The premiums paid by an employer for standard hospital insurance are in principle not subject to normal social security contributions, either for employees or for their family members. Medical costs borne by the insurer (benefits) are not subject to social security contributions either.
However, under certain conditions, premiums paid are subject to a 10% RIZIV contribution.
Worker Taxations Description
The premiums paid by the employer to finance standard hospitalisation insurance constitute a tax-exempt social benefit for employees and any additionally insured family members.
The benefits paid by the insurance company to the beneficiary (or paid directly by the insurer to the healthcare institution) also constitute a tax-exempt benefit.
Employer Deductibility Description
Premiums paid for hospitalisation insurance are non-deductible professional expenses for the employer.
In addition, a tax of 9.25% calculated on the premiums is payable by the employer when the premiums are paid.
