In November last year, we reported on the Supplementary Pensions Database – DB2P for short – which informs employers and legal entities of their obligations with respect to the Wijninckx contribution. The data used to calculate and pay this special social security contribution for 2017 have now been uploaded to the database. How can employers or companies find these data? Here are some practical tips.
A special 1.5% social security contribution is again payable in 2017 for any supplementary pensions (externally) adding up to more than EUR 31,836 for an employee or self-employed person in 2016.
The Wijninckx contribution – also referred to as the “special 1.5% contribution” – for contribution year 2017 has now been uploaded to the DB2P database, based on the data for 2016.