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 2018 have now been uploaded to the database. How can employers or companies find these data? Here are some practical tips.
The special social security contribution has been raised from 1.5% to 3% as from this contribution year (2018) and is payable for any supplementary pension (externally) adding up to more than EUR 32.472 for an employee or self-employed person in 2017.
The Wijninckx contribution – also referred to as the “special 3% contribution” – for contribution year 2018 has now been uploaded to the DB2P database, based on the data for 2017. If DB2P still mentions the “special 1.5% contribution”, this should be read as the “special 3% contribution” as from this year.