Taxes in Europe Database v2
Programme law of 30 March 1994 (BOJ 31.03.1994) and law of 20 December 1995 (BOJ 23.12.1995).
Part of the revenue is collected directly by the National Office of Social Security through monthly advances. The part that is collected through the tax administration is earmarked and transferred to the social security institutions.
All persons totally or partially subject to the social security schemes for salaried workers are liable for this special contribution (public as well as private sector). The special social security contribution is deducted, as from the second quarter of 1994, from the salaries of employees (or their counterparts) whose income exceed € 18,592.01 a year.
The recipients of social transfers are also liable to the special social security contribution.
Compulsory advances are made along with the standard social contributions. In the private sector, the employer calculates the amount of the advances, transfers the advances to the National Office of Social Security and deducts them from the gross wages. The outstanding balance is paid by the household via the federal tax administration along with the payment of the outstanding balance of the personal income tax.
Aggregate net taxable income of household.
The amount of the contribution is determined according to aggregate net taxable income of the household. Income from self-employment and pension are deducted from the tax base.
The amount of the compulsory advances depends on the gross wage.
The "special social security contribution" is not deductible in the personal income tax regime (unlike standard employee social contributions).
It does not influence the calculation of the standard social security contributions, nor does it affect the calculation of the withholding tax on earned income.
The amounts of the contributions are as follows:
Taxable income (EUR)
Amount due on the lower limit
% above the lower limit
from 18,592.02 to 21,070.96
from 21,070.96 to 60,161.85
60,161.85 and above
The compulsory advances are (on a yearly basis):
Gross wage (EUR) (*)
Single persons or partner without earned income
Partner with earned income: idem but
from 0 to 13,141.16
from 13,141.16 to 23,344.56
from 23,344.56 to 26,282.16
from 26,282.16 to 72,465.80
72,465.80 and above
(*) 100% of gross wage for non-manual workers; 108% of gross wage for manual workers
Super reduced rate
The special social security contribution is levied in two stages. At first a contribution is levied by the employer on the workers' wages and paid monthly or quarterly to the National Office of Social Security (ONSS/RSZ), as a compulsory advance. The final amount is calculated yearly by the tax administration, along with the calculation of the personal income tax; the advances are taken into account at this stage.
National Office of Social Security (compulsory advances of the private sector) and federal tax administration (outstanding balance).