ARTICLE · 01 OCTOBER 2013

Certain Termination Indemnities Subject To Belgian Social Security Contributions

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A new royal decree was published today in the Belgian State Gazette1, providing that several termination indemnities will be subject to social security contributions as from 1 October 2013.

BelgiumEmployment and HR

Philippe François

Tamar Van Colenberghe

A new royal decree was published today in the Belgian State Gazette¹, providing that several termination indemnities will be subject to social security contributions (withholding of 13.07% employee social security contributions and payment of approximately 35% employer social security contributions) as from 1 October 2013. Before, these indemnities were exempted from social security contributions.

This change will increase the cost to a company when paying out such indemnities.

It concerns e.g. the following:

Compensation for loss of clients (sales representatives)

The special compensation for loss of clients which a sales representative receives in most cases when terminated by his or her employer, on top of any compensation in lieu of notice, will be subject to social security contributions as from 1 October 2013.

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