End of Flemish reduction for low-skilled youth
No new entitlement to this reduction opens for entry into service after June 30, 2024. The last transitional entitlements end in the first quarter of 2026 inclusive.
ONSS 2026/3 instructions concern workers employed in a Flemish establishment unit or dependent on it. The old reduction for low-skilled youth covered the quarter of hiring and the following seven, under conditions.
ONSS clarifies that code 6300 can no longer open an entitlement since the third quarter of 2024. An entitlement opened no later than the second quarter of 2024 could still be requested until the first quarter of 2026. For hiring on September 30, 2026, do not include this old reduction in the projected salary cost.
The reduction for alternating apprentices was already abolished on July 1, 2023 without transition. The disappearance of these reductions does not by itself eliminate federal obligations relating to youth employment.