be/guidance/onss/dmfa/2025-q1/company-closing-fund-rates/ffe-2025-rates

loading…

be/guidance/onss/dmfa/2025-q1/company-closing-fund-rates/ffe-2025-rates — FFE 2025 · Axiom

2025

exclusions | 1° a-d) Employeurs qui ressortent à la sous-commission paritaire du port d'Anvers, dénommée "Nationaal Paritaire Comité der Haven van Antwerpen"; les sous-commissions paritaires pour les ports de Bruxelles et Vilvoorde, de Zeebrugge-Bruges, de Gand et d'Ostende et de Nieuport | non requis | les ouvriers portuaires du contingent général occupés sous contrat à durée indéterminée | 0,17% (0,18%) 7 | | | | | autres ouvriers | nihil 8 | | | 1° e) Employeurs ressortissant à la commission paritaire de la pêche maritime | non requis | le personnel naviguant | 0,17% (0,18%) 9 | | | 2° Employeurs ressortissant à la commission paritaire pour le travail intérimaire et les entreprises agréées fournissant des travaux ou services de proximité | non requis | les travailleurs intérimaires | nihil 10 | | | 3° Employeurs ressortissant à la Commission paritaire de l'industrie et du commerce du diamant | non requis | tous les ouvriers | nihil 11 | | Cotisation spéciale FFE

2025 | Tous les employeurs | non requis | pour tous les travailleurs soumis à la réglementation sur le chômage | 0,16% (0,17%) 12 | | | | | | 13 | | Les cotisations doivent être calculées sur la rémunération brute (portée à 108 % pour les travailleurs manuels). | | | | 14 | | | | | | 15 | | Le taux de cette cotisation diffère selon que l'employeur a occupé en moyenne moins de 20 travailleurs ou 20 travailleurs et plus | | | | 16 | | au cours du quatrième trimestre de l'année civile - 2 et du premier au troisième trimestre inclus de l'année civile - 1 | | | | 17 | | | | | | 18 | | Le nombre moyen de travailleurs occupés au cours de la période de référence se calcule: | | | | 19 | | en additionnant le nombre de travailleurs déclarés à la fin de chaque trimestre de cette période de référence et, | | | | 20 | | en divisant ce nombre total par le nombre de trimestres pour lesquels une déclaration a été introduite à l'O.N.S.S. au cours de cette période de référence. | | | |

in view

Whole section

Encodings · 4

Encoded from this provision

be/regulation/social_security/workers/employer_contributions

belgium_employer_social_security_ffe_at_least_20_workers_commercial_percent_with_wage_moderationbe/guidance/onss/dmfa/2025-q1/company-closing-fund-rates/ffe-2025-rates · parameter

ONSS 2025 FFE workbook, commercial employers with at least 20 workers, parenthesized rate including wage moderation states 0.23 percent

name: >-
  belgium_employer_social_security_ffe_at_least_20_workers_commercial_percent_with_wage_moderation
kind: parameter
dtype: Decimal
source: >-
  ONSS 2025 FFE workbook, commercial employers with at least 20 workers,
  parenthesized rate including wage moderation states 0.23 percent
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: >-
            be/guidance/onss/dmfa/2025-q1/company-closing-fund-rates/ffe-2025-rates
          excerpt: >-
            a) en moyenne au moins 20 travailleurs | tout le personnel | 0,22%
            (0,23%)
versions:
  - effective_from: '2025-01-01'
    formula: '0.23'

belgium_employer_social_security_ffe_at_least_20_workers_commercial_rate_with_wage_moderationbe/guidance/onss/dmfa/2025-q1/company-closing-fund-rates/ffe-2025-rates · parameter

ONSS 2025 FFE workbook, commercial employers with at least 20 workers, rate including wage moderation in parentheses

name: >-
  belgium_employer_social_security_ffe_at_least_20_workers_commercial_rate_with_wage_moderation
kind: parameter
dtype: Rate
source: >-
  ONSS 2025 FFE workbook, commercial employers with at least 20 workers, rate
  including wage moderation in parentheses
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: >-
            be/guidance/onss/dmfa/2025-q1/company-closing-fund-rates/ffe-2025-rates
          excerpt: >-
            a) en moyenne au moins 20 travailleurs | tout le personnel | 0,22%
            (0,23%)
versions:
  - effective_from: '2025-01-01'
    formula: >-
      belgium_employer_social_security_ffe_at_least_20_workers_commercial_percent_with_wage_moderation
      / belgium_employer_social_security_source_percent_denominator

belgium_employer_social_security_ffe_less_than_20_workers_commercial_percent_with_wage_moderationbe/guidance/onss/dmfa/2025-q1/company-closing-fund-rates/ffe-2025-rates · parameter

