Can I Claim Employer Social Security Contributions as a Business Expense in Belgium?
Yes. The contributions an employer pays to the ONSS/RSZ on employees' pay are a cost of the business. They run at about 27% on top of gross salary for white-collar staff.
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What FPS Finance (SPF Finances / FOD Financiën) says
Employers pay about 27% on top of gross salary for white-collar employees in the private sector, with no ceiling, made up of a basic contribution of about 25% and about 3% of additional contributions. From 2026 the basic contribution (about 24.92%) is capped at €85,000 of pay per employee per quarter.
When you can claim
- Quarterly employer contributions reported through the DmfA
- Additional employer contributions on top of the basic rate
- Contributions on manual workers, calculated on 108% of gross wages
When you cannot claim
- Employee contributions of 13.07%, which are deducted from the employee's pay and are not an extra cost to the employer
- Any amount not supported by a DmfA declaration
Good to know
Pro tip: Budget for the employer cost, not just the salary. Gross pay plus about 27% is a safer starting point for planning.
Important: For manual workers, employers also pay an annual holiday fund contribution. Confirm the current rate with the ONSS.
Related expenses
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