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CSG and CRDS on Business and Alternative Revenues
Verified 01 mai 2022 - Legal and Administrative Information Directorate (Prime Minister)
The CSG (generalised social contribution) and the CRDS (contribution to the repayment of social debt) are levied on income from employment and on replacement income (unemployment benefits, retirement pensions, etc.). Rates vary depending on the type of revenue. Some people receive a reduced rate or an exemption based on their income. Some income is exempt.
What applies to you ?
Depending on your personal situation, the steps to take may vary.
Income concerned
The CSG and CRDS are levied on the following gross revenues:
- Salaries
- Other allowances
- Benefits in kind or cash (However, if the remuneration consists exclusively of benefits in kind, it is exempt from CSG and CRDS)
Rate
Nature of income | Overall CSG | GSA rate deductible for income tax | CRDS Rate | Base |
|---|---|---|---|---|
Employee income | 9,20% | 6.8% | 0,50% | 98,25% gross income if the amount does not exceed €164,544 100% beyond |
Salary add-ins (example: interest-related sums) | 9,20% | 6.8% | 0,50% | 100% gross income |
Exemptions
Tips
Tips collected by an employee in 2022 and 2023 are exempt from social levies, subject to conditions.
Please note : tips received by an independent are not affected.
To qualify for the exemption, the employee must not collect more than €2,084.23 net per month.
The salary amount is calculated without taking into account the following amounts:
- Overtime and Extra Time
- Perceived Tips
Tips can be provided in the following ways:
- Directly to employee
- By the employer if he centralises them (for example in case of payment by credit card)
Premiums and grants
The following amounts are, under certain conditions, exempt from social levies:
- Exceptional purchasing power premium up to €1 000 (or €2,000 in some cases)
- Assistance paid by the employer to finance physical and sporting activities (e.g. sports courses)
Please note : the exceptional purchasing power premium must be between 1to June 2021 and March 31, 2022.
Professional
The following revenues are exempt from CSG and CRDS:
- Employer contribution to restaurant tickets, within certain limits
- Employer's contribution to reimbursement of transportation costs, within certain limits
- Volunteer Lunch Check
Remuneration of apprentices
The remuneration of an apprentice is exempt from CSG and CRDS.
Amounts collected in the context of volunteering or cooperation
The following revenues are exempt from CSG and CRDS:
- Monthly allowance and additional allowance for the performance of international volunteer work (in company or administration)
- Allowance and premium paid under the contract of volunteer for insertion
- Allowance under an International Solidarity Volunteer Contract (ISV)
- Compensation paid under a voluntary partnership contract and educational commitment
- Benefits and flat-rate maintenance allowance paid in connection with active national service in the cooperation or technical assistance services
Income concerned
The CSG and CRDS are levied on the gross amount of revenue:
- Industrial and commercial profits
- Non-commercial profits
- Agricultural profits
Rate
Overall CSG | GSA rate deductible for income tax | CRDS Rate | Base |
|---|---|---|---|
9,20% | 6.8% | 0,50% | 98,25% gross income if the amount does not exceed €164,544 100% beyond |
Overall CSG | GSA rate deductible for income tax | CRDS Rate | Base |
|---|---|---|---|
6.2% | 3.8% | 0,50% | 100% raw IJSS |
Unemployment benefits are subject to the CSG and the CRDS.
However, rates are different depending on income.
The same applies to allowances paid to employees in partial or long-term partial employment.
Family Quotation | Reference Tax Income | ||
|---|---|---|---|
Zero | Reduced rate (3.8%) | Normal rate (6.2%) | |
1 | Up to €11,431 | From €11,432 to €14,944 | More than €14,944 |
1.5 share | Up to €14,483 | From €14,484 to €18,934 | More than €18,934 |
2 Shares | Up to €17,535 | From €17,536 to €22,924 | More than €22,924 |
2.5 shares | Up to €20,587 | From €20,588 to €26,914 | More than €26,914 |
3 Shares | Up to €23,639 | From €23,640 to €30,904 | More than €30,904 |
Additional quarter share | €1,526 | €1,526 | €1,526 |
Additional Half | €3,052 | €3,052 | €3,052 |
FYI : the transition from zero to reduced 3.8% applies if your income has crossed this threshold 2 consecutive years.
CSG rate | GSA rate deductible for income tax | CRDS Rate | Base |
|---|---|---|---|
Zero | Exemption | Exemption | Exemption |
Reduced rate 3.8% | 3.8% | 0,50% | 98,25% income |
Normal Rate 6.2% | 3.8% | 0,50% | 98,25% gross income if the amount does not exceed €164,544 100% beyond |
You are exempt from CSG and CRDS in the following 2 situations:
- Applying these levies would lower the net amount of your allowance below the gross minimum
- You are paid as a trainee seeking employment in vocational training.
Early retirement benefits are subject to the CSG and the CRDS.
However, rates are different depending on household income.
For 2022, the rate applied depends on the income shown on the 2021 income tax return for 2020.
Please note : if pre-retirement or early retirement took effect before october 11, 2007, the rates applied are 8.3% for the CSG and 0,50% for CRDS.
Overall CSG | GSA rate deductible for income tax | Casa Rate | CRDS Rate |
|---|---|---|---|
9,20% | 6.8% | 0,30% | 0,50% |
Superannuation is subject to the CSG and the CRDS.
