• Type: Publication series
  • Date: 5/1/2013

Belgium – Social Security Regime Regarding Certain Bonus Plans Modified 

KPMG in Belgium looks at the recent modifications to the social security regime with respect to “collective non-recurrent results-linked bonuses.” A new law of December 27, 2012, modified the ceiling for social security purposes with an increase to EUR 3,100, while the ceiling applicable for the tax exemption was not modified (it is however subject to annual indexation and amounts to EUR 2,488 for 2013); moreover, a personal social contribution of 13.07 percent is due on bonuses paid as from January 1, 2013. The coexistence of two different ceilings for tax and for social security purposes makes the bonus regime more complex.

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