Payroll
New social Parameters as of 1st September 2023
Following the indexation applicable from September 1, 2023, you will find below the new social parameters.
Minimum social wage
Social minimum wage for pupils and students
Social security contributions
1 1.40% of gross wages after deduction of an allowance corresponding to a quarter of the social minimum wage (642.73 EUR).
2 Base rate which can be increased or decreased depending on the bonus-malus factor awarded to the company by the Accident Insurance Association.
Employers' mutual insurance contributions
The following table provides contribution rates for the four risk classes in which companies were classified according to their financial absenteeism rate.
Family benefits
1.1. Family allowances
* Special supplementary allowance is an allowance for disabled children which is added to the child benefits
1.2. Back-to-school allowance (amount per child)
1.3. Birth allowance (3 instalments)
1.4. Parental leave – new reform came into force on 01/12/2016
Please don't hesitate to contact us for further information: In Extenso Belux