All employers in the private sector and employees who are fully subject to Belgian social security can benefit from a structural reduction of SSC. In addition to this, employers can benefit from target group reductions on SSC due to first recruitments:
- lifelong exemption of social security contributions for a first employee hired (period 2016-2020);
- from 2016 onwards SSC reductions for the next five employees (2 to 6) hired.
There are several target group reductions on SSC applicable to certain categories of employees: older employees, young and unskilled employees, unemployed former employees.