Self-employed · Grow your business
Hiring my first employee in 2026: how much does it cost?
Updated on
Since 1 November 2026, withholding tax on pay has been calculated differently (Royal Decree of 27 September 2026). The calculations on this page still follow the previous rules: for pay received from 1 November, withholding tax and net pay may differ. Update in progress.
For 10 hours a week at €16.00 gross an hour, a first white-collar employee costs you about €693 a month in 2026, thanks to the first hires reduction; a student €731 and a flexi-job €956. Since 1 July 2026, the reduction for the first employee has been capped at €2,000 a quarter, with no time limit.
These amounts are orders of magnitude: they do not include workplace accident insurance, the occupational health service, the social secretariat (payroll provider) or holiday pay.
The same hours needed, three options
Monthly cost to the employer, at the same gross wage of €16.00 an hour, all year round. Employee with white-collar status, single, first employee. Students are limited to 650 hours a year, i.e. about 13 hours a week all year; flexi-jobs to the tax-free annual ceiling of €18,440 (except pensioners), and require a worker who already has a job of at least four-fifths elsewhere, or who is retired. ‘Outside the limits’: the option does not work all year for this number of hours.
| Hours per week | Employee (1st employee) | Student | Flexi-job |
|---|---|---|---|
| 5 hours | €347 | €365 | €478 |
| 10 hours | €693 | €731 | €956 |
| 12 hours | €832 | €877 | €1,147 |
| 20 hours | €1,387 | Outside the limits | €1,911 |
| 30 hours | €2,080 | Outside the limits | Outside the limits |
| Hours per week | Employee | Student | Flexi-job |
|---|---|---|---|
| 5 hours | €329 | €337 | €373 |
| 10 hours | €658 | €675 | €747 |
| 12 hours | €789 | €809 | €896 |
| 20 hours | €1,316 | Outside the limits | €1,493 |
| 30 hours | €1,886 | Outside the limits | Outside the limits |
From the second employee onwards, the reduction falls: for 10 hours a week, the employee costs €693 a month for the 2nd to 5th employees, and €867 from the 6th.
The first hires reduction
A private-sector employer hiring their first employee (they have never had staff, or not for 12 months) pays no basic employer contributions on that employee, up to a ceiling. The Programme Act published in the Belgian Official Gazette on 1 June 2026 changed the amounts on 1 July 2026, including for reductions already running.
| Employee | Reduction | Useful life |
|---|---|---|
| 1st | Basic employer contributions, up to €2,000 a quarter | No limit |
| 2nd to 5th | €1,000 a quarter | 12 quarters over a period of 20 |
| 6th and beyond | No first hires reduction | — |
A flexi-job gives no right to a contribution reduction, but it does count as a first hire: hiring a flexi-job worker first can make you lose the reduction for the first employee.
Regional support
The Regions add support for hiring jobseekers. It changes often: check with the regional employment service before you hire.
| Region | Support | Amount | For whom |
|---|---|---|---|
| Wallonia | Job Plus (since 1 July 2026) | €1,000 a month, plus €200 below 20 full-time equivalents, for 12 to 36 months | Jobseekers furthest from employment, working at least half-time |
| Brussels | Activa.brussels abolished for hires after 15 July 2026 | New grant under consideration: to be confirmed | — |
| Flanders | Reduction for people without recent lasting work experience | €1,000 a quarter for 4 quarters | Jobseekers registered with VDAB (Flemish public employment service) for 2 years; not on top of the first hires reduction |
What the calculation does not include
- The structural reduction, which lowers contributions on low wages further.
- Holiday pay, the year-end bonus and the benefits provided for by your joint committee.
- Workplace accident insurance, the occupational health service and the social secretariat.
- For students above 650 hours a year, and for flexi-jobs above the €18,440 ceiling, the ordinary rules.
Compare the cost of my first employee
Enter the hours and the hourly wage: Indexo compares the cost of an employee, a student and a flexi-job, with the first hires reduction, and what the worker receives. Nothing is sent: everything is calculated in your browser.
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Frequently asked questions
Who counts as a ‘first employee’?
The first employee hired by a private-sector employer that has never declared staff to the NSSO, or not for 12 months. Your social secretariat declares the reduction every quarter.
Does a flexi-job qualify for the reduction?
No: no contribution reduction applies to flexi-jobs. But a flexi-job counts as a first hire: if your first worker is a flexi-job, the reduction for the first employee may be lost for the employee you hire next.
Can I combine the federal reduction with regional support?
It depends on the scheme. In Flanders, the reduction for long-term jobseekers cannot be combined with the first hires reduction. In Wallonia, Job Plus is a monthly grant paid to the employer. Check the conditions with Le Forem (Walloon public employment service), Actiris (Brussels public employment service) or VDAB.
What does an employee cost on top of their gross salary?
Employer contributions (about 25% before reductions), holiday pay, often a year-end bonus, workplace accident insurance, the occupational health service and the social secretariat. The cost to the employer of a given salary can also be calculated in the calculator.
What next?
- What rate should I charge?Build the cost of an employee into your rate.
- Flexi-job: ceiling and net payThe flexi-job rules from the worker’s side.
- Student job: limits and net payThe 650 hours and a student’s net pay.
- Am I paid my joint committee minimum?The minimum pay scale you must respect.
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.
- Aide Premiers engagements : réduction des cotisations patronales (rules as of 1 July 2026), Le Forem (Walloon public employment service).
- Modifications concernant la réduction groupe-cible pour les premiers engagements (23 July 2026), Forum for the Future (secondary source).
- Loi-programme : indexation en centimes, adaptation des réductions ONSS (Belgian Official Gazette of 1 June 2026), Partena Professional (secondary source).
- Quel traitement social pour la rémunération d’un travailleur flexi-job ? (28 January 2026), Securex (secondary source).
- Les flexi-jobs font peau neuve: Act of 28 June 2026, Belgian Official Gazette of 2 July 2026 (4 July 2026), Forum for the Future (secondary source).
- Flexi-jobs : FAQ pour les employeurs, flexi holiday pay of 7.67% (8 September 2026), Partena Professional (secondary source).
- Job étudiant : quand le contrat est-il soumis à l’ONSS ? (6 March 2026), Infor Jeunes (jeminforme.be) (secondary source).
- Job Plus : un nouvel incitant à l’embauche (1 July 2026), Wallonia.
- Région de Bruxelles-Capitale : plusieurs aides disparaissent en juillet (17 July 2026), Partena Professional (secondary source).
- Doelgroepvermindering voor personen zonder recente duurzame werkervaring, VLAIO (Flanders Innovation & Entrepreneurship).
- Instructions administratives : les cotisations de sécurité sociale, NSSO. Cross-checked with: UCM, Securex and the FEB (via the Walloon Public Service) for the basic employer rate in the private sector: 19.88% basic contribution and 5.12% wage moderation contribution, making 25%.
- Income Tax Code: exemption for flexi-wages, ceiling of €18,440 in 2026, Fisconetplus (FPS Finance). Cross-checked with: Deg & Partners and Securex.
- Vous êtes étudiant : cotisations et précompte, Wikifin (FSMA).