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  2. Instructions for shipowners
  3. Contribution scheme
  4. Summary of contributions

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) 4,164 euro gross
= 13.07%		 More than 4,164 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 in the first two quarters of 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 0.22% 0.17%
Special contribution to Business Closures Fund Act 26/06/2002 0.16% 0.16%
Total 27.43% 27.38%

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 4,164 euro gross = 33% 4,164 euro gross = social contributions on wage
Solidarity contribution for company vehicles Act 29 June 1981
(art. 38, §3 quater) 		See Administrative instructions NSSO art. 38, §3 quater (in French)
Activation contribution Act 29 June 1981
(art. 38, §3 septdecies) 		See Administrative instructions NSSO art. 38, §3 septdecies (in French)
Special contribution on interruption compensation for the Closure Fund for enterprises Act 29 June 1981
(art. 38, §3 quindecies) 		See Administrative instructions NSSO art. 38, §3 quindecies (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% 5.56%
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%