SIGeDIS

A special employer social security contribution of 8.86% is due on premiums paid within the framework of supplementary pension schemes (e.g. group insurances). Any employer providing his employees with a supplementary pension must declare these premiums in the quarterly social security declaration for employers submitted to the National Social Security Office (“NSSO”).

Currently, the NSSO does not have all the necessary data to conduct automatic control operations on the employers’ premium declarations. The NSSO will instead carry out on-site controls to verify if all premiums paid within the context of a supplementary pension scheme have been declared.

This will change in the near future. Within the framework of the Generation Pact a non-profit organisation by the name of SIGeDIS (Sociale Individuele Gegevens / Données Individuelles Sociales) was incorporated. One of the missions assigned to SIGeDIS is the collection of data relating to supplementary pension schemes. For this purpose, a supplementary pensions database (2nd pillar database – DB2P) was developed and will become operational as of 1 January 2011 with the aim of controlling the correct application of tax and social security legislation on supplementary pensions. In particular, the database will indicate whether the amounts subject to the employers’ special social security contribution of 8.86% have been correctly declared.

The enforcement of the 2nd pillar database involves obligations both for the pension organiser and the pension and solidarity institutions with regard to data declaration. The database will gather data regarding all supplementary pension arrangements in Belgium and abroad for employees, civil servants and self-employed persons.

In addition, the database will enable the Banking, Finance and Insurance Commission (CBFA) to supervise the conformity of pension schemes with social security regulations. Another objective covered by the database will be to enhance the control of tax authorities over the application of the 80% rule.