Every company is required to pay an annual contribution to its social insurance fund. Following the 2023 reform, this contribution must be paid by December 31 (instead of June 30). This measure ensures that the updated financial data (total balance sheet for 2022) is considered at the time of payment, guaranteeing an accurate contribution amount.
For 2024, the amounts are adjusted with a slight indexation:
€387.34 for SMEs.
€967.52 for large companies (total balance sheet 2022 exceeding €831,990.83).
This represents a 0.76% increase compared to last year.
Start-up companies can request an exemption for their first three years.
This request is possible if:
The company is registered with the Belgian Crossroads Bank for Enterprises (CBE).
It is not a public limited company.
An explicit request is made through a form to the social insurance fund.
In principle, your company’s social insurance fund will send you a payment invitation based on the annual accounts filed with the National Bank of Belgium (NBB). If you do not receive this notice, it is your responsibility to make the payment spontaneously before December 31, 2024.
In case of non-payment or delay, an administrative fine will apply. The fine is equivalent to 1% of the contribution amount per month of delay.
Our mission in the field of corporate taxation is to help you manage a reasonable tax burden that aligns with your income and the opportunities provided by tax legislation.
