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Non-profits · Volunteers and workers

Hiring an employee in a non-profit: what support in 2026?

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Since 1 July 2026, a non-profit association (ASBL/vzw) that hires its first employee is entitled to an employer contribution reduction of €2,000 a quarter, with no time limit (€3,100 before that date). Depending on the sector and the region, other support schemes can be added: Social Maribel, ACS in Brussels, APE in Wallonia.

The first-hire reduction

EmployeeReduction per quarterUseful life
1st employee€2,000No time limit
2nd to 5th employee€1,00012 quarters, to be chosen within a period of 20
First-hire target group reduction, since 1 July 2026 (Programme Act of 30 May 2026). Source: NSSO; amount for the 2nd to 5th employee: Baker Tilly and UCM (secondary sources).

Condition: being a new employer, with no employees during the previous 12 months. The reduction is calculated pro rata to working time. Association workers do not count.

Social Maribel

In joint committees 318, 319, 327, 329, 330, 331 and 332, the National Social Security Office (NSSO) calculates a flat-rate reduction in employer contributions (€504.10 a quarter per employee working at least half-time in JC 319, 329, 331 and 332) and pays it to the sector’s Social Maribel fund. The employer does not see it on its NSSO bill: the fund finances additional jobs, allocated to employers on request.

Regional support

  • Brussels, ACS: a contribution reduction for the whole period of employment for non-profits with a social, humanitarian or cultural purpose, with a bonus from Actiris (Brussels public employment service) (amount not found). The Maribel flat-rate reduction cannot be combined with the ACS reduction.
  • Wallonia, APE: an annual flat-rate subsidy, paid in four instalments; since 1 January 2026, the worker must have been out of work and registered for at least four months. Its abolition is planned for 1 January 2027, with a transition until 2029: this is a preliminary draft, to be checked.
  • Flanders: the reduction for older workers has been discontinued; we found no figures for the non-profit sector agreements (VIA).

Joint committees in the non-profit sector

The pay scale and certain rules depend on the non-profit’s joint committee. The most common: JC 329 (socio-cultural sector, including sport) and JC 337, the supplementary committee for the non-profit sector, for non-profits not covered by any other. JC 319 (education and accommodation establishments), 330 (health establishments and services) and 332 (social assistance and healthcare) also cover many non-profits: their exact titles should be checked on the FPS Employment website.

The cost of a salary depends on this committee and on the reductions: Indexo has not yet checked the rates specific to the non-profit sector. Indexo’s cost to the employer gives an order of magnitude for the private sector; ask your social secretariat (payroll provider) for an exact simulation.

Frequently asked questions

Is a non-profit entitled to the first-hire reduction?

In principle yes, if it has had no employees during the previous 12 months: €2,000 a quarter for the first employee since 1 July 2026, with no time limit. The NSSO instructions do not mention non-profits explicitly: have your social secretariat confirm it.

Does Social Maribel reduce my NSSO bill?

No. The NSSO pays the reduction to the sector’s Social Maribel fund, which finances additional jobs allocated to employers.

What next?

The whole Non-profits section

Volunteers and workers
Money and obligations
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Sources

Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.