Gross-net

We have to perform a number of deductions on your gross pension amount. It can also be adapted to the cost of living. The amount that remains after these possible deductions and adaptations, is the net amount that you will receive.

Which deductions are performed on my pension?

The deductions on your pension depend on:

• your family situation;
• your pension amount.

The following deductions may be performed:

• Sickness and disability insurance contribution (SDI contribution)
• Solidarity contribution
• Funeral allowance (only for civil service pensions and railways pensions)
• Social Solidarity Fund (SSF - only for railways pensions)
• Payroll tax
• Reclamation and attachment
  • Pension debt
  • Debts with a social security institution
• Union dues (only for railways pensions)

On mypension.beOpens in a new window, we show you how we calculate your net pension amount.

This pay slip contains the following:

 

Sickness and disability insurance contribution (SDI contribution)

The monthly SDI contribution (Sickness and disability insurance) amounts to 3.55% of the gross amount of your pension if the total monthly gross amount of your pensions (including foreign and supplementary pensions, and pensions paid by international institutions) exceeds a certain limit.

The SDI contribution is a social security contribution that funds the sickness and disability insurance.

The SDI contribution does not replace the contribution you pay to your health insurance fund.

 

If the SDI contribution has to be restricted to the limit but you also receive pension benefits from other pension institutions, it will be the Pensions Service who deducts the contribution for all pension institutions, even those of other pension institutions. This means that in such a case, the SDI contribution may exceed 3,55 %.
 

Solidarity contribution

The solidarity contribution is a social deduction, that varies from 0 % to 2 % depending on:

• the total gross amount of all your pensions (including foreign and supplementary pensions and pensions from international institutions);
  and
• your family situation.
   

 

To determine the solidarity contribution percentage, we take all pensions into account, including:

• foreign pensions;
• pensions from international institutions;
• supplementary pensions (2nd pillar).

We apply this percentage to the sum of all gross benefits, including foreign pensions, pensions from international institutions and supplementary pensions. We do not take individual life insurances or pension fund contributions (third pillar) into account when calculating the solidarity contribution.
 

Funeral allowance (only for civil service pensions and railways pensions)

Every month, the Pensions Service deducts 0.5% from the gross civil service pensions and railways pensions to finance the funeral allowance.

The deduction is not performed on:

• the survivor's pension;
• the colonial pension;
• the industrial accidents interests;
• the normal and supplementary holiday allowance.

Find out more about the funeral allowance
 

Social Solidarity Fund (SSF - only for railways pensions)

The Social Solidarity Fund contribution is used to finance additional benefits of the legal health care scheme and other social benefits (social assistance, children's holidays, ...).

If the limit is exceeded, the deduction amounts to 0,75 % of the gross amount of the retirement and/or survivor's pension of the railways. We only take the railways pensions into account.

 

Payroll tax

The payroll tax is an amount that is deducted from all your taxable benefits. It is an advance on the personal income tax that is transferred to the Federal Public Service FinanceOpens in a new window.

The amount of the payroll tax depends on:

1. the taxable amount of the household income;
2. the number of dependent children (disabled or not);
3. the family situation (single, married, ...).

If your family situation changes, it can be useful to check whether the personal details we have for you are still correct (for example the number of dependent children).

How do we calculate your payroll tax?

When calculating the payroll tax on your pension or benefits, we do not know whether you have other sources of income (for example professional or replacement incomes). We thus do not take this income into account for our calculation.
However, the Federal Public Service Finance will take all your sources of income into account for the calculation of your taxes. You may, therefore, have to pay a substantial amount of taxes at the time of the final settlement (tax assessment).

How do you avoid having to pay a big sum at the time of the final settlement?

You can pay more payroll tax each month. There are three options:

1. You can make advance payments to the Federal Public Service Finance and thus enjoy a tax reduction. The FPS Finance can provide more information on this subject:
   • website: https://financien.belgium.be/enOpens in a new window;
   • telephone: +32 2 572 57 57 (from 9:00 am until 17:00 pm on workdays).
      
2. You can request the Federal Pensions Service to deduct an additional monthly amount on top of the legal payroll tax. This is called voluntary tax compliance. You can file your application:
   • through your online pension file at mypension.beOpens in a new window;
   • through our online contact form.
      
3. If you are working, you can also apply for voluntary tax compliance with your employer, which means that more payroll tax will be deducted from your professional income.
    

How can I find out by how much I should raise my payroll tax?

• Use Tax-Calc to make an online estimate: https://financien.belgium.be/nl/E-services/Tax-calcOpens in a new window
• Contact the FPS Finance:
  • by phone at +32 2 572 57 57 (from 9:00 am until 17:00 pm on workdays)
  • through the online contact form: https://fin.belgium.be/en/about-fps-finance/contactOpens in a new window
     

Reclamation and attachment

Attachment (deduction from your pension)

The Pensions Service can deduct a part of your pension (attachment) in case of:

• requests from creditors (tax, financial or other institutions);
• a judicial decision if you do not pay maintenance.

The amount of the deduction is determined on the basis of brackets that are fixed annually. The following limits apply to the pensions for the year 2025:

Please note:

• We add 88 euros to the abovementioned amounts for every dependent child.
• We calculate the deductions on the total amount of the net pensions, annuities, wages, ...
• In May, the net amount of the holiday allowance is taken into account.
• In the case of an attachment due to maintenance arrears, there is no limitation, which means that the entire pension amount can be withheld.
   

Pension debt

You received undue pension payments? The FPS can recover these debts. The procedure is provided for by the law:

• you receive a written and reasoned notification of debt.
• you have the possibility to appeal.
• you have the possibility to file a request for the remission of the debt.
• are you in debt for your employee and/or self-employed worker pension? You can immediately repay the debt in full, or by means of monthly deductions of 10% on your pension or other social benefits.
• are you in debt for your civil service pension? The amount of the deduction will depend on the annually fixed brackets.

Pension debts that result from a legal mistake (wrongful application of legal or regulatory stipulations) or a material error (for example: coding mistake) are not recovered. In this case, the Pensions Service will send you a reasoned decision in which the change in your future pension amount is explained.

When do we do recover pension debts?

• Within a term of six months if:
  • the FPS could not dispose of the information that would have allowed it to avoid paying the undue amounts;
  • the FPS has taken the only available information into account, which later turned out to be incorrect;
  • it was materially impossible for the FPS to take a new element that was provided into account.
     
• Within a term of three years if:
  • the undue payment was obtained fraudulently or by false or deliberately incomplete declarations;
  • you did not satisfy your obligation to inform the FPS of:
    • a new professional activity;
    • the resumption of a professional activity;
    • a change in your professional activity;
    • a change in your professional income;
    • the loss of dependent children;
    • being granted any type of replacement income.
       
• You combine your pension with a professional income? If the income you have received exceeds your estimated income and the annual limits, the Pensions Service can also recover the undue pension amounts that were paid during the last three years. In this case, the term of three years starts on 1 June of the calendar year following the year in which the limits were exceeded.
   

Debts with a social security institution

If you have a debt with a social security institution, this institution can ask us to withhold 10% of your pension, or even the full pension amount in the case of fraud.
 

Union dues (only for railways pensions)

For the unionist pensioners of the railways, the union dues are automatically deducted from the net pension amount. The amount of the union dues depends on the union you have joined.