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The employers of the public and private sectors are entitled to a structural reduction of their employer contributions to the social security for their workers subject to all social security sectors, as far as they satisfy some specific conditions. The amounts of the quarterly reduction will change as from 01 Januari 2018.
These are the new amounts:
structural reduction in social charges
(manual & non-manual workers)
gross amounts in € per quarter
category 1
0.1280 x (8,850 – S)
category 2
49.00 + 0.2557 x (7,400.00 – S) + 0.0600 x (W – 12,990.00)
category 3
Non-handicapped employees
0.1280 x (9,450.00 – S)
Handicapped employees
260.00 + 0.1785 x (8,850.00 – S)
The amounts of category 2 are communicated subject to publication of the Royal Decree in the Belgian Official Gazette.
Source: NSSO
Author: Anne Ghysels
30/01/2018
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