Background information

To support self-employed individuals and businesses as they deal with increasing wage costs, the federal government decided to implement specific support measures.

Under the budget agreement for 2023 and 2024, it was decided to compensate employers for the impact of the automatic wage indexation that exists in Belgium.

Both large and small enterprises in the for-profit and non-profit sectors will be compensated through a reduction in net employer contributions.

Content of measure

To secure the competitiveness of Belgian businesses, several measures have been taken that reduce employers' contributions to businesses.

There will be a reduction in owed social contributions in the first and second quarters of 2023. The reduction will be 7.07% (this part of the measure has not been entirely finalised yet).

During the third and fourth quarters of 2023, a provision will be made for the deferral of social contribution payments. Although these payments are still required, individuals will have the option to postpone them until 2025, granting them additional time to fulfil these deferred payments.

Use of measure

No data

Target groups

Workers	Businesses	Citizens
Does not apply to workers	Applies to all businesses	Does not apply to citizens

Actors and funding

Actors	Funding
Company / Companies	National funds

Social partners

Social partners' role in designing the measure and form of involvement:

	Trade unions	Employers' organisations
Role	Unknown	Unknown
Form	Not applicable	Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

• Unknown
• Main level of involvement: Unknown

Involvement

No information available on concrete involvement.

Views and reactions

Employers associations like VBO-FEB provide information and advice to their members on the new changes and measures.

Sources

• 26 May 2023: Federale steun voor ondernemers (www.vlaio.be)