Social Security Contributions Payable on Belgian Supplementary Pensions

Toddler carried by father in moody bedroom background, son, dad, sleep, Asian

Belgium’s special social security contribution levied on high supplementary pensions for employees and self-employed (the Wijninckx contribution) took effect on 1 Jan 2019, replacing transitional measures comprising a tax (1.5% increasing to 3%) on pension contributions exceeding €30,000 between 2012 and 2019.

From 1 Jan 2019, the 3% Wijninckx contribution must be paid by employers for employees with a “total pension” accrued in the preceding year above the “pension target.” The total pension comprises the supplemental company pension converted into an annuity plus the state pension. The pension target is equivalent to the highest pension paid to public sector officials — €78,453.60 in 2019.

The Wijninckx contribution is calculated automatically by SIGeDIS, the organization governing Belgium’s complementary pension database (DB2P). Companies don’t have to make any calculations themselves.

Related Resources

Lore Vanrespaille
by Lore Vanrespaille

Retirement Consultant, Mercer

Fiona Webster
by Fiona Webster

Principal, Mercer’s Law & Policy Group

Stephanie Rosseau
by Stephanie Rosseau

Principal, Mercer’s Law & Policy Group

Speak with a Mercer Consultant
Provide your contact information to get in touch
*Required Fields