Proposed remuneration cap for calculating social security contributions

At a glance

• Social security contributions in Belgium equal 13.07% from the employee side and around 27% from the employer's side (for white-collar workers).
• These are currently calculated based on uncapped remuneration.
• The government has introduced  draft legislation proposing a remuneration cap. No social security contributions would be due on remuneration exceeding this cap.

Social security contributions due on remuneration of employees in Belgium equal 13.07% from the employee side and around 27% from the employer's side (for white-collar workers).

These contributions are calculated based on uncapped remuneration, notwithstanding the fact social security benefits are calculated based on capped remuneration.

The coalition agreement of the current government (published in January 2025) stipulates that a remuneration cap will be introduced. No social security contributions would be due on remuneration exceeding this threshold, which would be set at the level of compensation paid to the Prime Minister. This would be around EUR200.000 gross per year, depending on how one defines "remuneration" (for instance whether one includes benefits in kind or expense allowances).

The Programme Act which is currently being debated in Parliament proposes introduction of a remuneration threshold. The draft Act does not include the amount of this remuneration threshold but stipulates its amount will be determined by Royal Decree. It is expected the Programme Act will be promulgated before the summer holiday and, if this happens, it will enter into force on 1 July 2025.