social security - FOD Sociale Zekerheid
social security - FOD Sociale Zekerheid
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 <strong>social</strong><strong>security</strong> 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 <strong>social</strong> 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 <strong>social</strong> <strong>security</strong>.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