War in Ukraine: employment of Ukrainian residents in Belgium
Do you want to hire a Ukrainian resident? Then keep in mind the following.
Consult:
-
the wage scale for quarterly social security contributions 2014
-
the wage scale for quarterly social security contributions 2015
Consult the most recent wage scales for social security benefits:
Consult the most recent scales for company contributions:
Family benefit
Maternity allowance
Amounts on 12/01/2012
First child of multiple birth €1,233.11
Following children €920.25
Adoption premium
Amounts on 12/01/2012
Adoption premium €1,223.11
Ordinary child benefit
Amounts on 12/01/2012
Monthly base amount
First child
Non-retired beneficiary €84.43
Non-retired beneficiary, single-parent family €130.39
Retired beneficiary €111.33
Second child
Non-retired beneficiary €167.05
Non-retired beneficiary, single-parent family €195.54
Retired beneficiary €195.54
Third child and following children
Non-retired beneficiary €249.41
Retired beneficiary €254.41
Single-parent family €272.38
Allowance per age group
6 years
12 years
18 years
Ordinary child benefit
- an only child receives
€0
€0
€0
- the youngest entitled child receives
€0
€0
€0
First child
- for non-retired beneficiaries
€31.36
€47.92
€52.89
- for retired beneficiaries
€31.36
€47.92
€60.93
second child
- for non-retired beneficiaries
€31.36
€47.92
€60.93
- for retired beneficiaries
€31.36
€47.92
€60.93
third child and following children
€31.36
€47.92
€60.93
Increased child benefits
- orphans, children of disabled self-employed people and disabled children younger than 25.
€31.36
€47.92
€60.93
Child benefit for disabled children younger than 21
Amounts on 1/12/2012
Monthly base amount
First child
Non-retired beneficiary €90.28
Non-retired beneficiary, single-parent family €136.24
Retired beneficiary €136.24
Second child
Non-retired beneficiary €167.05
Non-retired beneficiary, single-parent family €195.54
Retired beneficiary €195.54
Third child and following children
Non-retired beneficiary €249.41
Retired beneficiary €254.41
Single-parent family €272.38
Benefit per age group
6 years
12 years
18 years
Ordinary child benefit
- an only child receives
€0
€0
€0
- the youngest entitled child receives
€0
€0
€0
First child
- for non-retired beneficiaries
€31.36
€47.92
€52.89
- for retired beneficiaries
€31.36
€47.92
€60.93
Second child
- for non-retired beneficiaries
€31.36
€47.92
€60.93
- for retired beneficiaries
€31.36
€47.92
€60.93
Third child and following children
€31.36
€47.92
€60.93
Increased child benefit
- orphans, children of disabled self-employed people and disabled children younger than 25.
€31.36
€47.92
€60.93
Note! Qualifying persons who are disabled and turned 21 before July 1, 1987 can possibly claim the preservation of their rights.
First child
Second child
Third child
Acquired right
€122.58
€122.58
€122.58
One-parent family
€166.75
€149.96
€144.66
Supplementary benefit for disabled children younger than 21
Amounts 1/12/2012as of 12/01/2012
Child was born before 1 January 1993 and is still subject to old evaluation system
Level of self-sufficiency
0-3 points €406.16
4-6 points €444.59
7-9 points €475.27
Child born after 1 January 1993
Seriousness of the effects of the condition
fewer than 6 points in total of which at least 4 are from the first pillar €79.17
6-8 points in total of which fewer than 4 are from the first pillar €105.44
6-8 points in total of which at least 4 are from the first pillar €406.16
9-11 points in total of which at least 4 are from the first pillar €246.05
9-11 points in total of which at least 4 are from the first pillar €406.16
12-14 points in total €406.16
15-17 points in total €461.83
18-20 points in total €494.81
20+ points in total €527.80
Child benefit for disabled or active disabled self-employed persons
Amounts on 12/01/2012
after 6 months of disability
Base amount
First child
€189.16
Second child
€195.54
Third child and subsequent children
One-parent family €272.38
Different family €254.41
Benefit per age group
6 years
12 years
18 years
Ordinary child benefit
- an only child receives
€0
€0
€0
- the youngest entitled child receives
€0
€0
€0
First child
- for non-retired beneficiaries
€31.36
€47.92
€52.89
- for retired beneficiaries
€31.36
€47.92
€60.93
Second child
-for non-retired beneficiaries
€31.36
€47.92
€60.93
- Retired beneficiaries
€31.36
€47.92
€60.93
Third child and subsequent children
€31.36
€47.92
€60.93
Increased child benefit
- orphans, children of disabled self-employed people and disabled children younger than 25 years.
€31.36
€47.92
€60.93
Children of unemployed parents entitled to full benefits who are entering into self-employment
Amounts on 12/01/2012
Base amount
First child
€130.39
Second child
€195.54
Third child and following children
Single-parent family €272.38
Different family €254.41
Benefits per age group
6 years
12 years
18 years
Ordinary child benefit
- an only child receives
€0
€0
€0
- the youngest entitled child receives
€0
€0
€0
First child
- for non-retired beneficiaries
€31.36
€47.92
€52.89
- for retired beneficiaries
€31.36
€47.92
€60.93
Second child
- for non-retired beneficiaries
€31.36
€47.92
€60.93
- for retired beneficiaries
€31.36
€47.92
€60.93
Third child and subsequent children
€31.36
€47.92
€60.93
Increased child benefit
- orphans, children of disabled self-employed parents and disabled children younger than 25.
