels
Tel: +32 (0)2 506 15 11
Fax: +32 (0)2 506 15 90
E-mail: info@vdab.be
Website: www.vdab.be (Dutch)

Structural reduction in social security

Next to the general structural reduction of 400 € per quarter in the social security contribution of the employer, there is also a bonus applicable for low salary levels (gross salary lower than 5870.71 € per quarter) and for high salary levels (gross salary higher than 12000 € per quarter).
Of course this general structural reduction of social security can be combined with a number of specific reductions, such as First recruitment or the Activa plan.

Starter jobs

The employer benefits from a reduction in social security contributions (1000 € or 400 € per quarter for full time employment) until the employee reaches the age of 26, if this employee holds a "starter job card" provided by the Local Unemployment Agency (RVA).

For less than 4/5 of full time employment: 1000 €/400 € X employment fraction X 1.25

Conditions

The newly hired employee must be:

• Unemployed and registered at the VDAB
• Younger than 26 years of age
• Lower educated with a starter job
• Blue or white-collar
• Employed half-or fulltime, for a definite or indefinite period of time

Restrictions

• The startjobs cannot be simultaneously combined with other programs aimed at reducing the employer's social security contributions.
• Every company that employs more than 50 employees (the number of employees is calculated based on the second trimester of previous year) is obliged to employ at least 3% of its personnel with a starter job.

Procedure

Either the young employee applies for the "starter job card" at the Local Unemployment Agency (RVA), or the employer does within 30 days after the start of the employment.  The Unemployment Agency transmits the information of the "starter job card" to the National Office for Social Security (RSZ).  At the 3-monthly notification, the employer mentions that he wishes to make use of the social security advantage for the related quarter.

First recruitment

This plan aims to encourage employers to recruit additional employees (a first worker (or two workers on half time), a second and third worker) by a temporary exemption of social security contributions. The number of people employed has to be higher than the 4 quarters preceding the employment.

There is a fixed reduction of social security:
A reduction of 1000 € or 400 € per quarter for full time employment
For less than 4/5 of full time employment: 1000 €/400 € X employment fraction X 1.25

The reduction can be spread over different interrupted periods, i.e. in case of an interruption of employment when an employee leaves the company and is replaced later by another one.

This benefit is granted as follows:

Conditions

• All employers of the private sector can apply
• Contracts of unlimited duration, full-time or part-time (all functions)
  

Activa Plan

The Activa Plan states that an employer receives a reduction in the employer's social security contribution to the amount of € 1,000 or € 400 per quarter for a period of 1 to 5 years. (See detailed overview in appendix).

Additional wage subsidy is possible when the new employee benefits from an unemployment fee at the time of the contract.

Conditions

• These employees can be contracted full time or partime.
• The employees have to be jobseeker and unemployed for a certain period (at least 6 months or 1 year, depending of the age of the employee)
  

Activa Start

The Activa Start programme states that the employee receives a premium of € 350 per month (max. period of 6 months) by the Local Unemployment Agency (RVA), which the employer can deduct of the net wage.

This advantage can be combined with other social security reduction programs. (Starter jobs, structural reduction, …)


Conditions

• Employee must be younger than 26 years.
• These employees must be contracted full time for at least 6 months.
• The employees have to be jobseeker at the VDAB
• Lower educated
  - max. fourth grade secondary school OR
  - allochthone  and level lower than higher secondary school (6th grade)

Employment needs to take place within 21 months after the new employee has enrolled as a jobseeker.

The employee has to possess a work card. If the employee doesn't have such a card, the employer can apply for one with the local unemployment agency (RVA) within 30 days of hiring the employee. RVA transmits the information of the starters workcard to the Social Security (RSZ).

 50+

This plan aims to encourage employers to recruit older employees. The 50+ programme states that the employer receives a premium of € 1200 to 3000 per quarter (max. period of 4 quarters) by the Local Unemployment Agency (RVA).

The premium depends of the salary level:

This advantage can be combined with other social security reduction programs. (structural reduction, …)

Conditions

• Employee must be older than 50 years
• These employees must be contracted for at least 5 quarters.
• The employees have to be jobseeker at the VDAB
  

 57+

The 57+programme states that the employer receives a RSZ-premium of € 400 per quarter.

This advantage can be combined with other social security reduction programs. (structural reduction, …)

Condition

• · Employee must 57 years or older
  

Personnel of closed-down company (extension to Activa)

When employing jobseekers who became unemployed due to the closure of their employing company, the benefit for the new employee is a reduction of the his social contribution of 133,33 € monthly (133,33 € x1,08 for manual workers) for a maximum period of 3 quarters of a year.

Reducing working time

Companies reducing working time get an additional reduction of:

• € 400/quarter/employee during 8 quarters for reduction to a 37-h working week
• € 400/quarter/employee during 12 quarters for reduction to a 36-h working week
• € 400/quarter/employee during 16 quarters for reduction to a 35-h working week (or less)
• € 400/quarter/employee during 4 quarters when introducing a 4-day working week

Expat regime

Belgium has a special non-resident tax regime. The purpose of this matter is to decrease the costs of employing expatriate employees in Belgium.

The expat will only be taxed on his or her Belgian source income and not be on the part of the remuneration that corresponds to the number of days worked abroad. In addition, the expat will - within certain limits - not be taxed on over base allowances or on refunds of expenses which are the consequence of the assignment to Belgium, such as for example moving costs, housing, international school fees for children, …

Conditions

• The Belgian assignment should be of temporary nature (though there is no time limit imposed)
• The employee cannot have the Belgian nationality
• He or she must be a management-level employee, a specialist not easily available on the Belgian labor market, or a scientific researcher
• And have a minimum salary level