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Generic Tax Name Social security contribution - Special contribution (Employees)
Tax name in the national language Cotisation spéciale de sécurité sociale / Bijzondere bijdrage voor de sociale zekerheid
Tax name in English Special social security contribution
Member State BE-Belgium
Tax in force since 1994/03/30
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Programme law of 30 March 1994 (BOJ 31.03.1994) and law of 20 December 1995 (BOJ 23.12.1995).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

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.

 
Geographical Scope Belgian territory.
 
Taxpayers
The base or rate of social security contributions paid by Employees on the income of employees and of blue collar workers Rates are identical
Bases are identical

Comments

Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer

Comments


Comments

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.

 
Tax object and basis of assessment
Employees pay social security contributions for








Comments

Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employees includes























Comments

Income considered Domestic income
Worldwide income
Comments

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employees












Comments


Comments

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.

 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units: 731.29  EUR/Natcur
Cap in % of the tax base:

Reduction

The reduction is
No reduction
A lump-sum amount
In percentage of base:
     
Based on salary
Capped
Comments

Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employees are tax deductible Yes No


Comments

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.

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees
Pensions

Health care

Unemployment

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others
0.00 %  From 0.00  EUR/Natcur  To 18,592.02  EUR/Natcur
9.00 %  From 18,592.02  EUR/Natcur  To 21,070.96  EUR/Natcur
1.30 %  From 21,070.96  EUR/Natcur  To 60,161.85  EUR/Natcur
0.00 %  From 60,161.85  EUR/Natcur  To  EUR/Natcur

Comments

Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments



Comments

The amounts of the contributions are as follows:

 

Taxable income (EUR)

Amount due on the lower limit

% above the lower limit

from 0

to 18,592.02

0

0

from 18,592.02 to 21,070.96

0

9

from 21,070.96 to 60,161.85

223.10

1.3

60,161.85 and above

731.29

0

     

 

The compulsory advances are (on a yearly basis):

Gross wage (EUR) (*)

Single persons or partner without earned income

Partner with earned income: idem but

 

Amount due on the lower limit

% above the lower limit

 

from 0 to 13,141.16

0

0

0

from 13,141.16 to 23,344.56

0

0

Minimum 111.60

from 23,344.56 to 26,282.16

0

7.6

Minimum 111.60

from 26,282.16 to 72,465.80

223.26

1.1

Maximum 619.68

72,465.80 and above

731.28

0

Maximum 619.68

(*) 100% of gross wage for non-manual workers; 108% of gross wage for manual workers

       

 

 
Tax due date

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.

 
Tax collector

National Office of Social Security (compulsory advances of the private sector) and federal tax administration (outstanding balance).

 
Special features

 

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d51af

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,081.20 EUR 0.28
2011 1,069.00 EUR 0.28
2010 1,031.80 EUR 0.28
2009 1,047.40 EUR 0.30
2008 969.60 EUR 0.27
2007 956.30 EUR 0.28
2006 849.30 EUR 0.26
2005 824.10 EUR 0.27
2004 820.10 EUR 0.28
2003 743.90 EUR 0.26
2002 689.80 EUR 0.25
2001 670.00 EUR 0.25
2000 601.00 EUR 0.23

Comments