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Generic Tax Name Social security contribution - Health care contribution on pensions
Tax name in the national language Cotisation A.M.I. sur la pension / Z.I.V.-bijdrage op het pensioen
Tax name in English Health care contribution on pensions
Member State BE-Belgium
Tax in force since 1990/01/01
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

Article 191, 7° of the Law concerning the compulsory insurance for medical care and benefits (coordinated on 14 July 1994).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

Health care social security.

 
Geographical Scope Kingdom of Belgium.
 
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

Beneficary of pensions.

 
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

All pensions (old age, survival, complementary pensions,…) and comparable payments allocated to (former) employees and self-employed persons.

 

 

Basis of assessment is the gross pension amount.

 
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

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

Exemptions:

-No contribution on vacation pay for pensioners.

-No contribution for beneficiaries of foreign health care social security (European Economic Area plus Switserland).

 
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

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

Contribution of 3.55%. However, due to the contribution the global monthly net pension amount may not drop below a threshold (see special feature).

 
Tax due date

The contribution is withheld on every pension payment (mostly monthly frequency).

 
Tax collector

National institution for sickness and invalidity insurances (Institut national d'assurance maladie-invalidité (Inami) / Rijksdienst voor ziekte- en invaliditeitsverzekering (Riziv)).

 
Special features

Global monthly net pension thresholds:

  • for beneficiary without dependants: 1,413.84 euro from December 2012 onwards
  • for beneficiary with dependants: 1,675.59 euro from December 2012 onwards

 

Global monthly net pension thresholds:

  • for beneficiary without dependants: 1,386.11 euro from February 2012 onwards 
  • for beneficiary with dependants: 1,642.74 euro from February 2012 onwards

 

Global monthly net pension thresholds:

  • for beneficiary without dependants: 1,358.92 euro from September 2011 onwards
  • for beneficiary with dependants: 1,615.50 euro from September 2011 onwards

 

Global monthly net pension thresholds:

  • for beneficiary without dependants: 1,306.12 euro from September 2010 onwards
  • for beneficiary with dependants: 1,547.92 euro from September 2010 onwards

 

Global monthly net pension thresholds:

  • for beneficiary without dependants: 1,280.53 euro from June 2009 onwards
  • for beneficiary with dependants: 1,517.60 euro from June 2009 onwards

 

Global monthly net pension thresholds:

  • for beneficiary without dependants: 1,255.42 euro from September 2008 onwards
  • for beneficiary with dependants: 1,487.85 euro from September 2008 onwards

 

No contribution is due when the global monthly net pension is below the threshold and reduced above it to prevent the global monthly net pension to drop below the threshold. The thresholds are linked to the consumer price index.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61131c

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 951.00 EUR 0.24
2011 907.60 EUR 0.24
2010 853.00 EUR 0.23
2009 827.30 EUR 0.24
2008 778.50 EUR 0.22
2007 706.10 EUR 0.20
2006 677.20 EUR 0.21
2005 647.30 EUR 0.21
2004 611.00 EUR 0.20
2003 581.70 EUR 0.21
2002 548.80 EUR 0.20
2001 520.00 EUR 0.20
2000 499.70 EUR 0.19

Comments