Higher employer contribution RCC/SWT in 2023 and 2024

Author: Els Poelman (Legal Expert)
Read time: 2min
Publication date: 06/01/2023 - 07:34
Latest update: 06/01/2023 - 07:35

The special employer contribution on the company supplement in the event of unemployment (RCC/SWT, the former bridging pension) will be increased for employers in the profit sector in 2023 and 2024.

For which systems?

The increased employer contribution applies to all RCC/SWT systems regardless of their effective date provided that the employer:

  • belongs to the profit sector.
  • is not in a period of recognition as a company in difficulty/restructuring

Conversely, therefore, the increase does NOT apply to RCC/SWT awarded by:

  • employers in the non-profit sector
  • employers in the profit sector who are in a period of recognition as a company in difficulty/restructuring


The increase is expressed as a coefficient, to be applied to the rates in effect at the end of 2022:

  • 1.047 for the company supplement (RCC/SWT) paid in 2023;
  • 1.094 for the company supplement (RCC/SWT) paid in 2024


By way of example, the impact for the most recent group of RCC/SWT, more specifically the RCC/SWT started at the earliest on 1 January 2017

Age at the effective date of the RCC/SWT

Employer contribution until 31.12.2022

Employer contribution in 2023

(result of the increasing by coefficient 1.047)

< 55



≥ 55 and < 58



≥ 58 and < 60



≥ 60 and < 62



≥ 62





  • Programme Act of 26 December 2022, Belgian Official Gazette of 30 December 2022;
  • Royal Decree of 26 December 2022 amending the Royal Decree of 29 March 2010 implementing chapter 6 of title XI of the law of 27 December 2006 containing various provisions on social security contributions and deductions due in the system of unemployment with company supplement, on supplementary allowances for some social security benefits, Belgian Official Gazette of 30 December 2022


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