Target group reduction of employer’s social security contributions to the National Social Security Office - Follow-up 2025 of the recommendations

Following its 2020 initial audit on the extension of the measure fully exempting entrepreneurs from employer’s contributions on the first recruitment, the Belgian Court of Audit noted that some of the recommendations made at the time were implemented. The legal framework was indeed clarified, improper use decreased and the reduction was capped. However, the reduction granted for the first recruitment is still unlimited in time, so that its budgetary impact remains significant.