Employee having income from a source other than work and from a pension


​Definition / Conditions

  1. He meets the definition of salaried employee.
  2. He has not yet reached retirement age.
  3. He has an income not from work.
  4. He has an income from pension.

Impact on the payment of insurance contributions

  • As a salaried employee, he has the obligation to pay insurance contributions on his wage up to maximum income liable for the payment of insurance contributions (thereafter "the maximum income").
  • From his income not from work, he must pay insurance contributions up to the maximum income, after deduction of 25% from the Average Wage under National Insurance Law and after taking into account his income as an employee.
  • From his income from pension, he must pay insurance contributions up to the maximum income, after takin into account his income as an employee and not from work.