Target Group Reductions

The Target Group Reductions allow incentives to be obtained on a target public.

The measures

• The target group reductions allow to ease the amount of employer’s Social Security contributions for target groups depending on:
  • the type of contract (federal reductions): first employee, 4-day week, reduction of working hours, …
  • clearly identified personal profiles (reductions initially federal and then in the process of regionalization since 2016): young workers, senior workers, coming from reorganization, etc.
• Already effective in Flanders and in the Brussels Region, regionalization is now in the process of finalization in Wallonia:

• It is possible to submit retroactive claims on contributions over the past 12 quarters.

Conditions of application

The regionalized Target Group apply depending on:

• the region of attachment of the employment unit of the worker concerned;
• the profile and conditions of remuneration of the worker concerned.

Your challenges

• I already apply: renewing the audit on Target Group Reductions, for what useful purpose?
  In the event of persons combining several Target Group Reductions, our experts’ experience has shown that the arbitration does not always come down on the side more interesting for the company. The recent regionalization of a large number of reductions also means that the rules of application have now changed. If your company is multiregional: errors are possible.

• Why should I trust Ayming more than my Social Secretariat?
  Each to his own! The Social Secretariats ensure that the payroll is in compliance but not always that it is optimized and aligned with the numerous existing incentives.

The added value of Ayming

• Identifying the Target Group Reductions that you may have overlooked and claiming them back from the tax authorities with your consent.
• Securing approaches to the tax authorities
  Securing your approaches lies at the heart of our services. Founded in the expertise of our teams, allowing the identification of possible risks and bringing them to your attention; your approaches are secured thanks to a strict process of implementation checks.
• Implementing the recommendations effectively and safely in your pay-flows:
  The implementation in pay is effected together with you, allowing a secured processing in pay, seamlessly and without risk of error in your software or in that of your Social Secretariat, plus a transfer of expertise for your teams.
• Ayming’s services also include assistance in case of an NSS audit on the scope optimized by Ayming.
• The monitoring of the production of a credit note in case of overpayment of contributions.