If you belong to the socio-cultural sector, you can employ certain categories of workers without making them subject to the NSSO for a maximum of 25 days/calendar year.
For some of you, this quota increases from 25 to 50 days for the year 2021.
The legal text has not yet been published in the Belgian Official Gazette.
Are you entitled to the doubling of this quota?
You can benefit from the exemption of liability to the NSSO for up to 50 days in 2021 for certain categories of workers if you are:
- the State, the Communities, the Regions and the provincial and local administrations for persons employed in a job involving work performed:
- as a responsible leader, administrator, caretaker, monitor or deputy monitor in the cycles for holiday sports organised during school holidays and during the days off or partial days off in education;
- as an animator of socio-cultural and sports activities employed during the days off or partial days off in education;
- by way of introduction, presentation or lecture, which take place after 4.30 p.m. or during the days off or partial days off in education;
- the State, the Communities, the Regions, the provincial and local administrations and employers organised as a non-profit association or social enterprise whose articles of association stipulate that the members do not seek to make a profit, and who organise holiday camps, playgrounds and sports camps for persons employed as caretakers, stewards, monitors or security guards, only during school holidays;
- an organisation recognised by the competent authorities whose task is to provide socio-cultural training and/or sports initiation for persons employed by these organisations as animators, leaders or monitors outside their working or school hours or during school holidays;
- the organising authority of schools subsidised by a Community for persons employed as animators of socio-cultural and sporting activities during the days off or partial days off in education.
The quota remains limited to 25 days/calendar year if you are:
- the RTBF, VRT and BRF for persons who are included in the organic framework of their staff and are also employed as artists;
- the organiser of sporting events for the persons he employ solely on the day of the event.
What is the quota?
If you are one of the employers to whom this measure applies, you may employ affected workers for up to 50 days instead of 25 days in 2021.
The worker will not be subject to the NSSO during these 50 days. If this limit is exceeded, he will be subject to the NSSO for the entire period.
What are the formalities to be completed?
No changes are made to the measure. Prior to the employment, you must make a Dimona 17 declaration for each day that these people go to work.
If you only employ workers under this "Article 17" measure, you must first identify yourself as an employer with the NSSO via the WIDE application.
Source: www.socialsecurity.be; Royal Decree of 20 May 2021 amending Article 17 of the Royal Decree of 28 November 1969 implementing the Act of 27 June 1969 amending the Decree-Law of 28 December 1944 on social security for employed persons, Belgian Official Gazette of 01.06.2021