Copyright Tax Regime in the IT Sector - What About Social Security?

As regards the reintegration of the IT sector, the NSSO (ONSS) has not yet aligned itself with the tax rules. The Royal Decree of 7 April 2023 amending Article 19 of the Royal Decree of 28 November 1969 will therefore also have to be amended, which is not yet the case to date. Under the current legal framework, copyright indemnities received in the IT sector cannot yet benefit from the exemption from social security contributions.

1. Which copyright indemnities are covered by this exemption?

These are indemnities paid by an employer for the assignment made by their employee of:

• copyright and related rights, as well as the legal and mandatory licences organised by Book XI, Title 5, of the Code of Economic Law or by analogous provisions of foreign copyright law;
• relating to original literary or artistic works referred to in Article XI.165 of the Code of Economic Law, or to performances by performer-artists or singers referred to in Article XI.205 of the same Code;
• for the purpose of the exploitation or effective use of those rights.

2. What are the conditions for this exemption?

For these indemnities to be exempt from social security contributions, the following cumulative conditions must be met:

• the worker must hold an artist certificate, or failing that, the indemnity must relate to the assignment or granting of a licence to a third party for the purposes of communication to the public, performance or reproduction;
• the amount of the (non-subject) indemnity for the assignment must be declared to the NSSO (ONSS) in the DmfA declaration;
• both the remuneration and the indemnity must be determined in a manner consistent with market conditions, and the employer must make available to the NSSO the evidence supporting the various assessment elements.

3. Is the amount of indemnity that can be exempted limited?

Yes. The amount of indemnities granted may not exceed 30% of the sum of:

• the total amount of remuneration subject to social security contributions to which the worker is entitled; and
• the total amount of indemnities granted by the employer to the worker concerned for the assignment or licensing of copyright and related rights.

This therefore corresponds to a maximum of 30% indemnities and a minimum of 70% remuneration subject to NSSO (ONSS). Any portion of the indemnity exceeding 30% is subject to ordinary social security contributions.

4. Can an indemnity be granted in conversion/replacement of existing remuneration?

Indemnities may not be granted as a replacement for or conversion of remuneration, bonuses, benefits in kind or any other advantage or supplement to anything that precedes, whether or not such elements are subject to social security contributions.
 

Accordingly, the indemnity for the assignment of copyright will be subject to social security contributions if it is granted in replacement of or in conversion of remuneration, benefits in kind, bonuses or other supplements, whether or not those elements are subject to social security contributions (cf. administrative instructions ONSS – 2025/1 / Administrative Instructions 2025-1 – The concept of “specific remuneration” – Indemnities for the assignment of copyright and related rights (socialsecurity.be)).

5. What about the IT sector?

For income paid as from 1 January 2026, developers and digital professions are once again eligible for the copyright tax regime.

However, the issue is that social security legislation has not been amended at the same time as tax legislation, which extended the favourable copyright regime to the IT sector. Thus, although Book XI, Title 5 of the Code of Economic Law is now referenced in tax legislation, it is not yet referenced in social security legislation, whereas the draft law provides for an extension to Book XI, Titles 5 and 6.

The Royal Decree of 7 April 2023 and/or Article 19 of the Royal Decree of 28 November 1969 will therefore also have to be amended, which is not yet the case to date.

As long as no amending royal decree is published and administrative instructions do not change, copyright indemnities received in the IT sector will not be able to benefit from the exemption from social security contributions. We therefore hope for a rapid legislative amendment or, failing that, an instruction/circular from the NSSO confirming a full and automatic alignment with the tax reintegration of the IT sector, as planned for 2026.

6. Conclusion and support

The copyright regime represents a significant tax opportunity, with a stable cost for the employer. However, robust documentation is essential in order to demonstrate the creative nature of the work and to avoid any risk of challenge.
A tax ruling must also be requested from the Service for Advance Decisions of the tax administration.

Our department can assist you both during the ruling phase (profiling, negotiation with the SDA, obtaining the decision) and during practical implementation (contractual addendum, internal documentation, support vis-à-vis the social secretariat).