NSSO: new accountability contribution for your long-term sick workers

Author: Anne Ghysels (Legal Expert)
Read time: 4min
Publication date: 21/12/2022 - 10:33
Latest update: 21/12/2022 - 10:35

A NSSO contribution will be due if you have a significantly higher than average number of workers entering invalidity as of 1 January 2022.

The introduction of this contribution is part of the "reintegration” pathway.

If you are liable for this contribution, the NSSO will claim it from you in the second quarter of 2023.  The NSSO will inform you by letter at the end of the year.

Are you liable for this contribution? 

The accountability contribution is payable by employers who:

  • Fall within the scope of the law of 5 December 1968 on collective labour  agreements and joint committees, except for sheltered workshops and adapted work companies covered by the JC 327;
  • Have an NSSO importance code ≥ 5 during the year in which the quarter Q-1 is situated (i.e. employ on average 50 workers or more);
  • And have an excessive flow of workers entering invalidity.

What does "excess flow" mean?

Having an excessive flow of workers entering invalidity means that the average of the ratios between:

  • On the one hand, the entries into invalidity of quarter Q (= quarter in which the invalidity starts) and of each of the previous 3 quarters
  • And on the other hand the full time equivalent (FTE) of each of the corresponding quarters of the previous year (= FTE employed by the employer during these quarters which, on the last day of quarter Q-4, have been employed by the employer concerned for at least 3 consecutive years without interruption)


  • 2 times higher than companies belonging to the same sector (the sector is determined on the basis of the first 4 digits of the NACE code)
  • And 3 times higher than the whole private sector

For the calculation of the flow, workers between the ages of 18 and 54 are taken into account, including the date of the onset of the primary invalidity, and who have at least three consecutive years of uninterrupted service with your company.

For the same flow calculation, no account is taken of workers, who, at the date of the onset of the invalidity have an authorization to resume work.

The contribution is only due if at least 3 workers have entered invalidity in the reference quarters (= quarter Q and the 3 quarters preceding quarter Q).

What does "quarter Q-1" mean?

This is the quarter prior to the quarter of the onset of the invalidity (Q)

What is meant by 'invalidity'?

Invalidity is defined as the period of incapacity for work following the period of primary incapacity for work, which is one year from the first day of incapacity. 

Amount of the contribution

The accountability contribution amounts to 0.625% of the wage bill declared to the NSSO for the quarter Q-1.

It applies to invalidity periods starting from 1 January 2022.


The accountability contribution is calculated by the NSSO.

It is collected via a debit notice at the same time as your NSSO contributions for the second quarter following quarter Q (= Q+2). This debit notice will be sent to you in the 2nd quarter of 2023.

An information flow will be created between the INAMI/RIZIV and the NSSO with regard to the incapacity data.

Warnings signs

The NSSO will take a proactive approach

Each year, and for the first time in 2022, you will be proactively notified by the NSSO if your ratio changes such that you risk having to pay the contribution the following year.

If you are concerned by this contribution, the NSSO will send you a letter.  This letter should reach you in the next few days.

The NSSO's communication will concern both workers aged between 18 and 54 and those aged 55 and over who are not covered by the accountability contribution system.

Sources: Programme Act of 27.12.2021, Belgian Official Gazette 31.12.2021; Law of 20.11.2022 containing various provisions on the employers’ accountability for invalidity and alternative social security financing, Belgian Official Gazette 30.11.2022; Royal Decree of 13 December 2022 implementing Article 142, § 5, of the Programme Act of 27 December 2021, Belgian Official Gazette 20.12.2022

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