NSSO: Structural reduction from 1 Januari 2023

Author: Anne Ghysels (Legal Expert)
Read time: 1min
Publication date: 02/01/2023 - 10:25
Latest update: 02/01/2023 - 10:41

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.

The amounts of this quarterly reduction will change as from 1 Januari 2023.

These are the amounts:

structural reduction in social charges

(manual & non-manual workers

gross amounts in € per quarter

category 1

0 + 0.1400 x (10,585.95 – S) + 0.4000 x (6,375.19 – S)

category 2

79.00 + 0.2557 x (8,892.89 – S) + 0.4000 x (6,547.52 – S) + 0.0600 x (W -15,524.27)

category 3

Non-disabled workers

 0.1400 x (11,470.54 – S) + 0.4000 x (6,375.19 – S)


Disabled workers

495.00 + 0.1785 x (10,890.57 – S) + 0.4000 x (6,375.19 – S)

Source : NSSO

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