1. SOCIAL MINIMUM SALARY (« SMS »)
Social minimum salary ("sms").
For unqualified wage-earners: 239,61€ at index 100.
For qualified wage-earners: + 20% of the "SMS" for unqualified wage-earners.
(1) Applicable only in the context of a « main occupation ».
(2) Rates for early retirement as well as allowances and benefits as well as purely occasional bonuses: 5,40% employer’s part: 2,70%; employee’s part: 2,70%.
(3) 5,90% which 5,40% for benefits in kind and 0,50% for cash benefits.
(4) The classes of the health insurance Mutualité are represented as follows:
(5) These rates apply only for companies affiliated with STI or STM.
(6) 1,4% of gross earnings after deducting an allowance of a quarter of SMS (431,20€).
3. SOCIAL SECURITY CEILINGS
Minimum and maximum ceilings liable to social security contributions for salaries
§ monthly minimum ceiling = 1 x social minimum salary for non-qualified wage-earners
= 1.724,81€
§ monthly maximum ceiling = 5 x social minimum salary for non-qualified wage-earners
= 8.624,04€
§ Annual maximum ceiling for 2010: 102.226,98€
4. LONG-TERM CARE INSURANCE
Care insurance reduction
1/4 of the social minimum salary for non-qualified wage-earners: 431,20€
(Full reduction for 160 hours worked per month)
5. PARENTAL LEAVE
Gross monthly allowance
Full time leave (6 months): 1.778,31€
Part time leave (12 months) : 889,15€
6. REMUNERATIONS FOR STUDENTS
Remunerations for students during school holidays
