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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.
The increased employer contribution applies to all RCC/SWT systems regardless of their effective date provided that the employer:
Conversely, therefore, the increase does NOT apply to RCC/SWT awarded by:
The increase is expressed as a coefficient, to be applied to the rates in effect at the end of 2022:
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 and < 58
≥ 58 and < 60
≥ 60 and < 62
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