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The support measure for the travel sector has been voted in the Chamber and will soon be implemented by the National Social Security Office (NSSO). It consists of a partly retroactive reduction in the employer’s contributions over four quarters.
The reduction in the employer’s contributions runs over four quarters and consists of two measures:
1.
A refund of the net employer’s contributions of the 2nd quarter 2020, the 4th quarter 2020 and the 1st quarter 2021
The ‘net employer’s contributions’ are the basic employer contribution (25.00% in the profit sector), less the structural reduction and any target group reductions applied. The NSSO will allocate the net employer contributions for the exempted quarters to the employer accounts of the 1st and 2nd quarter 2021.
2.
A specific target group reduction in the 2nd quarter 2021
This reduction results in the employer's contributions amounting to 25.00% (= the basic contribution) being exempted.
The scope, additional conditions and declaration obligation are identical for both measures.
This concerns employers in the travel sector who simultaneously meet the following conditions:
The company had to be active under one or both of the selected NACE codes on 1 April 2021 and also before that date. Travel agencies or organizations that only started on 1 April 2021 are therefore not concerned: they are not entitled to a target group reduction in the 2nd quarter 2021.
To qualify for both measures, the employer must simultaneously meet four additional conditions:
Furthermore, the employment volume in the 2nd quarter 2021 may not be lower than in the 1st quarter 2021, and the NSSO will monitor this based on the work codes present in the dmfa of both quarters (see also below).
Compliance with the conditions is a commitment in the online application - for the first condition (staff retention), it is even a formal commitment.
The NSSO will automatically monitor if the employment volume remains steady (part of condition 1) and this monitoring will be absolute: the global employment volume of the 2nd quarter 2021 (µglob in the dmfa of 2/2021) cannot be lower than the global employment volume of the 1st quarter 2021 (µglob in the dmfa of 1/2021). The comparison will take place when the dmfa of the 2nd quarter 2021 are stable, probably not until November 2021.
The rest of the additional conditions cannot be monitored automatically. The NSSO can/will conduct ad hoc monitoring a posteriori, possibly based on data mining.
If at least one of the four additional conditions is not complied with, the right to both measures lapses for the entire period of application, possibly retroactively.
In this context, we are already warning about the monitoring of the employment volume that the NSSO will automatically conduct in the autumn of 2021. If it appears that the employment volume in the 2nd quarter is lower than in the 1st quarter, the right to the entire reduction lapses and the NSSO will:
Employers wishing to obtain the reduction must submit an application via the secure application on the NSSO portal site. An application approved by the NSSO is an absolute condition to obtain the reductions:
online application travel sector
The NSSO checks whether the applicant falls under the scope of application and responds by sending a message in his e-box or a letter if the e-box is not active.
Insurability in accordance with the law of 21.11.2017 will be verified with a list of the FPS Economy, in case of insurance taken out in Belgium. Employers insured in another European country must upload the proof of insurability in the online workflow.
The answer of the NSSO will consist of:
The application must be submitted by 30 June 2021, but applications up to and including 15 April 2021 will be given priority and will result in a first refund in the second half of April. See the overview below.
The refund of the net employer’s contributions will be settled as follows:
- offset against the existing debt of the 1st quarter 2021 if the application is approved by 15 April 2021
- offset against the existing debt of the 2nd quarter 2021 if the application is submitted from 16 April 2021 onwards
If the existing debt for the quarter of settlement is insufficient, the balance will be set off against any other debts to the NSSO. Under certain conditions, the employer may request that the balance be paid into his account.
The NSSO will organise the refund in two phases:
The NSSO will transfer the result of each calculation to the employer's e-box or will send it by letter if the e-box is not active.
Date approved application
Refund
employer’s contributions for
Calculation of amount of refund by NSSO
Set-off of amount of refund against existing debt of
by 15 April 2021
2/2020, 4/2020
2nd half of April 2021
1/2021
beginning July 2021
2/2021
16 April 2021 to 30 June 2021
Source:
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