The Belgian federal government is rolling out a series of measures that impact both statutory and supplementary pensions. Some have already been finalised, while others are still awaiting parliamentary approval. So what has already taken effect? And what’s still ahead? We break it all down for you.
What measures are already in effect?
A number of parafiscal changes have already been voted into law. The following two entered into force on 1 January 2026.
- Higher Wijninckx contribution
The special social security contribution on very high supplementary pensions (the Wijninckx contribution) will rise from 3% to 12.5% as from contribution year 2026. This contribution is due when the combined total of statutory and supplementary entitlements exceeds the "pension target", which corresponds to the maximum statutory public-sector pension on 1 January of the previous year.
Note: As civil-service statutory pensions are temporarily subject to limited indexation (explained further below), the Wijninckx threshold will be reached sooner. As a result, employers may be faced with this contribution more frequently.
Want to dive deeper? Read our detailed article on the Wijninckx contribution.
- One simplified, uniform solidarity contribution
From 2026 onwards, the solidarity contribution applied to all second-pillar benefits becomes simpler. The former brackets (0-2%) are replaced by one standard rate of 2%. This is still a withholding tax, to be deducted by the employer. If too much is deducted, the Federal Pension Service will issue a correction.
For large pension pots, an additional solidarity contribution of 2% will apply from 1 July 2027 to the share of pension proceeds above the indexed threshold of EUR 150,000.
Looking for more information on the taxation of supplementary pensions? You’ll find it here.
What still lies ahead?
Several additional changes are in the pipeline. They still need to be fine-tuned and approved by Parliament. Here's what's coming!
- Temporary limits to indexation
This measure, also known as the "centenindex" (= penny index) temporarily limits automatic indexation for higher salary brackets. Salaries above EUR 4,000 gross per month will no longer be indexed as a percentage on the full amount. The index applies up to EUR 4,000, and anything above that threshold will be increased by a fixed amount. The same logic applies to social welfare benefits and pensions above EUR 2,000 gross per month.
This measure is expected to be applied twice - with the detailed rules still to follow. The first application will happen the next time the pivot index is exceeded, which the Federal Planning Bureau currently projects for late 2026. This means the "centenindex" would likely take effect for the first time in early 2027.
As the premiums you pay into your employees’ group insurance plan are calculated as a percentage of their salary, this cap will also have a (limited) impact on their supplementary pension.
- Minimum 3% employer contribution to the second pillar
To strengthen the second pillar for all employees, the government plans to introduce a minimum employer contribution of 3% by 2035.
Employers and sectors that currently offer a lower contribution should already take this into account. A gradual transition makes it easier to evolve toward a futureproof plan that remains aligned with both your remuneration policy and your employees’ expectations.
- Reform of the 80% rule
The 80% tax rule, which caps total statutory and supplementary pension benefits at 80% of an employee’s last normal annual gross salary, will also be revised. The government wants to enhance transparency and modernise the calculation by introducing identifiable and periodically updated parameters that take actual career paths into account, similar to the Wijninckx threshold.
This adjustment will not materially change outcomes: for most group insurance plans, the combined statutory and supplementary pension benefits already remain comfortably within the 80% limit. However, the new framework will provide greater legal certainty, especially in cases that currently lead to differing interpretations - for example, long or unusual career paths, late enrolment or higher income levels. The aim is to avoid the need for retroactive adjustments later on.
The second pillar remains one of your most powerful tools
Even with these adjustments, supplementary pensions remain one of the most tax-efficient ways to reward and retain your employees and help them build meaningful, long-term pension security.
You'll find more details on the tax benefits of group insurance in our previous article on the subject. If you have any questions, your regular contact person at AG Employee Benefits & Health Care is here to help.