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The special employer contribution on the company supplement in the event of unemployment (RCC/SWT, the former bridging pension) will be increased for employers in the profit sector in 2023 and 2024.
The increased employer contribution applies to all RCC/SWT systems regardless of their effective date provided that the employer:
Conversely, therefore, the increase does NOT apply to RCC/SWT awarded by:
The increase is expressed as a coefficient, to be applied to the rates in effect at the end of 2022:
By way of example, the impact for the most recent group of RCC/SWT, more specifically the RCC/SWT started at the earliest on 1 January 2017
Age at the effective date of the RCC/SWT
Employer contribution until 31.12.2022
Employer contribution in 2023
(result of the increasing by coefficient 1.047)
< 55
142.50%
149.20%
≥ 55 and < 58
75.00%
78.53%
≥ 58 and < 60
≥ 60 and < 62
37.50%
39.26%
≥ 62
31.25%
32.72%
Source:
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