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The reduction in contributions for the hotel sector is extended by one quarter, and now runs over two quarters.
The support measure for the hotel sector initially ran for the 2nd quarter of 2021: see our Infoflash of 15 April 2021
As the domestic tourism sector was not able to pick up sufficiently in the 2nd quarter, the government aid is also granted in the 3rd quarter 2021.
This is a target group reduction, i.e. a reduction in employer's social security contributions. In terms of amount, it is the largest possible reduction: the entire basic employer contribution is exempted (25.00%).
The hotel sector in this context consists of the employers who:
These are the following NACE codes:
To open the right to the reduction, the employer must prove a decrease of at least 60% of the normal activity, regulated as follows on the basis of the VAT Code:
Since the turnover or wage bill of the 2nd and 3rd quarter 2021 is part of the comparison, the evaluation can only be done after the closing of the 2nd or 3rd quarter 2021 and therefore after the registration of the dmfa for this quarter.
For employers who are obliged to make a declaration, the decrease of turnover can be verified on the basis of the VAT returns, while for other employers the decrease of the wage bill can be verified on the basis of the dmfa.
The reduction is applicable to five employees per establishment unit. Employees opening the right to reduction must come under JC 302.
To guarantee entitlement to this reduction, the employer must simultaneously meet four additional conditions:
Compliance with the additional conditions cannot be checked automatically upon registration of the dmfa. The NSSO can/will conduct ad hoc monitoring a posteriori, possibly based on data mining.
Partena customers falling under JC 302 and one of the selected NACE codes received a personalized message inviting them to notify their "opt-in" for the application of the reduction in the 2nd quarter 2021, provided that:
An analogue message will be sent to these customers regarding application in the 3rd quarter 2021.
Source:
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