What is the social liability unified statute?
The social liability is a tax technique that allows the employer to create tax-free reserves to cover the higher dismissal costs of the unified statute (harmonisation of dismissal law for manual workers and employees).
Since 2014, employers have been allowed to reserve part of their profit each year for employees who have at least five years of seniority within the unified statute.
This tax-free reserve forms a financial buffer to partially finance future dismissal costs.
Read more: “Optimising wage policy, tax reduction social liability”
The measure is being gradually phased out
The Law of 18 December 2025 containing various provisions abolishes the tax exemption for the social liability. However, a phasing-out scheme has been introduced which, among other things, ensures that acquired rights are retained.
What does the phasing-out scenario look like?
Seniority from 1 September 2025 no longer counts
Employees who only reach five years of seniority from 1 September 2025 within the unified statute no longer acquire the right to this exemption.
Salaries from 1 October 2025 are no longer eligible
The measure can only be applied to salaries granted up to and including 30 September 2025. Salaries granted from 1 October 2025 onwards are therefore no longer part of the calculation basis of the exemption.
Accumulated reserves and spreading over five years remain retained
The government does not want to affect previously acquired rights within the framework of the social liability.
The classic spreading of 20% per year over five years therefore remains applicable, both for exemptions built up in 2025 and for rights from previous years.
For example:
Suppose the amount of the calculated exemption in 2024 was 1,267 euros. Then the spreading of the exemption still looks as follows:
|
Taxable period
|
2024 | 2025 | 2026 | 2027 | 2028 |
|
Social liability
|
253.40 euros | 253.40 euros | 253.40 euros | 253.40 euros | 253.40 euros |
There is also no change to the existing recovery rule upon termination of employment.
Read more: Recovery of the ‘reserve’ in case of employee departure
Some practical cases for clarification
The company Flux Ltd. has three employees: Peter, Sarah and Thomas. We will examine for all three whether they can still build up rights in the social liability and, if so, whether there are any restrictions.
Example 1: Peter
Peter started employment on 1 January 2020. He reached five years of seniority at Flux Ltd. on 1 January 2025 (thus before the cut-off date of 1 September 2025).
Peter still acquires the right to the social liability, and Flux Ltd. can spread the exemption over five years.
Example 2: Sarah
Sarah started employment on 1 November 2020. She reached five years of seniority at Flux Ltd. on 1 November 2025 (thus after the cut-off date of 1 September 2025).
Flux Ltd. can no longer build up a new exemption for Sarah.
Example 3: Thomas
Thomas started employment on 15 August 2020 and reached five years of seniority on 15 August 2025 (thus before the cut-off date of 1 September 2025). He received a pay rise on 1 October 2025.
Consequently, Thomas still acquires the right to the exemption, but it is limited to his salary granted up to and including 30 September 2025. The pay rise from 1 October 2025 onwards must not be taken into account for the calculation of the exemption.
What does Securex do for you?
Securex can calculate the provision for the social liability for you. This calculation obviously only concerns the spreading of previously built-up rights. You will receive the result of this calculation in the form of a practical report that you can provide to your accountant.
Interested? Then quickly contact your Securex Legal Advisor via myHR@securex.be and we will be happy to assist you further.
