The JC 306 indexation in January 2027 falls on 1 January 2027: the insurance sector's pay scales rise by the ratio between the index of December 2026 and that of December 2025. The percentage is only known once Statbel publishes the December index on 23 December 2026. Below you read exactly what the collective agreement says, how a wage above the pay scale rises and how much the scales have risen since 2021.
The percentage of the JC 306 indexation in January 2027
Until then there is no official percentage. The JC 306 page in the minimum wage database received its last edit after the January 2026 index on 20 January 2026. We found no joint body of the insurance sector that announces the percentage itself. We do not show a forecast here: the collective agreement does not name the index, so we cannot link a Planning Bureau estimate to the formula.
How does the indexation work in JC 306?
The rule is in the sector agreement 2007-2008 of 4 October 2007. That agreement expired, but the articles on indexation apply for an indefinite period. They replaced the old indexation every two months with one indexation a year, on 1 January. The formula:
- Take the pay scales that applied in the past year, so the December scales.
- Multiply them by the December index of the past year.
- Divide by the December index of a year earlier.
The indexation applies to the total level of the pay scale. The collective agreement only calls the index "the December index" and does not say which Statbel series is meant. It sets no rounding either. FPS Employment publishes the percentage to five decimals.
A wage above the pay scale. For JC 306 the FPS database states: "In the event of indexation under the sector collective agreements, the indexation is calculated on the minimum wage. The difference between the minimum wage and the actual wage is maintained." An employee above the scale therefore gets the amount by which his scale rises, not a percentage of his own, higher wage. That rule comes from the sector's basic agreement of 19 February 1979, which is not in the collective agreement database. We therefore could not check the text itself. If in doubt, ask your sector federation or trade union for the text.
No extra rise in 2025 and 2026. The sector agreement 2025-2026 of 2 March 2026 states that there will be no sector purchasing power increase. The indexation mechanism remains unchanged.
JC 306 indexation history since 2021
This is how the JC 306 pay scales rose on 1 January in recent years, according to the history in the FPS minimum wage database, to five decimals:
| Indexation on | Percentage |
|---|---|
| 1 January 2026 | 2.23% |
| 1 January 2025 | 3.58% |
| 1 January 2024 | 1.13% |
| 1 January 2023 | 11.19% |
| 1 January 2022 | 3.95% |
| 1 January 2021 | 0.90% |
In January 2023 the scales rose by 11.19%: the index follows the prices of the past year, and those rose sharply in 2022. In January 2026 it was 2.23%. A past percentage predicts nothing: it only depends on the December 2026 index.
What is already fixed for January 2027, and what is not?
What is already fixed:
- The date: 1 January 2027.
- The formula: the 2026 pay scales times the December 2026 index, divided by that of December 2025.
- Who gets the rise: the pay scales; according to the FPS, a wage above them keeps its difference with the scale.
- The cents index: January 2027 is the first indexation in JC 306 since 1 June 2026.
What is not fixed yet:
- The percentage. It follows from the December 2026 index, published on 23 December 2026.
- The new amounts of the pay scales.
The cents index in the JC 306 indexation of January 2027
January 2027 is the first indexation in JC 306 since the cents index started on 1 June 2026. For a full-time reference wage above € 4,000 gross a month, the first 2% of indexation only counts on € 4,000. Anyone earning € 4,000 or less gets the full index.
- If the percentage is 2% or more, someone with a reference wage of € 4,500 gets € 80 (4,000 x 2%) on that first 2% instead of € 90. The part of the index above 2% applies to the full wage again.
- If the percentage is below 2%, the whole January index only applies to € 4,000, and the moderation continues until the indexations together reach 2%.
Meanwhile you pay a special wage moderation contribution to the NSSO. How to calculate it, with a full example, is in our piece on the cents index.
Worked example: how the January 2026 index worked
A pay scale stood at € 3,000 a month at the end of 2025. On 1 January 2026 it rose by 2.23%: 3,000 x 1.0223125 = € 3,066.94, a rise of € 66.94. Under the rule stated by the FPS, an employee on that scale earning € 3,400 gross gets the same amount added: € 3,466.94. In January 2027 you calculate the same way with the new percentage.
Where do you find the percentage for January 2027?
You find the percentage and the new amounts in these places:
- Statbel publishes the December 2026 index figure on 23 December 2026. With it, the formula of the collective agreement can be filled in completely.
- FPS Employment puts the percentage and the new amounts in the minimum wage database. The JC 306 page was last edited after the 2026 index on 20 January 2026.
You then also see the new pay scales on our page with the JC 306 pay scale. What a pay rise yields net for your employee is in our guide gross to net. How the 2026 index turned out per sector is in our news on wage indexation in 2026.
What Business Centrum does for you
Business Centrum applies the January 2027 indexation in JC 306 in your payroll administration, together with Acerta, with the percentage that follows from the collective agreement. We apply the percentage to the pay scale, keep the difference for wages above the scale under the sector's rule and calculate the cents index per employee. All committees that index in January, with their formula, are in our overview of the January 2027 indexation.