New cap for calculating employer social security contributions on high salaries

Context 

Until 30 June 2025, there was no salary ceiling for calculating basic employer social security contributions. 

The Act of 18 July 2025 introduces, as from 1 July 2025, an exemption from basic employer social security contributions when an employee’s quarterly remuneration exceeds a certain threshold.

The Royal Decree of 6 October 2025 sets this salary cap at EUR 85,000 per quarter. 

Scope 

The measure applies to all employers, in both the private and public sectors. 

It concerns only employees whose gross basic quarterly remuneration exceeds EUR 85,000, irrespective of their position within the organization. This ceiling may be adjusted in the future to reflect indexation. 

In other words, no basic employer social security contributions are due on the portion of salary exceeding EUR 85,000 per quarter.

The measure therefore applies solely to the excess portion, not to the employee’s entire remuneration.

The cap is limited to compensation that is directly related to performed work or to similar periods of absence. Certain elements are not taken into account when assessing whether the ceiling is reached, such as the year-end bonus, performance bonuses, seniority premiums or termination indemnities.

In addition, the ceiling applies only to remuneration subject to ordinary social security contributions. It therefore does not include other salary elements, to which special social security contributions apply, such as non-recurring result-based benefits, company cars, mobility budget, meal vouchers, etc.

Finally, the cap does not apply to employee social security contributions (13.07%) which continue to be calculated on the employee’s full gross remuneration.

With this measure, the government intends to strengthen the competitiveness of Belgian companies, particularly for highly qualified and higher-paid positions. The aim is to limit the use of alternative forms of remuneration that fall outside the scope of social security contributions for these categories of employees.

Takeaway  

Since 1 July 2025, the portion of quarterly remuneration for high-earning employees exceeding EUR 85,000 is no longer subject to basic employer social security contributions. This measure reduces the employer cost of employing highly skilled and well-paid workers.

Source: Act of 18 July 2025, M.B., 29 July 2025.