As part of the pension reform, Parliament has just approved several changes to the social contributions payable on supplementary pensions. The draft law, which contains various provisions, was adopted on 11 December and was published on 30 December 2025 in the Belgisch Staatsblad/Moniteur belge. Specifically, the changes concern an increase in both the solidarity and Wijninckx contributions. Here are the details of what is changing.
Simplification of the solidarity contribution withholding as of January 1, 2026
When we pay out supplementary pension benefits to one of your employees, we are legally required to deduct a solidarity contribution. To date, this contribution has ranged from 0% to 2%, depending on the size and nature of the capital. For supplementary pensions that become payable as from 1 January 2026, a flat-rate deduction of 2% will apply.
From now on, the solidarity contribution will be withheld at source as follows:
- For each payment of a supplementary pension capital, we will, as a standard rule, withhold 2%.
- If, at the time the statutory pension is paid, it turns out that no solidarity contribution or a lower solidarity contribution was due, the Federal Pensions Service will refund (part of) the solidarity contribution to the employee.
- The Federal Pensions Service will assess the statutory pension together with all of the employee's supplementary pension plans, even those with different pension institutions.
Additional solidarity contribution for large payouts
For payments due after 1 July 2027, an additional solidarity contribution of 2% will be withheld (2% + 2%) on the portion of the supplementary pension exceeding EUR 150,000. This withholding will also be handled fully automatically by us. For calculating the additional solidarity contribution, the Federal Pensions Service will take into account all supplementary pension capital of the employee. Sidegis will inform us of the applicable percentage.
Increase of the Wijninckx contribution
The Wijninckx contribution is an exceptional social contribution payable by employers or by companies of company directors when the accrued statutory pension and supplementary pension together exceed the maximum civil servant’s pension. The Wijninckx contribution previously amounted to 3%, but will increase to 12.5% as of the 2026 contribution year.
Read the detailed information on the Wijninckx contribution here.
Would you like to ensure your employees are correctly informed about the social contributions payable on their pension capital? View our detailed explanation.