want to know more about our services or want to chat with our experts? Visit one of our offices near you.
Increase your chances of success with our experts' help.
Our experts will give you the answers you seek.
Alter your business details via our one-stop shop for entrepreneurs.
Discover our practical tool for your social insurance dossier.
Want to know more about our services or want to chat with our experts? Visit one of our offices near you.
and reap the benefits of our social secretariat's support.
Take advantage of Partena Professional's expertise and knowledge
Discover the benefits we can give you as an accountant.
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.
The accountability contribution is payable by employers who:
Having an excessive flow of workers entering invalidity means that the average of the ratios between:
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).
This is the quarter prior to the quarter of the onset of the invalidity (Q)
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.
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.
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
The Partena Professional website is a channel for making information available in an understandable form to affiliated members and non-members. Partena Professional strives to provide up-to-date information and this information is compiled with the greatest care (including in the form of Infoflashes). However, as social and fiscal legislation is constantly changing, Partena Professional cannot accept any liability for the correctness, the up-to-date or the completeness of the information consulted or exchanged via this website. Further provisions can be read in our general disclaimer that applies to every consultation of this website. By consulting this website, you expressly accept the provisions of this disclaimer. Partena Professional can unilaterally change the content of this disclaimer.