Solidarity contribution replaces 'responsibility contribution'
As part of the federal ‘Back to Work’ policy, the responsibility contribution for employers with employees on long-term sick leave has been replaced by a new solidarity contribution since 1 January 2026. This measure places the financial responsibility for getting employees back to work quicker on the employer, but also provides for exemptions for small businesses and employees in certain categories.
What does the solidarity contribution involve?
Unlike the responsibility contribution, which was due only when there was an excessive intake of employees suffering from a disability (ill for more than one year), the new solidarity contribution is charged immediately after the guaranteed salary period, starting from the 31st day of incapacity for work. This should encourage employers to remain more involved in their employees’ recovery and subsequent reintegration.
The contribution amounts to 30% of the sickness benefit an employee receives from the health insurance fund during the second and third month of incapacity for work. The measure is likely to be extended to the fourth and fifth months of incapacity for work from 1 January 2027.
To which employers and employees does this apply?
The measure does not apply to everyone. The legislator has specifically targeted larger companies in both the private and public sectors (for contracted employees) and certain employee profiles.
- Exemption for SMEs – The main exemption applies to small and medium-sized enterprises. Employers who employ less than 50 employees on average during the reference period will not need to pay this contribution.
- Age and seniority – The contribution applies solely to ill employees aged between 18 and 54 at the start of their incapacity for work. Additionally, employees must have been employed for at least one month. If someone falls ill within the first 30 days of a new employment, the contribution will not be due.
- Excluded categories – There are specific groups for whom the contribution does not need to be paid:
- Temporary workers
- Employees in a flexi-job
- Occasional workers in agriculture and horticulture (JICs 144 and 145)
- Occasional workers in the funeral sector (JIC 320)
- Occasional workers in the hospitality industry (JIC 302)
- Students
- Foster parents who are affiliated with a service without an employment contract (sui generis status)
- New employees
- Statutory officials in the public sector (as their illness is not reimbursed by RIZIV-INAMI).
How will collection work?
Employers do not need to calculate the contribution themselves. The NSSO will receive data on sickness benefits directly from RIZIV-INAMI and calculate the amount due. The collection will then be debited together with the social security contributions for the third quarter after the quarter in which the illness began. In practice, this means the first collection will take place in Q4 2026.
How can employers prepare for this?
Employers can avoid or limit costs by actively focusing on reintegration. The solidarity contribution is not due on sickness benefits during a period of progressive resumption of work. The contribution lapses as soon as an employee starts working part-time – even if they work for another employer.
As a reminder
An employer who invokes medical force majeure to terminate an employment contract must pay a contribution of €1,800 to the Return to Work fund.
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