DB2P (1): A retrospective and prospective of the creation of the database

Auteur: Anne Beckers
Leestijd: 4min
Publicatiedatum: 09/10/2014 - 14:00
Laatste update: 10/05/2019 - 09:22

The database for supplementary pensions was created on the basis of articles 305 and 306 of the Program Law (I) of 27 December 2006 (RD 28/12/2006). The objectives and operation of this database have been further developed by other acts.

On 31 December 2014, the so-called transitional period will come to an end. We would like to take this opportunity to go into this new tool.

This database, which is called DB2P, is created and managed by the npa Sigedis to manage the second pension pillar and is operational since 2011. Since that date, the pension commitments can be gradually registered in this database.

The creation of DB2P has several objectives:

  • Monitoring the application of the fiscal rules (limit of 80 %, application of taxes assimilated to stamp duty, ... );
  • Monitoring the application of the special contribution of 8.86% and the Wijninckx-contribution;
  • Monitoring the conformity of the pension commitments with the legal provisions concerning the supplementary pensions for salaried workers and self-employed people;
  • Administrative simplification;
  • Increase the accessibility of the information for affiliates.

In 2012 certain objectives were already partly achieved. We have determined a reinforced monitoring of the payment of the contribution of 8.86%.   This was a direct consequence of the creation of this new database.

All information on the second pension pillar should be registered in the DB2P by 31 December 2014.

On the basis of the following timeline, you can check whether or not you have met your obligations in this field and whether or not you still have an obligation of information.

01/01/2011

Since 01/01/2011, the pension institutions must declare the individual and collective pension commitments which are funded externally and are intended for salaried workers in the private sector.

01/01/2012

Since 01/01/2012, the pension institutions must declare the individual and collective pension commitments which are funded externally and are intended for contractual workers in the public sector.

01/05/2013

Through an on-line application, employers can access data regarding the individual and collective pension commitments which are funded externally and registered in the DB2P-database by the pension institutions. At the same time, the employers can respond to the information taken up in this database, should these data be incorrect or incomplete.

The employer also has access to the amount of the premiums paid for 2010 and 2011 on the basis of which the contribution of 8.86% was levied.

01/09/2013

The employer has access to the data on the basis of which the Wijninckx-contribution is levied.

01/01/2014

Since 1 January 2014, the employer has the ability to register the internally funded individual commitments through an on-line application in the DB2P database.

31/12/2014

On that date at the very latest, the employer shall register the internally funded individual commitments.

For the externally funded collective pension commitments, a distinction must be made according to the registration date:

  • Registration before 01/05/2013: the employer has the ability to give his comments through the on-line application before 31/12/2014. If he fails to do so, the employer shall be deemed to accept the data that the pension institution has registered in the DB2P. 
  • Registration after 01/05/2013: Sigedis requests the employer to comment on the structure of the pension commitments within 90 calendar days after the declaration of the commitment by the pension institution. Upon the receipt of the request, he has 90 calendar days to give his comments. If he fails to do so, the employer shall be deemed to accept the data that the pension institution has registered in the DB2P.

Source: Sigedis - DB2P

Auteur: Anne Beckers

09/10/2014

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