The Pension Landscape Belgium

In Belgium the prevailing pension system is the statutory pension system but also occupational pension provision is widespread.

Due to the idea of solidarity in the Belgian statutory pension system, there is no limit on contributions but benefits are subject to a ceiling. Employees with employment contracts, self-employed and civil servants each have their own pension scheme.

Provider/ Institution: Federal Pensions Service (FPS, SFP, FPD).
pension scheme:
There are separate pension schemes for employed and self-employed persons, as well as for civil servants. University professors may have the status of civil servants and accrue pension rights in the civil servants pension scheme (SdPSP). The following information concerns the public pension scheme for employees of the public and private sector, managed by the National Pension Office (ONP/RVP/LPA) until 31 March 2016. Since the 1st of April 2016 the SdPSP and the ONP are merged into the Federal Pensions Service (FPS).
Financing: Financed on a pay-as-you-go basis.
The total social security contribution is 37.84% of gross salary. Thereof, 16.36% is used to finance the pension scheme. The employer contribution is 8.86%, the employee contributions 7.5% (2015). Contributions are paid on the entire salary without a ceiliing. (assessment ceiling)
Old-age benefits:

No qualifying period for an old-age pension entitlement.
The legal retirement age is 65 for both men and women.
The pension amount depends on salary, insurance years and family status

Calculation Basis:
The total pension amount is composed by the pension entitlements accrued for each single year of the work life.

The pension for one career year is calculated by dividing the annual indexed salary by 45 and granting 60% or 75% thereof, depending on the family status (the higher percentage for a person with a dependent spouse, who has no personal pension and no or limited professional revenues).

The salary to be considered for the calculation of the yearly accrued pension is limited: In 2014 an annual gross salary of up to EUR 52,972.54 was pensionable.

The formula for the pension of one career year is:
[Annual salary adapted to inflation x 60 (single) or 70% (with dependent spouse)]/45

A full pension is acquired after 45 years of insurance.


A minimum pension is paid if there is at least 2/3 of a full career. The amount depends on the length of employment.


Coverage rate: Coverage rate in 2010 approx. 70 % of workforce in the private sector.
Mandatory/ voluntary: Non-obligatory by law.
Quasi-mandatory in case of ‘sectoral pensions’ through collective agreements between employers and trade unions.
Many occupational pension schemes are covered by group insurance. Employers providing a defined-contribution plan have a legal obligation to guarantee a minimum return to be achieved over the lifetime of the insured persons (3.75 % for employee contributions and 3.25 % for employer contributions).
Tax incentives: As of 2013, contributions are only tax deductible if they comply with the “sigedis-obligations. Benefits are taxed as income but there are tax credits for retirees.
Products Pension insurances and pension saving funds.
Tax incentives: Voluntary individual pension plans are widespread in Belgium. Contributions are tax-deductible up to a certain limit.

The Pension Register and Overview service will help you to get information about your pension obtaining from statutory and occupational Pension schemes in the Netherlands. To get started, you have to log in with a so called DigiD.

DigiD stands for Digital Identity. With a DigiD (username and password) users can access a great number of online services offered by the Dutch government agencies. The DigiD can be requested at