Wijninckx contribution increases from 1.5% to 3%

On 1 January 2018 the Wijninckx contribution, also known as the special social security contribution on supplementary pensions, increased from 1.5% to 3%. This contribution is to be paid in the fourth quarter of 2018.

Wijninckx contribution increases from 1.5% to 3%

The Wijninckx contribution is due if the total contributions and/or premiums for supplementary pensions, which in 2017 were paid by the employer as well as the employee or self-employed person, is higher than EUR 32,472. The Wijninckx contribution of 3% applies to the amount exceeding this limit.

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