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Company contribution

The company is to pay an annual contribution to its social insurance fund.
The company contribution for 2013 is € 347,50 or € 868,00, depending on the size of the company .

Payment
The annual company contribution must be paid

  • before July 1st of each contribution year
  • at the latest on the last day of the 3rd month following the date on which the company acquired corporate personality or following the fact that subjects the company to the non-residents tax system

Attention! Payment of company contribution in the year of formation

Working partners, administrators or business managers are severally responsible for the payment of contributions, increases and costs.


Default
In case of late payment an increase of 1% per month will be added to the amount already due. These increases will continue up to and including the month in which the debt is paid or until a legal procedure is started.
In certain cases the company can be exempted from such an increase.


Calculation of the company contribution
Permanent exemption
Temporary exemption