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Generic Tax Name Social security contribution - Solidarity levy on pensions
Tax name in the national language Cotisation de solidarité sur la pension / Solidariteitsbijdrage op het pensioen
Tax name in English Solidarity levy on pensions
Member State BE-Belgium
Tax in force since 1995/01/01
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 68 of the law concerning social provisions of 30 March 1994. Royal decree of 16 December 1996 (confirmed by the law of 13 June 1997).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

Social security, pensions sector.

 
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

Several exemptions, e.g. no solidarity levy on vacation pay for pensioners, on pension savings, on revenues from 'third pillar' insurances, … .

 
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

The rate depends on the global monthly gross pension amount (P). While the total levy varies from 0% to 2%, the marginal levy can reach up to 50%. The thresholds (Th) differ for pensioners with or without dependants (see special feature).

P min.

P max.

Solidarity levy

0.01 euro

Th1

0%

Th1

Th2

(P-Th1)*50%

Th2

Th3

P*1.5%

Th3

Th4

Th3*1.5%+(P-Th3)*50%

>Th4

 

P*2.0%

     

 

 
Tax due date

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

 
Tax collector
  • Private sector pensions: Office National des pensions (ONP) / Rijksdienst voor Pensioenen (RVP)
  • Public sector pensions: Service des Pensions du Secteur Public (SdPSP) / Pensioendienst voor de Overheidssector (PDOS)
 
Special features

The thresholds (Th) differ for pensioners with or without dependant and are linked to the consumer price index.

 

Thresholds (Euros) Without dependants
December 2012
Th1 2,222.18
Th2 2,290.90
Th3 2,478.31
Th4 2,504.09

 

Thresholds (Euros) With dependants 
December 2012
Th1 2,569.12
Th2 2,648.57
Th3 2,832.36
Th4 2,861.61

 

 

Thresholds
(Euros)
Without dependants
February 2012
Th1 2,178.61
Th2 2,245.99
Th3 2,429.73
Th4 2,455.00

 

Thresholds
(Euros)
With dependants
February 2012
Th1 2,518.75
Th2 2,596.64
Th3 2,776.83
Th4 2,805.71

 

Thresholds
(Euros)
Without dependants
May 2011
Th1 2,135.98
Th2 2,202.04
Th3 2,382.18
Th4 2,406.95

 

Thresholds
(Euros)
With dependants
May 2011
Th1 2,469.46
Th2 2,545.83
Th3 2,722.50
Th4 2,750.80

 

 
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 334.90 EUR 0.09
2011 295.30 EUR 0.08
2010 281.20 EUR 0.08
2009 328.30 EUR 0.09
2008 305.80 EUR 0.09
2007 305.40 EUR 0.09
2006 309.70 EUR 0.10
2005 286.90 EUR 0.09
2004 275.20 EUR 0.09
2003 261.70 EUR 0.09
2002 246.80 EUR 0.09
2001 217.70 EUR 0.08
2000 209.30 EUR 0.08

Comments

Non-employed; includes the tax revenue of some other minor contributions, such as the funeral benefit levy on public sector pensions