Supplementary Pensions Database (DB2P): practical tips on consulting the 2016 Wijninckx contribution

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 2016 have now been uploaded to the database. How can employers or companies find this data? Here are some practical tips.

Supplementary Pensions Database (DB2P): practical tips on consulting the 2016 Wijninckx contribution

A special 1.5% social security contribution is again payable in 2016 for any supplementary pensions (externally) adding up to more than EUR 31,212 for an employee or self-employed person in 2015.

The Wijninckx contribution – also referred to as the “special 1.5% contribution” – for contribution year 2016 has now been uploaded to the DB2P database, based on the data for 2015.

How can employers find the Wijninckx contribution (for their employee schemes) and how and when should it be paid?

  • Go to the secure online social security portal (www.socialsecurity.be) and click on the “Entreprise / Onderneming” application.
  • You will find the page referring to DB2P in the list of “Relations de travail / Arbeidsrelaties” under the section “DB2P pour employeurs et sociétés / DB2P voor werkgevers en vennootschappen”. You can register for the application on the DB2P homepage by clicking on the link on the right-hand side of the screen “Gestion des engagements de pension complémentaire / Beheer aanvullende pensioentoezeggingen”. You can only log in to DB2P with an eID reader*.
  • As an employer, click on “Travailleurs salariés / Werknemers” for information on your employees.
  • Go to “Contributions / Bijdragen” and click on ”Cotisation spéciale 1,5% / Bijzondere bijdrage 1,5%”.
  • In the section “Vue générale / Overzicht”, you will find the payable social security amount (ONSS / RSZ) in “Année de cotisation 2016 / Bijdragejaar 2016” under “Cotisation calculée / Berekende bijdrage”. The total amount for which this special 1.5% contribution is payable is provided under “Base de calcul / Berekeningsbasis”. You should pay this special 1.5% contribution for 2016 with your quarterly social security (ONSS / RSZ) declaration (via employee code 867) for the fourth quarter of 2016, so no later than 31 January 2017. If you work with a payroll agency, get in touch with your contact there, because the agency may take over this obligation from you.

How can companies find the Wijninckx contribution for (self-employed schemes) and how and when should it be paid?

  • Go to the secure online social security portal (www.socialsecurity.be) and click on the “Entreprise / Onderneming” application.
  • You will find the page referring to DB2P in the list of “Relations de travail / Arbeidsrelaties” under the section “DB2P pour employeurs et sociétés / DB2P voor werkgevers en vennootschappen”. You can register for the application on the DB2P homepage by clicking on the link on the right-hand side of the screen “Gestion des engagements de pension complémentaire / Beheer aanvullende pensioentoezeggingen”. You can only log in to DB2P with an eID reader*.
  • As a company, click on “Dirigeants d’entreprise indépendants / Zelfstandige bedrijfsleiders” for information on self-employed persons.
  • Go to “Contributions / Bijdragen” and click on ”Cotisation spéciale 1,5% / Bijzondere bijdrage 1,5%”.
  • In the section “Vue générale / Overzicht”, you will find the payable social security amount (INASTI / RSVZ) in “Année de cotisation 2016 / Bijdragejaar 2016” under “Cotisation calculée / Berekende bijdrage”. The total amount for which this special 1.5% contribution is payable is provided under “Base de calcul / Berekeningsbasis”. You should pay this special 1.5% contribution for 2016 via INASTI / RSVZ by 31 December 2016 (by making a bank transfer to the INASTI / RSVZ bank account number BE06 6790 0247 5722, stating the structured remittance information provided in the DB2P database).

Look up the final amount in mid-December

The 2016 Wijninckx contribution may still change. We advise you to look up the final amount in the database in mid-December and to pay it according to the procedure.

If any part of the contribution is not paid on time, it will be subject to an increase of 1% per month starting from the first calendar month of delay after the payment due date.

Your insurer may not have had all the (correct?) social security numbers (NISS / INSZ numbers for short) for your affiliates. Those missing or incorrect social security numbers have been provided separately to the DB2P database. You can find them in the section “Cotisation spéciale de 1,5%: affiliés non identifiés / Bijzondere bijdrage 1,5%: niet-geïdentificeerde aangeslotenen”.

Check this section thoroughly. If the list includes any affiliates of your company, make sure to provide the correct social security numbers of the persons in question to your dedicated Vanbreda Employee Benefits Customer Service Representative. We will then provide the information to the insurer, so that they can update their data and correctly provide the correct data to DB2P.

More information on www.db2p.be

The website www.db2p.be gives a very detailed explanation of the database and the accompanying obligations in the section “Employeur et société / Werkgever en vennootschap” under “Vos possibilités et obligations / Uw mogelijkheden
en verplichtingen”. The information memorandum “Document explicatif / Inhoudelijke documentatie” provides a good description of those obligations. The user manual “Manuel d’utilisation / Gebruikershandleiding” is a handy resource when using the database.

As agreed, we will continue to keep you up to date on the DB2P database, so that you can meet your obligations fully on time. If you follow our guidelines closely, you will avoid any risk to the tax deduction of your supplementary pension schemes.

* In principle, at least one of your employees (from each business or Crossroads Bank for Enterprises (BCE / KBO) number) has access to this database. If you have any questions in this regard, you can call the Eranova contact centre any business day from 7am to 8pm on +32 (0)2 511 51 51.

Marc Van Den Brande

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