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The legal provisions that regulated associative work were in effect until 31 December 2021. As of 1 January 2022, associative work is covered by new legislation now in effect.
In this Infoflash, we discuss the social, tax and labour law aspects.
The decision taken at social security level aims to include association workers in the social regime governed by Article 17 of the Royal Decree of 28 November 1969 on social security of workers.
Until 31 December 2021, workers falling within the scope of this Article 17 (socio-cultural sector) were not liable for social security contributions if they did not work more than 25 days per year.
Since 1 January 2022, the scope of this Article 17 has been extended to include association workers. The conditions that must be met in order not to be liable for social security contributions have also been modified.
The employers and activities covered by the new Article 17 are:
Work under Article 17 may not be performed:
These two prohibitions do not apply:
who have entered into a service contract between 1 January 2021 and 31 December 2021. The lifting of the ban is valid until 31.12.2022.
In order for the worker not to be liable for social security contributions under this article 17, quarterly and annual quotas must be observed. These quotas differ according to the type of activity carried out under associative work.
Type of activity performed
Annual quota
Quarterly quota
1st, 2nd and 4th quarter
3rd quarter
All activities carried out under Article 17
( = socio-cultural + current article 17 except RTBF-VRT-BRF)
300h
100h
190h
Activities in the sports sector
450h
150h
285h
RTBF-VRT-BRF
25 days/year
/
If a worker works in different sectors of activity covered by Article 17, the rules on the combination of quotas apply.
Quotas activities in the sports sector
+
Quota of all other activities carried out under Article 17
= 450h
Exception: students
= 190h
We therefore note that the two quotas cannot be combined: it is not possible to work more than 450 hours in the sports sector and in the other sectors at the same time.
Students may combine their two quotas:
The quarterly ceilings remain applicable.
Once one worked hour has been declared for the student under Dimona STU, the 190-hour quota (not the 450-hour quota) applies to him.
If the student exceeds the 190 hour/year quota, the hours will be charged to his student quota (475 hours).
Thus, if a student has already worked more than 190 hours under article 17 before he was declared as a student, his hour quota is 665 hours (190 hours under article 17 + 475 hours as a student)
The student will be able to consult his article 17 quota not only on the A17@work application but also directly on the Student@work application.
If the quotas are exceeded, the entire quota of hours will be reclassified as classic hours worked subject to social security contributions. The NSSO will notify the exceeding of the quota by means of a blocking anomaly.
Hours worked as an association worker within the quota are exempt from social security contributions. No DMFA with the NSSO needs to be carried out for the worker.
As an employer, you are required to identify yourself with the NSSO and make a Dimona declaration for that worker. You can also consult the quota status on the A17@work application.
Both the specific "Article 17" Dimonas and the application are operational from 7 April 2022.
Although you do not have to make a DMFA declaration with the NSSO for the worker, you as the employer must identify yourself with the NSSO. After all, there is an employment contract between you and the worker.
To this end, the "WIDE" application has been adapted to enable you to identify yourself. You will be assigned a final registration number even if you do not employ staff subject to the NSSO.
Three new types of workers are created by the NSSO in Dimona:
These Dimona declarations are to be made at the beginning of each quarter and not earlier than 15 days before the beginning of each quarter.
For Dimona declarations that should have been made as of 1 January 2022, the date on which the new legislation came into force, but which could not be made because these Dimonas only exist from 7 April 2022, a retroactive regularisation must take place.
We ask you to make the Dimona declarations without delay so that the quotas are corrected and in order.
Through this application, the worker can:
A remark "STU" will be made if the worker worked as a student and his maximum annual quota has changed (190 annual hours instead of 300/450 annual hours)
This application can be accessed at www.travailassociatif.be.
Income from associative work, which is exempt from social security contributions under Article 17 (see "Social aspects" above), is subject to a 10% tax (20% minus a flat-rate charge of 50%) to be paid at the time of the tax assessment. This only applies if the gross amount of income received from associative work and the collaborative economy does not exceed 6,540 €/year (2022 income). If the ceiling or the limits provided for in Article 17 are exceeded, the total remuneration from associative work during the calendar year will be considered as professional income.
Please note: The tax provisions are in draft form. They have yet to be confirmed.
An employment contract must be concluded, in writing, between the employer and the worker performing work under Article 17 (see "Social aspects" above).
This employment contract is governed by the Act of 3 July 1978 on employment contracts, with some exceptions (see below).
A worker who works under Article 17 (§ 1, para. 1, 1° and 3° to 7°) falls within the scope of the following legislation:
The period of notice to be observed in the event of termination of the employment contract (by the employer or by the worker employed under Article 17) must be stipulated in the employment contract.
If the employment contract is concluded for an indefinite period, the period of notice is:
If the employment contract is concluded for a fixed term, the period of notice is:
However, we point out that these periods of notice may be modified by a CBA made compulsory by Royal Decree.
In the event of incapacity for work due to an illness other than an occupational disease or an accident other than an accident at work (accident on the way to or from work), the (manual or non-manual) worker who is employed in application of Article 17 is not entitled to the guaranteed pay payable by the employer.
However, we point out that the entitlement to this guaranteed pay may be provided for in a CBA made compulsory by Royal Decree.
A worker who performs work under Article 17 is excluded from the scope of CBAs that establish pay supplements for evening, night and Sunday work.
A worker who performs work under article 17 is excluded from the scope of application of:
All aspects of the entitlement to training, including bonuses, allowances or other financial benefits, do not apply to this worker.
The worker who performs work under Article 17 is excluded from the scope of application of Royal Decree no. 5 of 23 October 1978 on the keeping of social documents (e.g. no individual account).
Work may be performed under Article 17:
but subject to certain conditions which vary according to the type of situation.
Sources:
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