Navigation path


Generic Tax Name Social security contribution - Compulsory contributions (Employees)
Tax name in the national language Cotisations sociales obligatoires à la charge des salariés / Verplichte sociale premies t.l.v.de werknemers
Tax name in English Compulsory employees social contributions
Member State BE-Belgium
Tax in force since 1944/12/28
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

Law of 27 June 1969; Royal Decree of 28 November 1969 and law of 29 June 1981 (general principles of Social Security).

 

See also MISSOC (Mutual Information System on Social Protection in the EU Member States and the EEA) and its comparative tables for Belgium and other EU countries on the European Commission Website at the following link:

http://ec.europa.eu/employment_social/social_protection/missoc_tables_en.htm

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
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

For blue collar workers, the base is 108% of gross wages except annual holiday pay.


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

Comments


Comments

Although at least in theory the employee bears the burden of the employee's social contributions, it is the employer who actually pays. The employer has to pay the total amount of the employee's (and employer's) contributions to the National Office of Social Security.

 
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

Employee social security contributions levied on the gross wages of employees.

 

 

Social contributions are calculated on the basis of gross wages of employees, without upper limit. Gross wages include basic salary plus bonuses, overtime pay, benefits in kind, commissions, fees, participations in profit, etc.

 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
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

A general reduction of the employee social security contributions is granted monthly for all low-income earners. The schedule below is restated in annual terms.

 

Schedule of the reduction for low-income employees, applicable as of 1 February 2012:

Gross annual salary (S) in euros

Reduction in euros

0 < S < 17,668.80
17,668.80 < S < 21,565.56
21,565.56 < S < 28,062.96
S > 28,062.96

2,100
min (2,100, (2,100-0.2636 (S-17,668.80)))
min (2,100, (1,716-0.1651 (S-17,668.80)))
0

 

Schedule of the reduction for low-income employees, applicable as of 1 December 2012:

Gross annual salary (S) in euros

Reduction in euros

0 < S < 18,021.84

18,021.84 < S < 21,996.60

21,996.60 < S < 28,624.92

 S > 28,624.92

2,100

 min (2,100, (2,100-0.2584 (S-18,021.84)))

 min (2,100, (1,716-0.1618 (S-18,021.84)))

 0

 

Schedule of the reduction for low-income employees, applicable as of 1 January 2013:

Gross annual salary (S) in euros

Reduction in euros

0 < S < 18,021.84

18,021.84 < S < 28,624.92

 S > 28,624.92

2,100

min (2,100, (2,100-0.1981(S-18,021.84)))

0

 

Schedule of the reduction for low-income employees, applicable as of 1 April 2013:

Gross annual salary (S) in euros

Reduction in euros

0 < S < 18,021.84

18,021.84 < S < 28,624.92

 S > 28,624.92

2,208

min (2,208, (2,208-0.2082(S-18,021.84)))

0

 

Schedule of the reduction for low-income employees, applicable as of 1 January 2014:

Gross annual salary (S) in euros

Reduction in euros

0 < S < 18,021.84

18,021.84 < S < 28,624.92

 S > 28,624.92

2,207.64

min (2,207.64, (2,207.64-0.2082(S-18,021.84)))

0


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
 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees
Pensions
7.50 %  From  EUR/Natcur  To  EUR/Natcur

Health care
4.70 %  From  EUR/Natcur  To  EUR/Natcur

Unemployment
0.87 %  From  EUR/Natcur  To  EUR/Natcur

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others

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 rates of the different items of the employer and employee contributions are set by law. The total of the employee social security contribution rate is fixed at 13.07% since the second quarter of 1988. In 2015 the standard applicable rates for both employee and employer social contribution are as follows (for businesses having 20 or more employees):

 

 2015 (in %)

 employee

 employer

 total

 Unemployment

 0.87

 3.16

4.03

Health insurance indemnities

1.15

2.35

3.5

Health care

3.55

3.8

7.35

Placement services

 

0.05

0.05

Family allowances

 

7

7

Pensions

7.5

8.86

16.36

Child care

 

0.05

0.05

Work-related illnesses

 

1.01

1.01

Work-related accidents

 

0.32

0.32

Education leave

 

0.05

0.05

Business closures

 

0.41

0.41

Wage restraint

 

7.59

7.59

Total

13.07

34.65

47.72

 

Legally doubled holiday pay (see "special features") is not subject to the social security contributions, but a "special social levy for employees" of 13.07% is deducted.

 
Tax due date

The employer has to make quarterly payments to the National Office of Social Security. Deadline with respect to

  • first quarter: 30/4;
  • second quarter: 31/7;
  • third quarter: 31/10;
  • fourth quarter: 31/1

 

Apart from that, when a threshold is exceeded, employers have to pay compulsory advances before the fifth of each month. With respect to the first three quarters, the monthly advances must in principle be equal to respectively 30%, 30% and 25% of the amount due in the correspondent quarter of the previous year. With respect to the fourth quarter, the monthly advances must be equal to respectively 30%, 35% and 15% of the amount due in de fourth quarter of the previous year.

 
Tax collector

The National Office of Social Security acts as a collecting institution for most social security contributions.

 
Special features

Not the employment contract in itself but the actual employer-employee relationship determines if social contributions are due. Three elements are relevant: wage payment, work done in exchange, tie of subordination.

 

Three elements must be distinguished concerning holiday pay: ordinary (or simple) holiday pay, doubled holiday pay and supplementary holiday pay:

  • The ordinary holiday pay is that part of the holiday pay that corresponds to the (uninterrupted) ordinary pay during the legal vacation periods. For non-manual workers, standard social contributions are due on this pay. For manual workers the contributions on ordinary holiday pay are calculated in an indirect way, namely by increasing the basis of assessment of standard social contributions from 100% to 108% of gross wages.
  • Doubled holiday pay is that part of the holiday pay that corresponds to the extra pay as stipulated in the laws concerning the yearly vacation of employees. The standard social contributions are not due on this doubled pay but a “special social levy for employees” has to be paid.
  • Supplementary holiday pay is that part of the holiday pay that exceeds both the ordinary and the legally doubled holiday pay. Standard social contributions are due on this part.

 

Replacement income (pensions) can, in certain cases, also be liable to some items of social security contributions.

 

Remark: The (main and additional) actual compulsory social contributions are to be distinguished from the voluntary social contributions on the one hand and from the imputed social contributions on the other hand.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61121

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 16,514.10 EUR 4.26
2011 16,028.30 EUR 4.23
2010 15,337.40 EUR 4.20
2009 14,921.80 EUR 4.28
2008 14,665.30 EUR 4.14
2007 14,100.80 EUR 4.09
2006 13,247.30 EUR 4.05
2005 12,907.20 EUR 4.14
2004 12,708.20 EUR 4.25
2003 12,296.90 EUR 4.35
2002 12,119.90 EUR 4.41
2001 11,724.10 EUR 4.41
2000 11,071.90 EUR 4.29

Comments