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Commentary

1.4 Other payroll costs/credits

Belgium

Employer contribution for redistribution

Small employers are granted a rebate/redistribution of social security contributions. Large employers pay an additional contribution to fund this redistribution.

This mainly affects employers engaged in industrial or commercial economic activities, and professions such as doctors, dentists, veterinarians, lawyers, bailiffs, notaries, architects, allied health professionals, pharmacists, physiotherapists, surveyors, accountants and auditors.

Annually in May, each eligible employer is granted a credit of 11.50%

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