Summary of contributions

A) Ordinary employee contributions

Branch Basis Percentage
Pensions Legislative Order 07/02/1945 (art. 3, §2, 1°) 9% 1.15% for RMT
Medical care Legislative Order 07/02/1945 (art. 3, §2, 3°) 3.55%
Payments Legislative Order 07/02/1945 (art. 3, §2, 2°) 1.10%
Unemployment Legislative Order 07/02/1945 (art. 3, §2, 4°) 0.87%
Total 14,52% 14,57% for RMT

B) Other employee contributions

Branch Basis Percentage
Special contribution for social security Act 30/03/1994 (art. 106-112) See 1.5
Solidarity contribution to profit participation Legislative Order 07/02/1945 (art. 3, §3 quinquies°) 13,07%
Non-recurrent result-based benefits Act 29 June 1981 (38, §3 novies) 3,255 euro gross
= 13.07%
More than 3,255 euro gross
= 14.52%

C) Ordinary employer contributions

Branch Basis Percentage
Basic employer contribution
(overall employer's contribution
Legislative Order 07/02/1945 (art. 3, §3, 1°) 27.04%
Asbestos fund
(only owed for work from 01/01 – 30/06 for each calendar year)
R.D. 11/05/2007 0.01%
Subtotal 27.05%
Branch Basis 20 or more employees Fewer than 20 employees
Business Closures Fund Act 26/06/2002 0.19% 0.14%
Special contribution to Business Closures Fund Act 26/06/2002 0.11% 0.11%
Total 27.35% 27.40%

D) Other employer contributions

Branch Basis Percentage
Non-statutory pensions Legislative Order 07/02/1945
(art. 3, §3 ter)
8.86%
Non-recurrent result-based benefits Act 29 June 1981
(art. 38, §3 novies)
Less than 3,313 euro gross = 33% 3,313 euro gross = social contributions on wage

E) Employer's contributions for employing shipmates/Shoregangers

Branch Basis Percentage
Annual holiday Legislative Order 07/02/1945
(art. 3, §3, 2°)
6%
Holiday allowance Legislative Order 07/02/1945
(art. 3, §3, 2°)
9,72% additional claim
Total 15,72%

F) Industrial accidents premium

Branch Basis Percentage
Support measures No support measures
Industrial accidents and reintegration of disabled R.D. 28/12/1971, art. 6, 2° 2.08% 5.60%
R.D. 05/07/1963, art. 128
War zone premium R.D. 28/12/1971, art. 6 bis 0.328% 0.328%
Premium for zone with increased risk of piracy R.D. 28/12/1971, art. 6 bis 0.164% 0.164%
Premium for zone with reduced risk of piracy R.D. 28/12/1971, art. 6 bis 0.016% 0.016%