Salary contributions - Private sector employee
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
In addition to the social contributions paid by the employer, the wage contributions are deducted from the employee's gross salary. The rate and basis of these contributions vary according to the contributions (or contributions) concerned.
Contribution Type | Assessment Base | Rate |
|---|---|---|
Uncapped old-age insurance (general pension) | Salary Amount | 0,40% |
Capped old-age insurance (general pension) | Salary amount up to €3,666 per month | 6,90% |
Contribution Type | Plate | Rate |
|---|---|---|
Generalised Social Contribution (GSA) | 98,25% gross salary, up to €175,968 100% beyond this amount | 9,20%of 2,40% non-deductible from taxable income |
Social Debt Repayment Contribution (SDRC) | 98,25% gross salary, up to €175,968 100% beyond this amount | 0,50% non-deductible from taxable income |
Before age 65
Contribution Type | Plate | Rate |
|---|---|---|
Agency for Executive Employment (Apec) | Salary amount up to €14,664 per month | 0.024% |
FYI
the unemployment insurance payroll has been totally eliminated since the 1to October 2018.
From age 65
Contribution Type | Plate | Rate |
|---|---|---|
Agency for Executive Employment (Apec) | Salary amount up to €14,664 per month | 0.024% |
The remuneration of an employee aged 65 or over is subject to a specific solidarity contribution. It is 2.4% gross salary.
FYI
the unemployment insurance payroll has been totally eliminated since the 1to October 2018.
Contribution Type | Plate | Rate | |
|---|---|---|---|
Agirc | Slice 1 | Up to €3,666 per month | 3,15% |
Slice 2 | Between €3,666 and €29,328 per month | 8,64% | |
Generalised equilibrium contribution (GCE) | Slice 1 | Up to €3,666 per month | 0.86% |
Slice 2 | Between €3,666 and €29,328 per month | 1.08% | |
Technical equilibrium contribution (TEC) | Slice 1 | Up to €3,666 per month | No contribution |
Slice 2 | Between €3,666 and €29,328 per month | 0.14% | |