€31.36
€47.92
€60.93
Occupational earnings / replacement earnings
Amounts on 12/01/2012
Income threshold above which the relevant entitled child is no longer eligible for child benefit
Employee income (gross)
Self-employed income (net)
Monthly threshold
€520.08
€416.06
Relevant parties:
- young people with a learning agreement;
- children no longer subject to compulsory education following secondary education with a limited learning plan and, in addition, practicing a profitable activity or receiving social benefits;
- students on paid internships to receive a legally recognized degree, certificate or brevet;
- children who are no longer subject to compulsory education and are registered as job-seeking;
Income threshold above which there is no right to increased benefits
Relevant parties:
- children from a single-parent family;
- children whose guardian is retired;
- children whose guardian is unfit for work;
- children whose guardian has been entitled to full unemployment benefits but is not entering into self-employment;
Guardian or benefits recipient living alone with the child:
Employee income (gross)
Self-employed income (net)
Monthly threshold
€2,230.74
€1,784.60
Guardian and their spouse or partner live together with the child:
Employee household income (gross)
Self-employed income (net)
Monthly threshold
€2,306.94
€1,845.55
Permitted threshold for profitable self-employed activity
Amounts on 12/01/2012
Children following education with a limited learning plan or registered as job-seeking
Permitted threshold 2012
€4,894.75
Lump-sum allowance in the event of foster care placement
Amounts on 12/01/2012
First child
Following children
€30.81
€60.58
Orphan benefit
Amounts on 12/01/2012
Monthly base amount
per child
€346.82
Benefit per age group
6 years
12 years
18 years
Ordinary child benefit
- an only child receives
€0
€0
€0
- the youngest entitled child receives
€0
€0
€0
First child
- for non-retired beneficiaries
€31.36
€47.92
€52.89
- for retired beneficiaries
€31.36
€47.92
€60.93
Second child
- for non-retired beneficiaries
€31.36
€47.92
€60.93
- for retired beneficiaries
€31.36
€47.92
€60.93
Third child and subsequent children
€31.36
€47.92
€60.93
Increased child benefit
- orphans, children of disabled self-employed parents and disabled children younger than 25.
€31.36
€47.92
€60.93
Yearly supplement to child benefit (school premium)
Amounts on 1/07/2013
Children with the base amount
Children with an increased amount or premium
Child at least 4 years old on December 31, 2012
€22.00
€27.60
Child at least 5 years old and no older than 10 years on December 31, 2012
€50.00
€58.59
Child at least 11 years old and no older than 16 years on December 31, 2012
€70.00
€82.02
Child at least 17 years old on December 13, 2012
€95.00
€110.42
PENSIONS
Pensions
Amounts on 09/01/2013
Minimum pension / ceiling
Retirement pension as family
€16,844.73
Retirement pension as single person
€12,731.29
Survival pension
€12,731.29
Pension from divorced spouse
-
Permitted professional activities for retirees
Year 2013
Retirement and survival pension
Survival pension only
Nature of the performed activity
before the retirement age
as of the retirement age (1)
under 65
as of 65 (1)
a) employee (incl. mandate, office, post) - gross
without dependent child
€7,570.00
€21,865.23
€17,625.60
€21,865.23
with dependent child
€11,355.02
€26,596.50
€22,032.00
€26,596.50
b) self-employed or helper - net
without dependent child
€6,056.01
€17,492.17
€14,100.48
€17,492.17
with dependent child
€9,084.01
€21,277.18
€17,625.60
€21,277.18
c) employee + self-employed (simultaneously or sequentially) - 80% gross + net
without dependent child
€6,056.01
€17,492.17
€14,100.48
€17,492.17
with dependent child
€9,084.01
€21,277.18
€17,625.60
€21,277.18
(1)As of 2013 there is no income threshold for people receiving pensions who have a career of at least 42 calendar years, either exclusively in self-employment or predominantly in self-employment, in employment, in the public sector and in any foreign form of employment to which the European regulations concerning social security apply or to which an agreement with Belgium concerning social security applies.
Occupational disability
Benefits for occupational disability
Amounts on 09/01/2013
After 1 month (per day)
After 12 months (per day)
without equivalence
with equivalence
with dependent family
€53.99
€53.99
€53.99
single person
€40.81
€40.81
€43.21
cohabiting
€33.13
€33.13
€37.05
Help from third parties after 3 months (per day) €20.00
Maternity benefit
Amounts on 12/02/2012
Amount per week
€440.50
The payment is spread out in the event that the optional post-natal rest period is spread out.
Adoption benefit
Amounts on 12/02/2012
Adoption benefit (per week)
€440.50
Paid leave for palliative care
Amounts on 09/01/2013
Lump-sum amount
€2,121.88 (payment in three parts)
Yearly past-service premium for long-term disability
Amounts on 12/02/2012
Yearly amount
€208.09
BANKRUPTCY AND ECONOMIC CRISIS
Bankruptcy benefit
Amounts on 9/01/2013
Monthly
Without dependent family
€1,060.94
With dependent family
€1,403.73
COMPANY CONTRIBUTION
Company contribution: yearly contribution
Year 2018
Balance sheet total for 2016 lower than or equal to 681,341.33 EUR
€347.50
Balance sheet total for 2016 higher than 681,341.33 EUR
€868.00
