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The hotel sector will receive an additional reduction in employer contributions, but only for the 2nd quarter of 2021.
The reduction is intended to support employment in the hotel sector in the 2nd quarter of 2021.
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:
To be entitled to the reduction, the employer must experience a decrease of at least 60% of the normal activity, as follows:
Since the turnover or wage bill of the 2nd quarter 2021 is part of the comparison, the verification can only be done after the closing of the 2nd quarter 2021 and therefore after the registration of the dmfa for this quarter.
For employers subject to VAT, 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 decrease of the turnover is considered at the level of the entire legal entity, this means that any activities other than the hotel (e.g. restaurant) are included in the comparison.
We are still expecting an instruction from the NSSO as to how these conditions will be verified.
The reduction is applicable for five employees per establishment unit exploiting a hotel or providing accommodation as defined in the scope.
To guarantee entitlement to this reduction, the employer must simultaneously meet four additional conditions:
(those in temporary unemployment or actually working, with or without target group reduction).
The offer must cover at least 5 full training days per full-time equivalent employee, i.e. a full-time employee working the full period. For part-time employees, the number of training days can be reduced proportionally to the contractual working time.
It is unclear how these conditions will be verified, again we are waiting for an instruction from the NSSO.
Source: Act of 2 April 2021 on temporary support measures due to the COVID-19 pandemic, Belgian Official Gazette of 13 April 2021.
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