NSSO: structural reduction from 1 April 2024

Author: Anne Ghysels (Legal Expert)
Read time: 1min
Publication date: 09/04/2024 - 14:07
Latest update: 09/04/2024 - 14:09

The employers of the public and private sectors are entitled to a structural reduction of their employer contributions to the social security for their workers subject to all social security sectors, as far as they satisfy some specific conditions.

From 1 April 2024, the ceiling for the very low wage component has been adjusted to compensate for the increase in the GMWR on the same date.

This is the calculation formula:

 

structural reduction in social charges

(manual & non-manual workers)

gross amounts in € per quarter

category 1

0 + 0.1400 x (10,797.67 – S) + 0.4000 x (6,807.18 – S)

category 2

79.00 + 0.2557 x (9,070.75 - S) + 0.4000 x (6,995.54 - S) + 0.0600 x (W – 15,834.76)

category 3

Non-disabled workers

0.1400 x (11,699.95 – S) + 0.4000 x (6,807.18 – S)

Disabled workers

495.00 + 0.1785 x (11,108.38 - S) + 0.4000 x (6,807.18 - S)

Source: Royal Decree of 3 March 2024 amending the Royal Decree of 16 May 2003 in implementation of Chapter 7 of Title IV of the Programme Law of 24 December 2002(I) aimed at harmonising and simplifying the schemes for reducing social security contributions, Belgian Official Gazette 18.03.2024

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