social security - FOD Sociale Zekerheid

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FinancingThe financing in the three systems is organised differently. We will discuss these modes offinancing one by one.A. Salaried personsIn the salaried persons' scheme, both employees and employers have to pay contributionsto the RSZ - ONSS. Until 1994, the contributions were determined separately for each socialsecurity sector. Then, the RSZ - ONSS would pay the competent semi-public institutions the rightpercentage for the sector(s) under their management. Since 1st January 1995, however, anoverall financial management (termed 'globaal beheer' - 'gestion globale') has entered intoforce. This overall financial management finances the sectors according to their treasury needs,and no longer with fixed percentages.Yet, there is a difference between the scheme for manual workers and that for employees. Annualvacation benefits for employees (white collars) are paid directly by the employer, whereas theannual vacation of manual (blue collar) workers is paid by the National office for annual vacationor a vacation fund with specific social contributions paid by the employer to the RSZ - ONSS first.These contributions consist of a quarterly 6% contribution calculated on 108% of their gross wage,and an annual contribution of 10.27% calculated on 108% of their gross wage of the previousyear. Usually (especially from an international point of view) the annual vacation sector is notconsidered a part of social security.The table below lists the contribution percentages applicable on 1 July 2011. A distinction ismade between employers' and employees' contributions.Sector Employee contribution (%) Employer's contribution (%) Total (%)1. Sickness and invalidity- medical care 3,55 3,80 7,35- invalidity benefits 1,15 2,35 3,502. Unemployment 0,87 1,46 2,333. Pensions 7,50 8,86 16,364. Family benefits 0,00 7,00 7,005. Accidents at work 0,00 0,30 0,306. Occupational diseases 0,00 1,00 1,00Total(= 'global contribution')13,07 24,77 37,84There are often uncertainties about the gross salary on the basis of which you have to paycontributions. Salary denotes 'any advantage in money or that can be expressed in money, grantedby the employer to the employee as a counterpart for labour, and to which the employee is directlyor indirectly entitled through his contract with the employer.' This also means that commissions,fees, benefits in kind, etc. are considered to be salary, and that contributions will be due.12
There are some other social security contributions as well.Employers also have to pay e.g.:- The wage moderation contribution that amounts to 5.67% of the worker's wage plus5.67% of the employers' contributions due. For certain categories of salaried workers,no wage moderation contribution has to be paid however.- The contribution for paid educational leave (0.05%).- The contribution for the closure of companies, consisting of:- a general contribution:• of 0.24% for companies that employed on average less than 20 personsduring the reference period• of 0.25% for companies that employed on average 20 persons or moreduring the reference period- and a special contribution of 0.31%.- An increase by 0.40% of the wage moderation contribution for the employees subject tothe laws concerning the annual vacation for salaried workers.- A contribution of 0.05% for childcare.- A contribution of 0.10 % for high-risk groups.- A special unemployment contibution of 1.69% for employers employing on average tenor more persons during a reference period that starts with the fourth quarter of the year-2 and ends with the third quarter of the year -1.- As from 1 April 2007, a contribution of 0.01% of the total payroll is reserved for financingthe Asbestos fund.- As from 1 January 2010, the employers to whom the law on accidents at work of 10 April1971 applies have to pay a specific employers' contribution of 0.02% to cover the costsresulting from the under-declaration of accidents at work, which causes a transfer ofcosts to the sector of sickness and invalidity.However, numerous measures to promote employment reduce the amount of the social securitycontributions in favour of certain target groups: older employees, long-term job-seekers, firstemployments, young employees, low salaries, high salaries and employees benefiting from thecollective labour time reduction or from the four days/week system in their company.There is also a system for structural reduction of the social security contributions, aiming topermanently reduce the employer's social security contributions and thus to improve thecompetitiveness of the companies.Still, employers and employees are not alone to finance our social security. The federal governmentannually pays a fixed amount to the RSZ – ONSS (5,812,071,000 EUR in 2009) and to the RSVZ –INASTI (1,263,036,000 EUR in 2009). In addition, the global management of the social securityscheme for employed persons exceptionally received a special grant of 2,297,142,000 EUR andan interest-free loan of 952,658,000 EUR from the federal state in 2010. Since a couple of years,Belgium also uses alternative financing sources to fund its social security system.13
Page 1: social securityEverything you have
Page 4 and 5: Table of contentsPreface 3Table of
Page 6 and 7: IntroductionA. The importance of so
Page 8 and 9: at new social categories (e.g.: the
Page 10 and 11: E. The Charter of the socially insu
Page 14 and 15: B. Alternative financingBesides the
Page 16 and 17: Statistics and budgetsIn the course
Page 18 and 19: Budget of the National Institute fo
Page 20 and 21: C. Extension of the salaried person
Page 22 and 23: In the salaried persons' scheme, ev
Page 24 and 25: holidays and for children receiving
Page 26 and 27: 4) Social supplementsThose entitled
Page 28 and 29: If a person does not meet the condi
Page 30: Eligible workers (cf. above) who re
Page 33 and 34: D. Early retired and young people h
Page 35 and 36: B. Retirement pensionsTo obtain a r
Page 37 and 38: B.2. Career“Career years” are y
Page 39 and 40: C. Survivor's pensionsA survivor's
Page 41 and 42: Medical careWhat exactly is medical
Page 43 and 44: - Persons entitled to one of the be
Page 45 and 46: Beneficiaries in a situation of con
Page 47 and 48: Income categories (in €) (2010)Am
Page 49 and 50: For an unemployed person, the amoun
Page 51 and 52: C. Federal civil servantsThe sickne
Page 53 and 54: A.2. Self-employed womenSelf-employ
Page 55 and 56: B.2. Indemnity for loss of incomeNo
Page 57 and 58: E. Civil servantsThe civil servant
Page 59 and 60: There are a few small differences l
Page 61 and 62: Workers in the private sector and a
Page 63 and 64:
The social insurance in case of ban
Page 65 and 66:
C. Serious illness of a child or pa
Page 67 and 68:
B - 1 Multilateral agreementsMultil
Page 69 and 70:
C - 2. Granting of the benefitsThes
Page 71 and 72:
For the elderly, there is also a th
Page 73 and 74:
What is the right to social integra
Page 75 and 76:
The amount of the integration incom
Page 77 and 78:
D. Guaranteed family benefitsGuaran
Page 79 and 80:
B. Public social security instituti
Page 81 and 82:
F.G.T.B.:Fédération Générale de
Page 84:
© 2011FPS Social SecurityAdministr
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