social security - FOD Sociale Zekerheid

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