Capping of employer social security contributions on high salaries: possible changes as from July 2025
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Employers and employees subject to Belgian social security must pay contributions to the NSSO (National Social Security Office). Employee contributions amount to 13.07 % of the gross salary and are deducted from the employee’s salary in payroll.
Employer contributions are calculated on top of the gross remuneration granted to employees and therefore increase the employer cost. The percentage of the employer social security contributions differs depending on the applicable joint industrial committee: for white-collar employees this is usually around 27 % but for blue-collar employees it can go up to 45 % or more. The employer contributions are moreover uncapped.
In order to maintain the country's competitiveness, one of the new measures proposed by the Government is the capping of employer social security contributions as from 1 July 2025. Employer contributions will only be due on the portion of the quarterly salary that falls below a certain threshold. For salaries exceeding this limit, base employer contributions would no longer be payable.
The threshold above which employer NSSO contributions would no longer be due still needs to be confirmed by Royal Decree. However, it is clear that it would concern high salaries as we have learned that the annual gross salary that is being considered for a cap, amounts to 340,000 EUR. This amount would be subject to indexation.
The draft Program Law of 27 May 2025 provides that these measures would enter into force on 1 July 2025. However, the final texts have not yet been published in the Belgian Official Gazette.
If this change enters into effect as from 1 July 2025, Pro-Pay will take this account as from the third quarter of 2025.
We will keep you informed as soon as the final texts are published in the Belgian Official Gazette.
