In October 2021, the calculation of social contributions was migrated to a new computer system. We have therefore implemented a number of changes, which are summarised below.
Contribution threshold
The contribution threshold will now no longer be adjusted once and backdated to the previous year, but will be calculated and billed on a monthly basis. You can find further details in the additional explanations and examples shown for this change.
100 % reimbursement by the Employers' Mutual Insurance (Mutualité des employeurs - MDE) for COVID-19-related absence, and impact on the 'reimbursement breakdown' letter
The Employers' Mutual Insurance's 'reimbursement breakdown' will now include 100 % reimbursements for absence related to COVID-19 quarantine or isolation. See the dedicated page on the subject for further explanation of the reimbursement breakdown.
Calculation file
The results of the monthly calculation of social security contributions are sent in an XML file rather than a DTA file. There are some specific actions that you will need to take in order to be able to receive and open this file.
Supplementary pension insurance
The supplementary pension insurance will be adjusted and recorded directly on the monthly account statement instead of being done on an annual basis. Additional details can be found in 'Further details on contributions for voluntary supplementary pension insurance'.