Long-Term Incapacity for Work: Solidarity Contribution Payable by Certain Employers

Since 1 January 2026, certain employers have been subject to a solidarity contribution linked to the incapacity for work of their employees. This measure forms part of the return-to-work policy and aims, among other things, to increase employers’ accountability for long-term absences.

Which employers are affected?

The existing contribution applies to employers who employ an average of at least 50 employees, in both the private and public sectors, provided that the employees concerned fall under the applicable social security scheme.

It applies to periods of primary incapacity for work that commenced on or after 1 January 2026.

How is the contribution calculated?

The contribution amounts to 30% of the primary incapacity benefits taken into account over a two-month period, starting from the 31st day of incapacity for work.

It is collected quarterly by the National Social Security Office (NSSO/RSZ). Specific calculation rules apply in certain situations, particularly when the employment contract ends during the relevant period or when the employee works for multiple employers.

This contribution is in addition to any prevention and reintegration measures that may already apply to the employer.

An additional contribution under consideration

In July 2026, the Council of Ministers approved a preliminary draft aimed at introducing an additional solidarity contribution for the two months of incapacity for work following the period already covered by the existing contribution.

The proposal also provides for a redistribution mechanism between the companies concerned, benefiting those that record fewer cases of long-term incapacity for work.

Please note: this additional contribution should not be confused with the existing contribution. The preliminary draft legislation has been submitted to the Data Protection Authority and the Council of State for their opinions. Its final adoption and implementing arrangements should therefore be verified before the measure is put into practice.