ONSS 2025 FFE workbook, commercial employers with fewer than 20 workers, parenthesized rate including wage moderation states 0.18 percent

name: >-
  belgium_employer_social_security_ffe_less_than_20_workers_commercial_percent_with_wage_moderation
kind: parameter
dtype: Decimal
source: >-
  ONSS 2025 FFE workbook, commercial employers with fewer than 20 workers,
  parenthesized rate including wage moderation states 0.18 percent
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: >-
            be/guidance/onss/dmfa/2025-q1/company-closing-fund-rates/ffe-2025-rates
          excerpt: >-
            b) en moyenne moins de 20 travailleurs | tout le personnel | 0,17%
            (0,18%)
versions:
  - effective_from: '2025-01-01'
    formula: '0.18'

belgium_employer_social_security_ffe_less_than_20_workers_commercial_rate_with_wage_moderationbe/guidance/onss/dmfa/2025-q1/company-closing-fund-rates/ffe-2025-rates · parameter

ONSS 2025 FFE workbook, commercial employers with fewer than 20 workers, rate including wage moderation in parentheses

name: >-
  belgium_employer_social_security_ffe_less_than_20_workers_commercial_rate_with_wage_moderation
kind: parameter
dtype: Rate
source: >-
  ONSS 2025 FFE workbook, commercial employers with fewer than 20 workers, rate
  including wage moderation in parentheses
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: >-
            be/guidance/onss/dmfa/2025-q1/company-closing-fund-rates/ffe-2025-rates
          excerpt: >-
            b) en moyenne moins de 20 travailleurs | tout le personnel | 0,17%
            (0,18%)
versions:
  - effective_from: '2025-01-01'
    formula: >-
      belgium_employer_social_security_ffe_less_than_20_workers_commercial_percent_with_wage_moderation
      / belgium_employer_social_security_source_percent_denominator

▸rulespec code

Shown source

regulations/social_security/workers

Displaying the canonical repository encoding.

View on GitHub

Rules

belgium_employer_social_security_ffe_at_least_20_workers_commercial_percent_with_wage_moderation

Parameter

source: ONSS 2025 FFE workbook, commercial employers with at least 20 workers, parenthesized rate including wage moderation states 0.23 percent

- name: belgium_employer_social_security_ffe_at_least_20_workers_commercial_percent_with_wage_moderation
  kind: parameter
  dtype: Decimal
  source: >-
    ONSS 2025 FFE workbook, commercial employers with at least 20 workers, parenthesized rate
    including wage moderation states 0.23 percent
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: be/guidance/onss/dmfa/2025-q1/company-closing-fund-rates/ffe-2025-rates
            excerpt: a) en moyenne au moins 20 travailleurs | tout le personnel | 0,22% (0,23%)
  versions:
    - effective_from: '2025-01-01'
      formula: '0.23'

belgium_employer_social_security_ffe_at_least_20_workers_commercial_rate_with_wage_moderation

Parameter

source: ONSS 2025 FFE workbook, commercial employers with at least 20 workers, rate including wage moderation in parentheses

- name: belgium_employer_social_security_ffe_at_least_20_workers_commercial_rate_with_wage_moderation
  kind: parameter
  dtype: Rate
  source: >-
    ONSS 2025 FFE workbook, commercial employers with at least 20 workers, rate including wage
    moderation in parentheses
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: be/guidance/onss/dmfa/2025-q1/company-closing-fund-rates/ffe-2025-rates
            excerpt: a) en moyenne au moins 20 travailleurs | tout le personnel | 0,22% (0,23%)
  versions:
    - effective_from: '2025-01-01'
      formula: >-
        belgium_employer_social_security_ffe_at_least_20_workers_commercial_percent_with_wage_moderation
        / belgium_employer_social_security_source_percent_denominator

belgium_employer_social_security_ffe_less_than_20_workers_commercial_percent_with_wage_moderation

Parameter

source: ONSS 2025 FFE workbook, commercial employers with fewer than 20 workers, parenthesized rate including wage moderation states 0.18 percent

- name: >-
    belgium_employer_social_security_ffe_less_than_20_workers_commercial_percent_with_wage_moderation
  kind: parameter
  dtype: Decimal
  source: >-
    ONSS 2025 FFE workbook, commercial employers with fewer than 20 workers, parenthesized rate
    including wage moderation states 0.18 percent
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: be/guidance/onss/dmfa/2025-q1/company-closing-fund-rates/ffe-2025-rates
            excerpt: b) en moyenne moins de 20 travailleurs | tout le personnel | 0,17% (0,18%)
  versions:
    - effective_from: '2025-01-01'
      formula: '0.18'

belgium_employer_social_security_ffe_less_than_20_workers_commercial_rate_with_wage_moderation

Parameter

source: ONSS 2025 FFE workbook, commercial employers with fewer than 20 workers, rate including wage moderation in parentheses

- name: belgium_employer_social_security_ffe_less_than_20_workers_commercial_rate_with_wage_moderation
  kind: parameter
  dtype: Rate
  source: >-
    ONSS 2025 FFE workbook, commercial employers with fewer than 20 workers, rate including wage
    moderation in parentheses
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: be/guidance/onss/dmfa/2025-q1/company-closing-fund-rates/ffe-2025-rates
            excerpt: b) en moyenne moins de 20 travailleurs | tout le personnel | 0,17% (0,18%)
  versions:
    - effective_from: '2025-01-01'
      formula: >-
        belgium_employer_social_security_ffe_less_than_20_workers_commercial_percent_with_wage_moderation
        / belgium_employer_social_security_source_percent_denominator