Employer pays a solidarity contribution for long-term disabled workers.

The government aims to help long-term sick workers return to work quickly, with employers playing a key role in reintegration. Starting in 2026, a new solidarity contribution will be required if a worker is absent for an extended period. Learn more about this contribution and who must pay it.

This AI-generated translation may contain errors and should not be considerd legal advice. For accurate info, refer to the Dutch or French version or consult your Securex Legal Advisor.

Employers with fewer than 50 employees are exempt

The new measure will take effect from 2026 for employers with more than 50 employees. They will be required to pay a solidarity contribution for long-term incapacitated employees between 18 and 54 years who have been employed for at least one month.

The contribution does not apply to temporary workers, flexi-jobbers, student workers, casual workers, childminders, and pupils. There are also exceptions for employees with a work disability, psychosocial work limitation, or a recognised vulnerable status, as well as for those working in sheltered workshops, social workshops, and tailored companies.

How much will I have to pay?

This contribution is required for all employees who are absent for more than thirty days due to incapacity for work. It amounts to 30% of the disability benefit that your employee receives through the health insurance fund during the second and third month of incapacity for work.

Example: If one of your employees is incapacitated for six months, you will need to pay their guaranteed salary during the first month of absence. For the second and third months, your employee will receive a benefit from their health insurance fund. The amount of this benefit depends on their family situation and salary. As an employer, you will then need to repay 30% of this amount to the RIZIV, which is approximately 18% of their gross monthly salary.

To whom do I pay this contribution?

This contribution is calculated by the NSSO (day by day from the 31st day of incapacity for work), and you will pay it along with the contributions for the third quarter following the quarter in which the incapacity for work began.

As soon as your employee returns to work part-time, this contribution will stop, even if they are working for another employer.

Note: From January 1, 2027 this solidarity contribution will be extended to the fourth and fifth month of incapacity for work.

The rules regarding guaranteed salary will remain unchanged. As an employer, you will still pay the guaranteed salary during the first 30 days of incapacity for work.

Read here everything about the guaranteed salary

What about the current responsabilisation contribution?

The current responsabilisation contribution will be abolished on December 31, 2025. This contribution was required when there was an excessive inflow of employees into disability (sick for more than one year) within your company.