What deductions may apply regarding my pension?

When paying your pension, some specific amounts may be deducted by the NSSO. These deductions are detailed in the reference of your pension payment.

The contributions in favour of the RIZIV

This contribution serves to fund the Belgian health care sector. The contribution does not replace at all the contributions you are paying to your health insurance fund and does not give you entitlement to the reimbursement of the health care costs.

Amount of the RIZIV-contribution

Here you find the RIZIV-contributions valid from 1 March 2020 forward:

Contribution rate ‘single persons’

Contribution rate ‘single persons’ – RIZIV-contributions valid from 1 March 2020
Gross pension amount Contribution
From 0 € to 1,560.96 € 0 €
From 1,560.97 € to 1,618.40 € Monthly gross amount of all pensions as a whole reduced by 1,560.96 €
From 1,618.41 € 3.55 % of the monthly gross amount of all pensions as a whole

These amounts are linked to the index.

Contribution rate dependants

You may benefit from the contribution rate ‘dependants’ if you meet at least one of the following conditions:

  • You are receiving a pension in another system which is calculated upon the tariff ‘with dependants’
  • Your spouse does not receive any social benefit by virtue of a Belgian or foreign legislation
  • The revenue of your spouse does not exceed the maximum amount authorized under the pension regime for salaried employees
  • You are living alone with one or more children. At least one of them is entitled to child allowances.

In case of doubt, please contact the service for social and tax deductions of the FPD

Contribution rate ‘dependants’ – RIZIV-constributions valid from 1 March 2020 onwards
Gross pension amount Contribution
From 0 € to 1,849.96 € 0 €
From 1,849.97 € to 1,918.04 € Monthly gross amount of all pensions as a whole reduced by 1,849.96 €
From 1,918.05 € 3.55 % of the monthly gross amount of all pensions as a whole

These amounts are linked to the index.

Who can be exempted from the payment of the RIZIV?

You are exempted from the RIZIV contribution if you meet the following two conditions:

  • Your place of residence is situated in a country of the European Economic Area(New window) but not in Belgium or Switzerland and
  • You are receiving a pension payable by this country.

In such a case you have to send a letter to the FPD (social and fiscal deductions) (page in French)(New window), in which you ask to suspend the RIZIV contribution and to reimburse, if need be, the contributions already collected.

Indeed, the FPD has the power to grant this exemption. You will have to add to this letter the following documents:

  • A certificate relating to the pension you are receiving from your country of residence, which has to mention the starting date of your pension
  • A certificate of residence of this country

You are the beneficiary of several pensions?

In that case the amounts are cumulated by the FPD, which will ascertain whether you are subject to the contribution.

The solidarity contribution

In Belgium a solidarity contribution is deducted from the pensions. This contribution is only deducted by the institutions that pay legal pensions. The NSSO always deducts the amount of the solidarity contribution from the pension paid by the NSSO and if necessary from the extralegal benefits you are receiving.

Calculation of the solidarity contribution

Who calculates the solidarity contribution?

  • You are receiving exclusively a pension from the NSSO? In that case it is the NSSO
  • You are receiving a pension from the NSSO and the FPD? Then it is the FPD
  • In all other cases it is the FPD

In case of doubt, we advise you to contact the institution that has made the calculation.

Amount of the solidarity contribution

Here you find the solidarity contributions valid from 1 March 2020 forward:

Contribution rate ‘single persons’

Contribution rate ‘single persons’ – Solidarity contribution valid from 1 March 2020
Gross pension amount Contribution
From 0 € to 2,646.32 € 0 €
From 2,646.33 € to 2,931.02 € (Monthly gross amount of all pensions as a whole reduced by 2,646.32 €) : 2
From 2,728.16 € to 2,931.02 € 1.50 %
From 2,931.03 € to 2,961.55 € (Monthly gross amount of all pensions as a whole reduced by 2,843.08 €) : 2
From 2,961.56 € 2 %

These amounts are linked to the index.

Contribution rate ‘dependants’

You may benefit from the contribution rate ‘dependants’ if you meet at least one of the following conditions:

  • You are receiving a pension in another system which is calculated upon the tariff ‘with dependants’
  • Your spouse does not receive any social benefit by virtue of a Belgian or foreign legislation
  • The revenue of your spouse does not exceed the maximum amount authorized under the pension regime for salaried workers
  • You are living alone with one or more children. At least one of them is entitled to child allowances
Contribution rate ‘dependant’ – Solidarity contribution valid from 1 March 2020
Gross pension amount Contribution
From 0.01 € to 3,059.47 € 0 €
From 3,059.48 € to 3,154.07 € (Monthly gross amount of all pensions as a whole reduced by 3,059.47 €) : 2
From 3,154.08 € to 3,353.03 € 1.50 %
From 3,353.04 € to 3,387.95 € (Monthly gross amount of all pensions as a whole reduced by 3,252.43 €) : 2
From 3,387.96 € 2 %

These amounts are linked to the index.

Who can be exempted from the solidarity contribution?

You are exempted from the solidarity contribution if your place of residence is situated in a country of the European Economic Area but not in Belgium of Switzerland.

In that case you have to request the exemption to the NSSO and include a certificate of residence in this request.

The withholding tax on professional income

The pensions or replacement income paid by the NSSO are subject to income tax. The NSSO takes care of this withholding.

What is the withholding tax on professional income?

The withholding tax on professional income is a tax advance deducted from every payment. At the beginning of the year, the NSSO will send you each time a tax sheet including details about the payments made in the course of the preceding year. Please keep this sheet carefully. It will be useful for you in order to fill out your income tax return.

Is the withholding tax deducted from your pension insufficient in your opinion?

You wish to avoid that at the end of the assessment year you will have to pay a too large tax supplement. In that case, you are free to ask the NSSO to deduct a complementary withholding tax from you pension.

You will have to send us a letter in which you specify the complementary amount wished for (by increments of 5 Euro). You may stop or change these deductions through a simple letter.

Do you benefit from several pensions?

The cumulation of your revenue will only be taken into account if, apart from the NSSO pension, you are receiving a pension borne by another institution. The NSSO will in that case apply the deduction on the basis of the guidelines of the FPD.

While waiting for these guidelines, the NSSO will deduct the withholding tax on the basis of the pension amounts at the NSSO.

Is your tax domicile not established in Belgium?

The direct tax administration desbribes the notion ‘resident’ in the fiscal sense as follows : ‘the person who establishes his permanent home in the country in which he pays taxes as well as the centre of his vital interests and the place where he usually resides (in certain cases, the nationality may also play a role)’.

Certain countries are linked to Belgium through a ‘fiscal agreement in order to avoid double taxation’:

  • If your tax domicile is established in one of these countries, it may be possible that the revenue you are receiving from the NSSO is taxable in your country of residence. In that case, you do not need to pay taxes on your NSSO pension in Belgium and as a result we shall not deduct any withholding tax on professional income. Of course, you are obliged to declare your revenue in your country of residence. You need in this case provide the NSSO with a tax domicile certificate.
  • If your tax domicile is not established in one of these countries, your revenue remains taxable in Belgium and the withholding tax on professional income has to be deducted.

If you wish any complementary information, you can contact the NSSO.

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