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) | 4,255 euro gross = 13.07% |
More than 4,255 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 three quarters of the 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 | 0.37% | 0.32% |
| Special contribution to Business Closures Fund | Act 26/06/2002 | 0.09% | 0.09% |
| Total | 27.51% | 27.46% |
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 4,255 euro gross = 33% | 4,255 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% |
G) Special contribution to wage moderation (Cent Index)
From 1 June 2026, wage moderation will be applied in two periods. This wage moderation temporarily restricts the indexation of higher wages. It covers all employees in the private and public sectors.
During the wage moderation period, employers must pay a special contribution towards wage moderation for each affected employee.
Please find further information concerning the special contribution to wage moderation (cent Index) in the Administrative Instructions (in French).