Exemption from Employer’s Social Security Contributions
The Program Act provides an exemption from employer social security contributions on gross remuneration exceeding a specified threshold – EUR 85,000 per quarter for 2025 and 2026. This exemption applies to the private sector and contractual employees in the public sector, covering only the basic employer contributions (approximately 25 percent). Other employer contributions, totaling around 3 percent, remain payable on the entire salary. The employees’ contributions (13.07 percent) also remain applicable and are not impacted by the threshold.
The exemption does not cover certain remuneration elements, such as supplementary pension premiums, company cars, mobility budgets, double holiday pay, severance payments, and profit-related bonuses. Additionally, the Act introduces changes to specific employer social security exemptions and reductions to prevent double benefit.
There will be no direct impact on statutory pension rights, as contributions on salary above the current annual threshold do not count towards pension built up.
For employees with multiple jobs, the threshold will be apportioned based on the ratio of the basic salary from each employment to the total combined basic salary. Notably, the threshold remains at EUR 85,000 even for incomplete quarters.
The Belgian National Social Security Office (De Belgische Sociale Zekerheid | La Sécurité Sociale Belge) has already published3 additional information about the EUR 85,000 threshold and the associated payroll codes in its guidelines for the third quarter of 2025. Wage elements other than those under codes LC 1 and LC 61 are not taken into account when determining whether the threshold amount has been reached.