Chapter V: Invalidity Chapter V: Invalidity
Applicable statutory basisLaw on the Compulsory Insurance for Health Care and Sickness Benefits (Loi relative à l'assurance obligatoire soins de santé et indemnités), co-ordinated on 14 July 1994.
Basic principlesA system of current income financing ("pay as you go") based primarily on contributions.
Field of applicationEmployees.
Exemptions from compulsory insuranceNo exemptions.
Risk coveredDefinitionsA worker who, as a result of sickness or infirmity, cannot earn more than one third of the normal earnings of a worker in the same category and with the same training is considered as invalid.
Conditions66.66%.
From the day after the end of the primary period of incapacity (1 year) until retirement age.
6 months, with 120 days worked.
BenefitsLost earnings (ceiling) and family situation.
Normal allowance:
65% of the lost earnings (subject to ceiling) if there are dependants,
45% if single without dependants,
40% if cohabiting person without dependants.
Invalidity allowance (indemnité d'invalidité) is calculated on the basis of daily earnings. Ceiling set at BEF 3,698.06 (EUR 92).
None.
Spouse
Children
Partner: No supplements.
Children: See Table IX "Family benefits".
Minimum for regularly employed:
With dependants:
BEF 1,337 (EUR 33) per day,
Without dependants:
single: BEF 1,070 (EUR 27) per day;
cohabits: BEF 957 (EUR 24) per day.
Minimum for non-regularly employed:
With dependants:
BEF 1,073 (EUR 27) per day,
Without dependants:
BEF 804 (EUR 20) per day.
The ceiling for the maximum daily remuneration, which serves as a basis for calculating benefits, is BEF 3,698.06 (EUR 92).
A lump-sum allowance is granted to disabled persons with dependants who satisfy the criteria for recognition of the need for third-party assistance. The daily amount represents a monthly sum of BEF 2,500 (EUR 62) as from 1 October 1998 and BEF 5,000 (EUR 124) as from 1 January 2000.
AdjustmentAutomatic adjustment of allowances by 2% when the index of consumer prices varies by 1.02 in relation to the preceding index.
Rates of allowances are adapted in line with the evolution of the general standard of living by fixing an annual adjustment coefficient or flat-rate charge via benefit grant.
Accumulation with other social security benefitsAccumulation with employment injuries' or occupational diseases' pension is possible up to a statutory maximum.
Accumulation with earningsA professional activity during the period of disability may be authorised by the mutual insurance company's medical advisor. The amount of the daily benefit thus allocated may not exceed the daily amount that would be allocated if there were no cumulation.
RehabilitationFunctional and occupational retraining, in accordance with decision of panel of doctors, in specialised establishments.
Taxation and social contributionsBenefits are fully liable to taxation.
No tax relief for incomes below a certain threshold. However, there is the possibility of a tax reduction.
The basic amount of the tax reduction corresponds to the tax that would be paid by a beneficiary who is neither in receipt of any taxable income nor has any dependants. Marital status is taken into account. The basic amount is determined according to total net income and the family status (single person, couple with or without children).
If these net income values are not exceeded, then tax reduction for social security benefits is not limited and social security benefits are consequently not subject to taxation.
A 0-2% contribution (cotisation de solidarité) for the sum of statutory and non-statutory pensions.
A 3.55% pension reduction on the condition that this does not have the effect of reducing the monthly pension amount to below BEF 45,939 (EUR 1,139) or - without any dependants - to BEF 38,762 (EUR 961).