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 this quarterly reduction will change as from 1 April 2022.
In addition, a "very low wages" component is included in the calculation formula. The amounts still have to be published in the Belgian Official Gazette.
These are the amounts:
|
structural reduction in social charges (manual & non-manual workers) |
gross amounts in € per quarter |
|
category 1 |
0 + 0.1400 x (9,779.77 – S) + 0.4000 x (5,889.70 – S) |
|
category 2 |
79.00 + 0.2557 x (8,215.66 - S) + 0.4000 x (6,048.89 - S) + 0.0600 x (W - 14,342.02) |
|
category 3 |
. |
|
Non-disabled workers |
0 + 0.1400 x (10,597.01 – S) + 0.4000 x (5,889.70 – S) |
|
Disabled workers |
495.00 + 0.1785 x (10,061.21 - S) + 0.4000 x (5,889.70 - S) |
Source: NSSO