Taxes in Europe Database v2
Article 191, 7° of the Law concerning the compulsory insurance for medical care and benefits (coordinated on 14 July 1994).
Health care social security.
Beneficary of pensions.
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.
-No contribution on vacation pay for pensioners.
-No contribution for beneficiaries of foreign health care social security (European Economic Area plus Switserland).
Contribution of 3.55%. However, due to the contribution the global monthly net pension amount may not drop below a threshold (see special feature).
The contribution is withheld on every pension payment (mostly monthly frequency).
National institution for sickness and invalidity insurances (Institut national d'assurance maladie-invalidité (Inami) / Rijksdienst voor ziekte- en invaliditeitsverzekering (Riziv)).
Global monthly net pension thresholds:
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.