Revaluation of the company supplement for the existing unemployment schemes with company supplement (SWT)
On January 1, 2026, the company supplement will be revalued. The National Labour Council has provided a revaluation coefficient of 1.0028, which means that the company supplement will increase by 0.28%.
This 0.28% revaluation should only be applied to the SWT calculated on wages prior to January 1, 2025.
The SWT calculated on wages after January 1, 2025, must be increased as follows:
- + 0.21 % if the company supplement is calculated based on the wage of the first quarter of 2025
- + 0.14 % if the company supplement is calculated based on the wage of the second quarter of 2025
- + 0.07 % if the company supplement is calculated based on the wage of the third quarter of 2025
- No revaluation if the company supplement is calculated based on the wage of the fourth quarter of 2025
This revaluation is therefore not applicable to the new SWT's.
Calculation of the company supplements for schemes starting from January 1, 2026
To calculate the company supplements for a new SWT, certain parameters must be considered.
Unemployment benefits
The capped wage for calculating unemployment benefits is 2,877.46 euros per month and 110.67 euros per day (unchanged). This results in a maximum unemployment benefit of:
- 1,726.40 euros per month
- 66.40 euros per day
Company supplement
The ceiling for gross remuneration that must be considered for determining the net reference wage and for calculating the company supplement is set at 5,265.49 euros. This provision only applies if there are no other rules regarding this wage in your sector or company.
Thresholds for the application of personal contributions
The thresholds below which an employee's income must not fall for the application of personal contributions on a full-time SWT (6.5% and 4.5%) are also indexed:
- Without family burden: 1,855.77 euros
- With family burden: 2,235.30 euros
These amounts are halved for part-time early retirements.
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