Social security contributions in detail

A distinction must be made between white collar and blue collar employees. For white collar employees, the amount payable by the employer in respect of social security contributions is approximately 27% of the employee’s gross salary while the amount payable by the employee is 13.07% of his or her gross salary. No salary cap applies.

For blue collar employees, the amount payable by the employer in respect of social security contributions is approximately 43% of 108% of the employee’s gross salary, while the amount payable by the employee is 13.07% of 108% of his or her gross salary. A contribution for holiday pay amounting to 10.27% of 108% of the employee’s gross salary for the preceding year is also payable by the employer. No salary cap applies.

Note that employees on low salaries can benefit from reduced personal contributions (the ‘work bonus’). Employers may also qualify for a reduction in contributions, based on certain criteria (e.g. a reduction for employing young employees).

Payments of social security contributions are made by withholding the employee’s contributions on a monthly basis, and by paying both the employer’s and employee’s contributions to the National Office for Social Security on a quarterly basis (at the latest on 30 April, 31 July, 31 October and 31 January). An advance needs to be paid in most cases.

Social security covers child allowance, health insurance (i.e. health and incapacity benefits), unemployment benefits and pension.

Hide note

Author: Claeys & Engels

Date: March 2019


Note: All currency conversions into EUR were made on 1 February 2019, using a mid-market rate.

 

We use cookies on our website. To learn more about cookies, how we use them on our site and how to change your cookie settings please view our privacy statement. By continuing to use this site without changing your settings you consent to our use of cookies in accordance with our cookie policy.