{"id":1874,"date":"2026-06-29T08:29:10","date_gmt":"2026-06-29T06:29:10","guid":{"rendered":"https:\/\/horecafocusgroup.be\/?p=1874"},"modified":"2026-06-29T08:29:11","modified_gmt":"2026-06-29T06:29:11","slug":"modifications-de-la-reduction-groupe-cible-pour-les-premiers-engagements","status":"publish","type":"post","link":"https:\/\/horecafocusgroup.be\/fr\/modifications-de-la-reduction-groupe-cible-pour-les-premiers-engagements\/","title":{"rendered":"Modifications de la r\u00e9duction groupe cible pour les premiers engagements"},"content":{"rendered":"\n

\u00c0 partir du 1er juillet 2026, de nouveaux montants s\u2019appliqueront \u00e0 la r\u00e9duction groupe cible pour les premiers engagements. Les employeurs b\u00e9n\u00e9ficiant actuellement d\u2019une r\u00e9duction pour leur premier travailleur perdront jusqu\u2019\u00e0 4.000 euros d\u2019avantages ONSS par an.<\/strong><\/p>\n\n\n\n

La r\u00e9duction groupe cible pour les premiers engagements trouve son origine \u00e0 la fin des ann\u00e9es 1990, initialement sous la forme des \u00ab plans plus \u00bb pour les trois premiers travailleurs. Dans le cadre du tax shift de 2016, la mesure a \u00e9t\u00e9 \u00e9largie et renforc\u00e9e. La r\u00e9duction pour le premier travailleur est devenue illimit\u00e9e dans le temps et le r\u00e9gime a \u00e9t\u00e9 \u00e9tendu aux six premiers travailleurs. En 2024, l\u2019aide pour le premier travailleur a \u00e9t\u00e9 plafonn\u00e9e \u00e0 3.100 euros par trimestre. Les quatri\u00e8me, cinqui\u00e8me et sixi\u00e8me travailleurs ont ensuite \u00e9t\u00e9 supprim\u00e9s du dispositif.<\/p>\n\n\n\n

Dans la nouvelle r\u00e9forme, tant le montant de l\u2019aide que sa dur\u00e9e et le nombre de travailleurs concern\u00e9s sont modifi\u00e9s.<\/p>\n\n\n\n

Premier travailleur<\/strong><\/p>\n\n\n\n

Pour le premier travailleur, la r\u00e9duction maximale diminue sensiblement, passant de 3.100 \u00e0 2.000 euros par trimestre. Ce nouveau montant s\u2019applique aussi bien aux dossiers en cours qu\u2019aux nouveaux dossiers. La r\u00e9duction reste toutefois illimit\u00e9e dans le temps.<\/p>\n\n\n\n

Deuxi\u00e8me et troisi\u00e8me travailleurs<\/strong><\/p>\n\n\n\n

Pour les deuxi\u00e8me et troisi\u00e8me travailleurs, tant le montant que la dur\u00e9e de la r\u00e9duction sont modifi\u00e9s. Actuellement, les r\u00e9ductions sont d\u00e9gressives.<\/p>\n\n\n\n

Pour le deuxi\u00e8me travailleur : 1.550 euros par trimestre pendant les 5 premiers trimestres, 1.050 euros pendant les 4 trimestres suivants et 450 euros pendant les 4 derniers trimestres.<\/p>\n\n\n\n

Pour le troisi\u00e8me travailleur : 1.050 euros par trimestre pendant les 9 premiers trimestres et 450 euros pendant les 4 trimestres suivants.<\/p>\n\n\n\n

Dans le nouveau r\u00e9gime, le montant maximal reste inchang\u00e9 \u00e0 1.000 euros par trimestre pendant 12 trimestres.<\/p>\n\n\n\n

Pour les r\u00e9ductions d\u00e9j\u00e0 en cours, les anciennes r\u00e8gles restent d\u2019application. Les nouvelles conditions s\u2019appliquent aux embauches effectu\u00e9es \u00e0 partir du 1er juillet 2026.<\/p>\n\n\n\n

Quatri\u00e8me et cinqui\u00e8me travailleurs<\/strong><\/p>\n\n\n\n

Les quatri\u00e8me et cinqui\u00e8me travailleurs (mais plus le sixi\u00e8me) r\u00e9int\u00e8grent le dispositif. Le montant et la dur\u00e9e de la r\u00e9duction sont identiques \u00e0 ceux pr\u00e9vus pour les deuxi\u00e8me et troisi\u00e8me travailleurs : maximum 1.000 euros par trimestre pendant 12 trimestres.<\/p>\n\n\n\n

Cette r\u00e9duction ne peut \u00eatre utilis\u00e9e que pour les nouvelles embauches \u00e0 partir du 1er juillet 2026.<\/p>\n\n\n\n

Cons\u00e9quences<\/strong><\/p>\n\n\n\n

Les employeurs b\u00e9n\u00e9ficiant actuellement d\u2019une r\u00e9duction pour leur premier travailleur seront dans tous les cas d\u00e9savantag\u00e9s, avec une perte pouvant atteindre 4.400 euros par an. En revanche, rien ne change pour les r\u00e9ductions en cours concernant un deuxi\u00e8me ou un troisi\u00e8me travailleur.<\/p>\n\n\n\n

Pour les nouvelles embauches jusqu\u2019\u00e0 trois travailleurs, la nouvelle situation est \u00e9galement moins favorable, avec une perte pouvant atteindre 14.000 euros sur trois ans. Seules les entreprises proc\u00e9dant \u00e0 une quatri\u00e8me ou une cinqui\u00e8me embauche b\u00e9n\u00e9ficieront de ces modifications.<\/p>\n\n\n\n

\"\"<\/figure>\n","protected":false},"excerpt":{"rendered":"

\u00c0 partir du 1er juillet 2026, de nouveaux montants s\u2019appliqueront \u00e0 la r\u00e9duction groupe cible pour les premiers engagements. Les employeurs b\u00e9n\u00e9ficiant actuellement d\u2019une r\u00e9duction pour leur premier travailleur perdront jusqu\u2019\u00e0 4.000 euros d\u2019avantages ONSS par an. La r\u00e9duction groupe cible pour les premiers engagements trouve son origine \u00e0 la fin des ann\u00e9es 1990, initialement…<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1874","post","type-post","status-publish","format-standard","hentry","category-actualite"],"acf":[],"yoast_head":"\nModifications de la r\u00e9duction groupe cible pour les premiers engagements - Horecafocus<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/horecafocusgroup.be\/fr\/modifications-de-la-reduction-groupe-cible-pour-les-premiers-engagements\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modifications de la r\u00e9duction groupe cible pour les premiers engagements - Horecafocus\" \/>\n<meta property=\"og:description\" content=\"\u00c0 partir du 1er juillet 2026, de nouveaux montants s\u2019appliqueront \u00e0 la r\u00e9duction groupe cible pour les premiers engagements. Les employeurs b\u00e9n\u00e9ficiant actuellement d\u2019une r\u00e9duction pour leur premier travailleur perdront jusqu\u2019\u00e0 4.000 euros d\u2019avantages ONSS par an. 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