Employers and social security: principles

Principles

The Belgian social security system obtains most of its resources from a levy on the wages of employees: the social security contributions or NSSO contributions. Part of these contributions are borne by the employee, part by the employer.

The NSSO is the organisation that calculates, collects and distributes the contributions across the social security institutions. For this process to run smoothly, employers must:

• register as employer 
• declare their employees 
• pay social security contributions (*)

The social security portal

The NSSO hosts its declaration systems and other online services on the social security portal (*). Employers must register (*) to use most of the online services.

The portal also includes the Administrative Instructions (*) that give an overview of all employer social security obligations.

Support for employers

Employers with questions about their obligations or who wish support in making their declarations can call upon the services of the NSSO auditors and inspectors. They can be reached through the 13 regional NSSO offices.

Many employers outsource the performance of their social security obligations to a social secretariat (*) or a payroll services firm.