Hiring Your First Employee: Costs, Obligations and Support in Belgium
A first hire means registering with the NSSO (ONSS, the national social security office), a Dimona declaration, a contract, work accident insurance and payroll every month. It also means a contribution reduction dedicated to the first employee. Your Viseeon accountant works out the real cost and organises everything with your social secretariat.
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What worries an employer hiring for the first time?
The real cost of a gross salary
The gross salary is not the final cost. Employer contributions, holiday pay, the year-end bonus set by your joint committee and insurance come on top. Without a full calculation, the budget is often underestimated.
Formalities before day one
Registering as an employer with the NSSO, Dimona, possible enrolment with a social secretariat, work accident insurance, external prevention service: everything must be ready before the person arrives.
The right joint committee
Your activity determines your joint committee. It sets minimum wages, bonuses and some working rules. A wrong joint committee leads to salary corrections.
Not missing the first-hire reduction
The target-group reduction for first hires sharply cuts employer contributions for the first employee. It has precise conditions, notably having had no staff in the previous 12 months.
The right contract from the start
Fixed-term or permanent, full-time or part-time, working hours and work rules: these choices shape the employee's rights and your future obligations.
How do you prepare your first hire, step by step?
Work out the total cost
We simulate the annual employer cost from the planned gross salary and your joint committee, first-hire reduction included.
Week 1
Become an employer
NSSO registration, choosing a social secretariat if you wish, taking out work accident insurance and joining an external prevention service.
Before the hire
Contract and work rules
Drafting or reviewing the employment contract and work rules, together with your social secretariat or your lawyer.
Before the hire
Dimona and first day
The immediate employment declaration (Dimona) is made at the latest when the employee starts work.
At the latest on day one
Payroll and monthly follow-up
Each month, we integrate payroll into your accounts and check that the first-hire reduction is correctly applied in the quarterly return.
Every month
How much does a first employee really cost?
For a for-profit private-sector employer, the basic employer NSSO contribution is 25% of gross salary, according to Social Security. This rate already largely includes the structural reduction.
On top of this come, notably:
- holiday pay;
- the year-end bonus, if your joint committee provides for it;
- work accident insurance, mandatory;
- the contribution to the external service for prevention and protection at work;
- any benefits (meal vouchers, travel expenses).
The first-employee reduction. A new employer hiring a first employee gets the "first hires" target-group reduction. Since 1 July 2026, it is at most €2,000 per quarter for a full-time employee, versus €3,100 before. The cut also applies to reductions already in progress. It is unlimited in time, but is lost if no eligible employee is in service for 12 consecutive months.
Main conditions: not having employed anyone in the 12 months before the hire, being a private-sector employer, and hiring an eligible employee. Some workers are excluded, such as flexi-jobs or apprentices.
The employee cost simulator gives you a first estimate in 1 minute.
What obligations apply before your first employee arrives?
| Obligation | With whom | When |
|---|---|---|
| Registration as an employer | NSSO | Before the first hire |
| Immediate employment declaration (Dimona) | NSSO, online | At the latest when work starts |
| Work accident insurance | Approved insurer | Before the first day |
| External prevention and protection service | Approved service of your choice | From the first employee |
| Written employment contract | You and the employee | Before the start (written form mandatory for some contracts) |
| Work rules | You, to hand to the employee | From the first employee |
| Quarterly declaration (DmfA) | NSSO | Every quarter |
An approved social secretariat can handle part of these steps and calculate payroll. Your Viseeon accountant coordinates with it so that every cost is properly recorded and deducted.
"First Employee" checklist for Belgium
NSSO formalities, insurance, work rules and the first payroll calendar, in order. PDF format, ready to tick off.
Get the guideHow much does a first employee cost in Belgium?
On top of gross salary come the basic employer contribution of 25% in the private for-profit sector, holiday pay, your joint committee's bonuses and insurance. The first-hire reduction sharply lowers these contributions.
What is the first-hire reduction?
It is a reduction of employer contributions for a new employer's first employee. Since 1 July 2026, it reaches at most €2,000 per quarter for a full-time employee. It remains in place as long as an eligible employee is in service.
Am I a "new employer"?
You are if you employed no one in the 12 months before the hire. Other conditions apply when you resume an activity or are linked to another company. We check your case before the hire.
What is Dimona?
It is the immediate employment declaration, made online with the NSSO. It reports each employee's start and end. It must be made at the latest when the employee starts work.
Do I have to use a social secretariat?
It is not mandatory, but it is the most common solution for a small business. The social secretariat calculates payroll and makes the NSSO declarations. Your accountant then integrates this data into your accounts.
What is my joint committee?
It depends on your main activity. It sets, among other things, minimum wages and bonuses. Your social secretariat or your accountant determines it with you before the hire.
Can I hire a flexi-job as my first employee?
It is possible in some sectors, but a flexi-job does not give access to the first-hire reduction. If you are aiming for this reduction, choose another type of contract.
How much will my employee take home?
Net pay depends on the employee's social security contribution (13.07% of gross salary), withholding tax and family situation. The employee cost simulator gives you an estimate.
Do an SRL/BV and a self-employed person have the same employer obligations?
Yes. As soon as you hire an employee, the NSSO, Dimona, insurance and prevention obligations apply, whatever your legal form.
Does my Viseeon accountant run payroll?
Depending on the firm, payroll is done by the accountant or by a partner social secretariat. In every case, your accountant checks the payroll costs and the correct application of reductions.
Talk to an accountant about your first hire
A Viseeon accountant calls you back within 1 business hour.