System of unemployment with company supplement (SUCS): revaluation coefficient in 2015

Auteur: Peggy Criel

Each year the Belgian National Labour Council determines, in pursuance of the collective bargaining agreement No 17, whether the company supplements and the reference wage threshold for the SUCS must be adjusted with a coefficient based on the evolution of the conventional wages.

In 2015 no revaluation coefficient will be applied on the company supplements and the reference wage threshold for SUCS.

Consequently, the following amounts continue to apply:

Reference wage for calculating the company supplement

Since 1 January 2013 the gross wage taken into account when calculating the company supplement amounts to:

Full-time SUCS

Half-time SUCS

€ 3,780.69

€ 1,890.34

Thresholds for the withholding of 6.5% to the account of the unemployed with company supplement

The SUCS is not subject to the normal social contributions. A social contribution of 6,5% intended for the NSSO will be calculated on the total amount of the unemployment benefit and the (legal and extra-legal) company supplement. The amount will be deducted by the employer.

By applying the deduction the total amount of the SUCS may not be lower than specific thresholds.

Since 1 January 2013 the thresholds for applying these deductions in case of full-time SUCS (CBA No 17) or half-time SUCS (CBA No 55) are:

Application date

Unemployed with company supplement without dependent (€/month) (1)

Unemployed with company supplement with dependent (€/month) (1)

CBA No 17

CBA No 55

CBA No 17

CBA No 55


€ 1,359.10

€ 679.55

€ 1,637.06

€ 818.53

NB: The deduction of 6,5% will be limited or not applied when the (full) deduction would have as a consequence that the amount of the unemployment benefit + the company supplement is lower than the minimum amount stated in the chart above.

(1) The notion of 'dependent' (in the sense of the unemployment legislation) is exclusively defined by the ONEm (National Employment Office) on the basis of a document provided to the employer and of which a copy must be provided to us. In the absence hereof the unemployed person with company supplement is presumed to have no dependents.



Auteur: Peggy Criel