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On 1 June 2016, the social security benefits have been indexed at 2%. As a result of this indexation, the following amounts of the system of unemployment with company supplement have been adjusted: - the amount of the company supplement (formerly called the bridging pension allowance) and the unemployment benefit; - the reference wage for calculating the company supplement; - the thresholds for the application of the 6.5% contribution due by the unemployed person receiving a company supplement.
The indexation of social security benefits has an impact both on the unemployment benefit and on the company supplement.
Therefore, these two amounts must be indexed at 2%.
For the indexation of a non-statutory top-up allowance, if any, the agreement laying down the granting of this allowance must be verified and the agreed indexation system must be examined.
Since 1 June 2016, the reference wage for the calculation of unemployment benefits is limited to € 2,148.29 gross/month, or € 82.6266/day.
The maximum amount of the unemployment benefits is € 1,289.08/month, or € 49.58/day.
Since 1 June 2016, the gross wage to be taken into consideration for the calculation of the top-up bridging pension allowance is limited to € 3,862.50.
The bridging pension (unemployment benefits + company supplement+ non-statutory top-up allowance, if any) is not liable to normal social security contributions. However, a 6.5% social security for the NSSO, calculated on the total amount of the unemployment benefit and the (statutory and non-statutory) company supplement is due. This contribution is deducted of the top-up allowance by the debtor.
However, the application of the 6.5 % social security contribution may not cause the total amount of the bridging pension to fall below certain thresholds.
Since 1 June 2016, the thresholds for the application of this deduction are:
Unemployed person receiving company supplement without dependant (/month)
Unemployed person receiving company supplement with dependant (/month) (1)
€1,388.51
€1,672.48
(1) The notion of 'dependant' (within the meaning of the unemployment legislation) is exclusively defined by the ONEm (national employment office) on the basis of a document presented to the employer and of which a copy must be provided to us. If not, the bridging pensioner is presumed to have no dependants.
Source: consumer price index, Belgian Official Gazette of 31 May 2016
Author: Brigitte Dendooven
17/06/2016
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