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Since 1 January 2018, you are liable for an activation contribution (on top of the ordinary social security contributions) if you allow your employees to be inactive for a full quarter while retaining all or part of their pay.
As of 1 January 2023, the percentages of this contribution would be increased. A penalty would also be introduced.
These changes have not yet been published in the Belgian Official Gazette. We inform you of these changes subject to any adaptations.
This special contribution was introduced to limit the practice of a total exemption of working as an alternative to the unemployment with company supplement (RCC/SWT) system, which must meet strict conditions and age limits.
Reminder! The special contribution applies to employers subject to the law of 5 December 1968 on collective bargaining agreements and autonomous public companies.
The contribution is due if the employee does not work at all during the entire quarter with the same employer, except when this is the result of:
The contribution is equal to a percentage of the wage continued to be paid throughout the period of inactivity but with a minimum quarterly lump sum.
The rate depends on the age at the start of the inactivity and remains unchanged throughout the period of inactivity.
Age at the beginning of the inactivity period
Percentage of the quarterly wage
Minimum quarterly contribution
Until 31.12.2022
As of 01.01.2023
< 55
20%
300.00€
≥ 55 and < 58
18%
≥ 58 and < 60
16%
≥ 60 and < 62
15%
225.60€
≥ 62
10%
If you are liable for this contribution for at least 10% of your employees, the percentages will be increased by 25%.
At this time, we have no information on how this 10% is calculated.
Age at the beginning of the exemption from working
Percentage on the pay - increased percentage
Minimum per quarter
< 55 years
25%
300.00
>= 55 < 58 years
>= 58 < 60 years
>= 60 < 62 years
18.75%
225.60
>= 62 years
12.5%
Source: Draft Programme Law Doc 55 3015/001, articles 170 et Seq
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