Database of Supplementary Pensions (DB2P): calculating the 2023 Wijninckx contributions

Introduced in 2012, the Wijninckx contribution is a special social security contribution that targets the creation of high supplementary pensions for employees and the self-employed. The definitive arrangements for the Wijninckx contribution have been in effect since the beginning of 2019, and are much more complex than in previous years.

Wijninckxbijdrage 2021

How is the Wijninckx contribution calculated?

From 2019 onward, the Wijninckx contribution will be calculated on the basis of the total pension contributions so far (mandatory and supplementary), up to 1 January of the contribution year. This calculation is based on the information held for every employee and self-employed person in the Database of Supplementary Pensions (DB2P), and is provided by insurers and pension funds.

Would you like more information about the method for calculating the Wijninckx contribution? Visit the DB2P website for more details.

In the 2023 pension agreement the government decided to let the highest supplementary pensions make a higher contribution, by doubling the Wijninckx contribution on supplementary pensions. This Wijninckx contribution currently amounts to 3% and will increase to 6% as from 2028.

What is the role of Sigedis?

Given that the Wijninckx contribution is calculated on the basis of the total pension reserves of all supplementary pensions, only Sigedis has a full overview of the correct amounts and calculations.

If you have to pay a Wijninckx contribution this year, you were recently informed of this by Sigedis via your e-box or by letter. Sigedis provides all the parameters and values required for this calculation via the DB2P database. Under the heading “Wijninckxbijdrage” you can consult the current information about this contribution for your employees and self-employed managers at any time, together with the details of their calculation and the payment instructions.

Pay your contribution on time

It is important to pay your Wijninckx contribution on time via the Belgian ONSS for either employees or self-employed persons. Any amount that is not paid on time will be subject to a penalty of 1% per month, calculated from the first full calendar month of delay following the final payment date.

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