Higher Wijninckx contributions as of 1 January 2018

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Memory refresher: this special contribution is due on 2nd pillar pensions set aside for ordinary salaried employees as well as self-employed workers.

In 2018, the system will continue to apply, but at double the 1.5% contribution.

This means that employers will now be required to pay 3% on supplementary pension contributions for each salaried employee and independent company director for whom the complementary pension contributions exceed above the annual threshold amount of EUR 30,000 (subject to indexation).

Need additional information or further clarification? Feel free to contact your regular AG Employee Benefits representative for assistance.