Indeed, Following the legislative increases of the minimum social wage, you will find below the new social parameters applicable from January 1, 2023.

Also, the government wanted to give more cash to the employers/self-employed to allow them to finance the additional indexation of salaries to that postponed to April 2023. To this end, a regulation of December 16, 2022 has abolished advance payments of social security contributions. In practice, this means that the advance payment of social security contributions will be abolished from the January 1, 2023.

 

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 (596,85 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)

 

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