Annual company contribution does not change
January 2023 – Since 1992, companies have had to pay an annual contribution for the benefit of the social status of the self-employed. The contribution is due by 30 June each year. Interestingly, this year the contribution does not change at all compared to last year.
All companies
All companies subject to corporate income tax in Belgium (either as a Belgian company or as a Belgian establishment of a foreign company) must join a social insurance fund. On the basis of that affiliation, they owe a company contribution. The amount of the contribution depends on the company's balance sheet total. For 2022, the 2020 balance sheet total is considered.
If that balance sheet total is €746,410.17 or less, the contribution is equal to €347.50. If it exceeds that limit, the contribution equals 868 euros.
Newly established companies have no penultimate closed financial year and pay the low contribution of €347.50.
These were the amounts for 2021, but nothing will change in 2022. This is surprising, as it was initially announced that contributions would be indexed.
Payable at...
In principle, the annual company contribution must be paid before 1 July of the contribution year.
If it is a newly incorporated company, different rules apply. If the company was incorporated in January, February or March, the contribution must also be paid before 1 July of that year. If the company was incorporated on or after 1 April, then a contribution is also due that year itself, but must be paid no later than the last day of the 3rd month following the month in which the company was incorporated.
Note that during the corona crisis, in both 2020 and 2021, companies were granted an extension for payment of the contribution, until 31 October each time.
But in 2022, there was no news about the contribution until the end of October. Then, on 28 October 2022, the government finally approved a royal decree with the new rules:
As mentioned, the limit of €746,410.17 remains unchanged.
The contribution of 347.50 euros or 868.00 euros will not change either.
The deadline for payment would be 31 December 2022.
Exemptions
There are three situations in which no contribution is due:
in case of bankruptcy, liquidation or judicial composition;
in the case of inactive companies (only if the company has not exercised any commercial or civil activity during the entire calendar year);
for start-up companies (This is a temporary exemption during the first three years of their existence, starting from the year of incorporation).
Driver responsibility
Also note that the director of the company is jointly responsible for paying the contribution. If the company does not pay the company contribution, the social insurance fund can approach the director directly for payment.
