Worker type - Training status
IBO via VDAB.
Training on the job.
On-the-job training via VDAB, Forem or Bruxelles Formation. No employment contract during training, no employer NSSO contributions - but a mandatory hiring obligation at the end.
Definition
What is an IBO?
Individual Vocational Training in the Company (IBO) is a training trajectory in which a job seeker receives vocational training at an employer's site. During the training there is no employment contract - an IBO agreement is concluded between the employer, the trainee and the training service (VDAB, Forem or Bruxelles Formation).
In Flanders, the employer pays no wage and no NSSO contributions during the training, but does pay the trainee an IBO premium and a travel allowance, on top of any benefit. This makes IBO particularly attractive in sectors facing a shortage of qualified staff.
When is an IBO interesting?
When you want to hire someone but they still lack specific competencies for your sector. You can train them on the job during the IBO while the trainee keeps their benefit and VDAB, Forem or Bruxelles Formation guides the trajectory.
Who can follow an IBO?
Job seekers registered with VDAB (Flanders), Forem (Wallonia) or Actiris (Brussels). With VDAB, no recognition as a training company is needed, but the business must have existed for at least six months and appoint a mentor with at least two years of experience. The trainee may not have worked for you before, except for at most four weeks of temporary work in the preceding year.
Flemish Government Decision of 5 June 2009 - IBO
The IBO in Flanders is governed by the Flemish Government Decision of 5 June 2009 on the organisation of employment services and vocational training (art. 90 et seq.), reformed from 1 January 2026. Wallonia (PFI with Forem) and Brussels (FPI with Bruxelles Formation, IBO with VDAB Brussel) have their own rules.
DIMONA & legal framework
DIMONA type IVT
Despite the absence of an employment contract, a mandatory DIMONA registration does exist for IBO trainees.
DIMONA type
IVT
Specific DIMONA type for IBO trainees, also for PFI in Wallonia and FPI in Brussels. The trainee is not included in the DmfA.
Timing
Before start
The DIMONA declaration must be submitted before the training begins. Late submission = fine.
Duration
Max. 6 months
In Flanders, an IBO lasts at least 4 and at most 26 weeks, extensions included. VDAB sets the duration based on the training plan.
Mandatory hiring after IBO
After the IBO, the employer concludes an employment contract with the trainee for the learned function, in principle open-ended; a fixed term is possible if you show VDAB that it matches your usual hiring policy. The contract must run at least as long as the IBO. If you do not honour this commitment, you owe the trainee compensation equal to the wage for a period as long as the training.
Contract type & duration
IBO agreement,
not an employment contract
During the IBO, an IBO agreement is signed by three parties: the employer, the trainee and the training service (VDAB, Forem or Bruxelles Formation). There is no employment contract.
During the IBO
- IBO agreement (no employment contract)
- Trainee receives an IBO premium from the employer
- Employer also pays a travel allowance
- No NSSO employer contributions
- DIMONA type IVT mandatory
After the IBO
- Employment contract mandatory
- Duration at least equal to IBO duration
- Normal NSSO contributions applicable
- New DIMONA as ordinary employee
- Possible target group reduction available
Target group reduction after IBO
After the IBO and upon official hiring, you may qualify for an NSSO target group reduction (e.g. for long-term job seekers). Business Centrum automatically checks your eligibility and submits the application.
NSSO & remuneration
Zero NSSO during
the training
No employer NSSO during IBO
During the training period, the employer pays no employer NSSO contributions. The trainee is not an employee in the social security sense. This is the main financial advantage of IBO for the employer.
IBO premium: paid by the employer
In Flanders, VDAB calculates the premium every month: gross wage after hiring minus the employee NSSO contribution, minus the trainee’s replacement income, multiplied by a percentage you choose before the start (70, 80, 90 or 100%). You pay the premium and a travel allowance directly to the trainee and withhold payroll tax.
Training premium for the trainee
The trainee receives no wage. They keep any unemployment benefit or integration income and receive the IBO premium from the employer on top. During the IBO they build up no pension or holiday rights; the employer insures them against occupational accidents and civil liability.
Normal NSSO after hiring
Once the IBO ends and the employment contract takes effect, normal NSSO rates apply (employer contribution ~25 to 27%, employee contribution 13.07%). Target group reductions can temporarily reduce the employer burden.
Training someone costs less than you think: with an IBO, you pay no wage and no NSSO contributions.
Benefits for the employer
Why choose IBO?
Train staff to your exact needs
You train the worker precisely on your processes, machinery and culture. No onboarding period afterwards - after the IBO the employee is already fully integrated.
Lower wage cost during training
No NSSO contributions and no wage, but an IBO premium and a travel allowance for the trainee. With VDAB, you choose the premium between 70 and 100% of the calculated amount. Ideal for tight labour markets.
Ideal for scarce profiles
Transport, construction, hospitality, healthcare: sectors where it is difficult to find ready-to-deploy staff. IBO lets you invest in a candidate's growth without upfront risk.
Frequently asked questions
IBO - FAQ
Practical answers about setting up an IBO trajectory.
Related services
Business Centrum handles the administration
DIMONA management
Correct DIMONA declaration type IVT at the start, and afterwards as an ordinary employee upon hiring.
Employment contracts
Drawing up the employment contract after the IBO, correct type and duration in line with the obligation.
Payroll administration
Payroll processing after hiring, including any NSSO target group reduction for the ex-IBO trainee.
Sources
Every amount and deadline on this page was checked against these official sources, last consulted on .
- Codex Vlaanderen, besluit van de Vlaamse Regering van 5 juni 2009 houdende de organisatie van de arbeidsbemiddeling en de beroepsopleiding (geconsolideerd, IBO-hervorming vanaf 1 januari 2026)
- FOD WASO, algemene verlaging van de loonkost
- RSZ, Administratieve instructies 2026/3, Dimona, mee te delen basisgegevens
- RSZ, administratieve instructies, socialezekerheidsbijdragen
- VDAB, IBO voor werkgevers
Starting an IBO trajectory? We handle the administration.
From the DIMONA at the start to the employment contract at the end: Business Centrum guides you through the entire IBO trajectory so you can focus on the training.
Free introductory meeting→