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News 3rd of March 2022 By Elissa Vantomme and Ellen Verstraete

First appointments: changes to target group deductions

First appointments: changes to target group deductions
  • +The employer had either never to have had any employees before, or to have had no employees subject to the social security legislation within the preceding four quarters;
  • +If the employer was a member of a TBE, the new appointment had to create an additional job.
  • +You, as the employer, have never had employees for which the social security legislation applied (with the exception of certain categories), or have had no employees subject to this legislation within the preceding twelve months;
  • +You are a member of a simultaneous TBE where there is already an employee working.

Simultaneous TBE

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Disclaimer
We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Elissa Vantomme
Elissa Vantomme
Ellen Verstraete
Ellen Verstraete