Summary of contributions
A) Ordinary employee contributions
| Branch | Basis | Percentage | |
|---|---|---|---|
| Pensions | Legislative Order 07/02/1945 (art. 3, §2, 1°) | 9% | 1.15% for RMT |
| Medical care | Legislative Order 07/02/1945 (art. 3, §2, 3°) | 3.55% | |
| Payments | Legislative Order 07/02/1945 (art. 3, §2, 2°) | 1.10% | |
| Unemployment | Legislative Order 07/02/1945 (art. 3, §2, 4°) | 0.87% | |
| Total | 14.52% | 14.57% for RMT | |
B) Other employee contributions
| Branch | Basis | Percentage | |
|---|---|---|---|
| Special contribution for social security | Act 30/03/1994 (art. 106-112) | See 1.5 | |
| Solidarity contribution to profit participation | Legislative Order 07/02/1945 (art. 3, §3 quinquies°) | 13.07% | |
| Non-recurrent result-based benefits | Act 29 June 1981 (38, §3 novies) | 3,948 euro gross = 13.07% |
More than 3,948 euro gross = 14.52% |
C) Ordinary employer contributions
| Branch | Basis | Percentage |
|---|---|---|
| Basic employer contribution (overall employer contribution |
Legislative Order 07/02/1945 (art. 3, §3, 1°) | 27.04% |
| Asbestos fund (only owed for work from 01/01 – 30/09 for each calendar year) |
R.D. 11/05/2007 | 0.01% |
| Subtotal | 27.05% | |
| Branch | Basis | 20 or more employees | Fewer than 20 employees |
|---|---|---|---|
| Business Closures Fund | Act 26/06/2002 | 0.11% | 0.06% |
| Special contribution to Business Closures Fund | Act 26/06/2002 | 0.09% | 0.09% |
| Total | 27.25% | 27.20% |
D) Other employer contributions
| Branch | Basis | Percentage | |
|---|---|---|---|
| Non-statutory pensions | Legislative Order 07/02/1945 (art. 3, §3 ter) |
8.86% | |
| Non-recurrent result-based benefits | Act 29 June 1981 (art. 38, §3 novies) |
Less than 3,948 euro gross = 33% | 3,948 euro gross = social contributions on wage |
| Solidarity contribution for company vehicles | Act 29 June 1981 (art. 38, §3 quater) |
See Administrative instructions NSSO (in French) | |
E) Employer's contributions for employing shipmates/Shoregangers
| Branch | Basis | Percentage |
|---|---|---|
| Annual holiday | Legislative Order 07/02/1945 (art. 3, §3, 2°) |
6% |
| Holiday allowance | Legislative Order 07/02/1945 (art. 3, §3, 2°) |
9.72% additional claim |
| Total | 15.72% |
F) Industrial accidents premium
| Branch | Basis | Percentage | |
|---|---|---|---|
| Support measures | No support measures | ||
| Industrial accidents and reintegration of disabled | R.D. 28/12/1971, art. 6, 2° | 2.06% | 5.57% |
| R.D. 05/07/1963, art. 128 | |||
| War zone premium | R.D. 28/12/1971, art. 6 bis | 0.328% | 0.328% |
| Premium for zone with increased risk of piracy | R.D. 28/12/1971, art. 6 bis | 0.164% | 0.164% |
| Premium for zone with reduced risk of piracy | R.D. 28/12/1971, art. 6 bis | 0.016% | 0.016% |