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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.
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 quota remains limited to 25 days/calendar year if you are:
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.
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
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