Contribution of 1.1%
Since 1 January 2013, an additional pension scheme has been introduced for employees in the hospitality sector. As an employer, you pay a contribution of 1.1%. This contribution is automatically collected along with your social security contributions.
You are required to pay this contribution for all your employees (regardless of their age), except for your occasional workers (also known as extras), flexi-job workers, students, temporary employees, and apprentices.
Read more: "Sectoral Pension Plan for the Hospitality Sector"
What about employees under 23 years old?
There was some discussion about whether this contribution should also apply to employees under 23 years old. This issue has now been clarified.
Recent discussions between the social security office and the Social Fund for Hospitality have indicated that collection for those under 23 should have started from the 1st quarter of 2019 (based on the collective agreement of 19 December 2018).
Retroactive Contribution
The contribution of 1.1% will therefore need to be paid retroactively from the 1st quarter of 2019, including for those under 23 years old.
For the quarters that are not time-barred, starting from the first quarter of 2023, this contribution will be collected via a modifying DmfA declaration. The correction for the period 2019-2022 will be addressed later, as we are still awaiting instructions from the social security office.
What does Securex do for you?
Securex will soon implement the changes in DmfA and handle these calculations for you. You will receive a invoice for these additional contributions owed to the social security office.