However, rates are different depending on household income.
There are 4 GSA rates on retirement pensions:
- Zero
- Reduced rate (3.8%)
- Median Rate (6.6%)
- Normal rate (8.3%)
For 2022, the rate applied depends on the income shown on the 2021 income tax return for 2020.
Family Quotation | Reference Tax Income | |||
|---|---|---|---|---|
Zero | Reduced | Median Rate | Normal | |
1 | Up to €11,431 | From €11,432 to €14,944 | From €14,945 to €23,193 | More than €23,193 |
1.5 share | Up to €14,483 | From €14,484 to €18,934 | From €18,935 to €29,384 | More than €29,384 |
2 Shares | Up to €17,535 | From €17,536 to €22,924 | From €22,925 to €35,575 | More than €35,575 |
2.5 shares | Up to €20,587 | From €20,588 to €26,914 | From €26,915 to €41,766 | More than €41,766 |
3 Shares | Up to €23,639 | From €23,640 to €30,904 | From €30,905 to €47,957 | More than €47,957 |
Additional quarter share | €1,526 | €1,526 | €1,995 | €3,096 |
Additional Half | €3,052 | €3,052 | €3,990 | €6,191 |
FYI : the change from zero (or reduced) to the median (or normal) rate only applies if your income has pushed you over the reduced rate limit for 2 consecutive years.
Depending on your GSA rate, you may or may not have to pay the SDRC and the additional contribution for self-sufficiency (Casa).
If you do not pay CSG (zero rate), you are exempt from CRDS and Casa.
If you pay the CSG at the reduced rate, you are only exempt from Casa.
Family Quotation | Zero | Reduced | Median Rate | Normal |
|---|---|---|---|---|
Overall CSG | Exemption | 3.8% | 6.6% | 8.3% |
GSA rate deductible from income tax | Exemption | 3.8% | 4.2% | 5.9% |
CRDS Rate | Exemption | 0,50% | 0,50% | 0,50% |
Rate of additional contribution for autonomy (Casa) | Exemption | Exemption | 0,30% | 0,30% |
Invalidity or incapacity pensions are subject to the CSG and the CRDS.
However, rates are different depending on household income.
For 2022, the rate applied depends on the income shown on the 2021 income tax return for 2020.
Family Quotation | Reference Tax Income | |||
|---|---|---|---|---|
Zero | Reduced | Median Rate | Normal | |
1 | Up to €11,431 | From €11,432 to €14,944 | From €14,945 to €23,193 | More than €23,193 |
1.5 shares | Up to €14,483 | From €14,484 to €18,934 | From €18,935 to €29,384 | More than €29,384 |
2 Shares | Up to €17,535 | From €17,536 to €22,924 | From €22,925 to €35,575 | More than €35,575 |
2.5 shares | Up to €20,587 | From €20,588 to €26,914 | From €26,915 to €41,766 | More than €41,766 |
3 Shares | Up to €23,639 | From €23,640 to €30,904 | From €30,905 to €47,957 | More than €47,957 |
Additional quarter share | €1,526 | €1,526 | €1,995 | €3,096 |
Additional Half | €3,052 | €3,052 | €3,990 | €6,191 |
FYI : the change from zero (or reduced) to the median (or normal) rate only applies if your income has pushed you over the reduced rate limit for 2 consecutive years.
Family Quotation | Zero | Reduced | Median Rate | Normal |
|---|---|---|---|---|
Overall CSG | Exemption | 3.8% | 6.6% | 8.3% |
GSA rate deductible from income tax | Exemption | 3.8% | 4.2% | 5.9% |
CRDS Rate | Exemption | 0,50% | 0,50% | 0,50% |
Rate of additional contribution for autonomy (Casa) | Exemption | Exemption | 0,30% | 0,30% |
The following amounts are also exempt from CSG and CRDS:
- Military invalidity pension and war victims, veteran's pension, temporary orphan's pension
- Lifetime annuity or capital paid to victims of industrial accidents or occupational diseases or their beneficiaries
Family allowances
Some revenues are exempt from CSG and CRDS. Others are only exempt from CSG.
Type of income | CSG Exemption | CRDS Exemption |
|---|---|---|
Education allowance for disabled children (AEEH) | Yes | Yes |
Family allowances | Yes | No |
Daily Parental Attendance Allowance (AJPP) | Yes | No |
Family Support Allowance (FSA) | Yes | No |
School Reentry Allowance (ARS) | Yes | No |
Family supplement | Yes | No |
Child care (Paje) | Yes | No |
FYI : support payments are exempt from CSG and CRDS.
Social aid
Some revenues are exempt from CSG and CRDS. Others are only exempt from CSG.
Type of income | CSG Exemption | CRDS Exemption |
|---|---|---|
Specific Solidarity Allowance (SSA) | Yes | Yes |
Wait Temporary Allowance (Ata) | Yes | Yes |
Widowhood insurance allowance paid by Social Security | No | No |
Allowance for disabled adults (AAH) | Yes | Yes |
Custom Autonomy Allocation (Apa) | Yes | Yes |
Grant to students under resource conditions | Yes | Yes |
Active Solidarity Income (RSA) | Yes | Yes |
Activity Award | Yes | No |
Housing allowances
The following amounts are exempt from CSG but not from CRDS:
- Social housing allowance (SLA)
- Family Housing Allowance
- Custom Housing Assistance (APL)