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In our infoflash of 26 October 2015 we announced the changes in the amounts of the structural reduction as a result of the tax shift. To date, not all legislative texts on this subject have been published yet. However, the NSSO has communicated some adjustments to what had been previously announced. These adjustments relate to categories 2 and 3.
Below the definition of the 3 categories:
Category 1: workers subject to all social security systems and not referred to in the other two categories.
From 1 April 2016, category 1 will also apply to those employed as workers bound by an employment contract with:
Category 2: workers employed by employers falling within the scope of the social Maribel:
except workers covered by the joint committee for home help and elderly caregiver services (JC 318.01 & 318.02) and workers employed in adapted work enterprises (JC 327);
Category 3: workers employed in an adapted work enterprise (sub-sector 327.01 index 473, sub-sector 327.02 and 327.03).
The changes to what we have announced in our Infoflash of 26 October 2015 relate to category 2 and 3:
Category 2: the basic amount and the 'high-wages' supplement will be maintained.
Category 3: a distinction is made according to whether or not the worker is disabled. For the non- disabled worker (i.e. for which the employer is due a wage moderation contribution), the employer will be entitled to a structural reduction that will follow as much as possible the amount applicable to category 1.
Structural reduction in social security charges
(manual and non-manual workers)
Gross amounts in EUR per quarter
category 1
438 + 0.1369 x (6,900.00 – S) + 0.0600 x (W – 13,401.07)
category 2
24.00 + 0.2557 x (7,710.00 – S) + 0.0600 x (W – 12,484.80)
category 3
Non-disabled persons
438.00 + 0.1369 x (7,500.00 – S) + 0.0600 x (W – 12,484.80)
Disabled persons
420.00 + 0.1785 x (8,185.00 – S) + 0.0600 x (W – 12,484.80)
where: S = quarterly benchmark salary
W= payroll declared to the National Social Security Office on a quarterly basis
(manual & non-manual workers)
0 + 0.1280 x (8,850.00 – S)
49.00 + 0.2557 x (7,218.00 – S) + +0.0600 x (W – 12,484.80)
0.1280 x (9,450.00 – S)
260.00 + 0.1785 x (8,850.00 – S)
0 + 0.1400 x (9,035.00 – S)
49.00 + 0.2557 x (7,590.00 – S) + 0.0600 x (W – 12,484.80)
0.1400 x (9,635.00 – S)
375.00 + 0.1785 x (9,035.00 – S)
Our sources do not announce any other amounts which would become applicable as from 1 January 2020.
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Sources: Technical consultations NSSO 26.01.2016; Draft Law; Draft Royal Decree amending the Royal Decree of 16 May 2003 adopted pursuant to Chapter 7 of Title IV of the Programme Act of 24 December 2002 (I), to harmonize and simplify the schemes for reductions of social security contributions.
Author: Anne Ghysels
15/02/2016
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