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Understand · Payroll glossary

What are employer social security contributions?

Updated on

Employer social security contributions are the contributions your employer pays on top of your gross salary; they are not deducted from your pay. In 2026: 25% (base rate of private sector employer contributions used by Indexo (before reductions)). In Dutch: werkgeversbijdrage.

Definition of employer social security contributions

They come on top of gross pay and, together with it, make up most of the employment cost. For a private sector employer, Indexo uses a base rate of 25% of gross pay (on 108% of gross pay for a blue-collar worker), capped for very high salaries.

Reductions exist, for example for first hires. These contributions do not appear as a deduction on your payslip, but they fund the same branches of social security as yours.

The key figure in 2026

25%Base rate of private sector employer contributions used by Indexo (before reductions)

Source: Instructions administratives : les cotisations de sécurité sociale, National Social Security Office (NSSO). Value in force on 1 October 2026.

Worked example

For a white-collar worker on €3,000 gross, the employer pays about €750.00 in employer contributions a month: the salary costs it €3,750.00 a month and €47,760 a year, double holiday pay included.

If it is the employer’s first employee, the first-hire reduction exempts the basic employer contributions up to €2,000 a quarter.

In Dutch: werkgeversbijdrage

On a Dutch-language payslip (loonbrief), employer social security contributions are called ‘werkgeversbijdrage’ or ‘basiswerkgeversbijdrage’; on a French-language one (fiche de paie), ‘cotisations patronales’ or ‘cotisation patronale de base’. In English: employer social security contributions.

Dutch term taken from: National Social Security Office (NSSO).

Not to be confused with…

  • Employee social security contributions: the part of your gross salary paid to social security: 13.07% for a private sector employee.
  • Total cost to the employer: it also includes double holiday pay, the year-end bonus, accident-at-work insurance and benefits: Indexo’s calculator estimates it for your situation.

Calculate it for your situation

White-collar employee, student or flexi-job for the same need: cost, first hires reduction and support schemes.

Hire my first employee

Related terms

Sources

Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.