Social security contribution - Employees

    Generic part

    Social security contribution - Compulsory contributions (Self-employed)
    Cotisations sociales obligatoires à charge des travailleurs indépendants / Verplichte sociale premies t.l.v.de zelfstandigen
    BE - Belgium
    EUR
    Date
    Year
    1967/07/27
    2018/01/01
    2018/03/08 14:48:07
    One single general rate applicable on all income sources
    Different rates per income source

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    BE - Belgium
    No Yes

    Taxpayers

    Who is liable for Social Security Contributions for employees?

    • Employer
    • Employee
    • Other:

    Coverage

    Employees pay social security contributions for:

    • Pension
    • Health care
    • Unemployment
    • Child care
    • Work-realted illneseses and/or accidents
    • Educational leave
    • Maternity leave
    • Others:

    Basis of assessment

    As a general rule, the employee's income subject to Social Security Contributions includes:

    • Employment income
    • Income from business or self-employed activities
    • Income from sport and entertainment activities
    • Benefits in kind
    • Company car
    • Low-interest loans
    • Stock options
    • Meal, sport, cultural cheques
    • Health insurance
    • Computer and IT services
    • Phone and telecommunications services
    • Parking
    • Public transport
    • Day-care for children
    • Meals at cantine
    • Accommodation
    • Income from pension
    • Owner-occupied immovable property
    • Dividends
    • Interests from government bonds
    • Interests from corporate bonds
    • Interests from special savings accounts
    • Interests from deposits
    • Royalties
    • Income from renting immovable property
    • Income from renting movable property
    • Capital gains on movable property
    • Inheritance
    • Annuities from life insurance
    • Prizes and awards
    • Scholarships
    • Income from occasional activities
    • Revenues from donations and gifts
    • Revenues from lotteries and games activities

    Income considered

    Domestic income
    Worldwide income

    Domestic-source income of non-residents is:

    Subject to Social Security Contributions
    Not subject to Social Security Contributions

    Bases and rates of social security contributions paid on the income of employees and manual workers

    • Rates are identical
    • Bases are identical

    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by employees

    20.5 %

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    3,980
    • Multiple caps :

    Pension

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Health care

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Unemployment

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Child care

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Work-related illnesses and/or accidents

    Education leave

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Maternity leave

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Others

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Surcharge

    • A % of the tax base :
    • A lump-sum amount :
    • A tax surcharge :

    Reduction, Allowances, Credits

    Reduction :

    • No reduction
    • A lump-sum amount
    • A % of the tax base :
    • Based on salary
    • Capped

    Allowances :

    Credits :


    Tax due date

    Payment of Social Security Contributions

    Monthly
    Quarterly
    Annually
    Other

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d613cs
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    4,071.4
    0.9587 %
    2.1648 %
    2015
    3,974.9
    0.9671 %
    2.1421 %
    2014
    3,725.5
    0.9312 %
    2.0454 %
    2013
    3,703.1
    0.9439 %
    2.0675 %
    2012
    3,538.6
    0.9132 %
    2.0388 %
    2011
    3,400.2
    0.8969 %
    2.0526 %
    2010
    3,342.4
    0.9155 %
    2.1244 %
    2009
    3,233.9
    0.9272 %
    2.1704 %
    2008
    3,066.1
    0.866 %
    1.9884 %
    2007
    2,678.4
    0.777 %
    1.8061 %
    2006
    2,569.4
    0.7866 %
    1.8179 %
    2005
    2,427.3
    0.7793 %
    1.7923 %
    2004
    2,365
    0.7917 %
    1.8157 %
    2003
    2,266.2
    0.8018 %
    1.8412 %
    2002
    2,210.3
    0.8036 %
    1.8245 %
    2001
    2,119
    0.7973 %
    1.8167 %
    2000
    2,053.2
    0.7951 %
    1.8088 %

    Footnotes