Coronavirus: compensation of employer contributions for certain employers (horeca, event and trade fair sector)

Author: Anne Ghysels (Legal Expert)

On the proposal of the Minister of Social Affairs, Frank Vandenbroucke, the Council of Ministers approved a draft bill that introduces a scheme for certain employers in the form of a premium to compensate for the quarterly amounts of the 3rd quarter of 2020.

This is an exemption in the form of a premium equal to the basic employer contributions. The amount is reduced by the social security reductions and increased by the solidarity contributions due on student work. 

The measure applies:

- to establishments in the horeca sector, establishments covered by JC 302 for hotels and other food and beverage outlets*.

- to employers in the events and entertainment sector (Act of 5 December 1968 on collective agreements and joint committees)

- to employers who operate fairground rides.

The premium will first be calculated on the basis of the figures for the 1st quarter and then on the basis of the figures for the 3rd quarter of 2020.

This measure is intended to limit liquidity problems for employers and avoid redundancies. 

When published, we will get back to you in a future infoflash to inform you about the details of this new measure.

* referred to in Article 6, § 1, first paragraph, of the Ministerial Decree of 18 October 2020 on emergency measures to limit the spread of the coronavirus COVID-19, with the exception of food and beverage outlets, and community kitchens for residential, school, living and working communities.

Source: press release of the Council of Ministers; draft bill on the granting of a premium to certain categories of employers with a view to the payment to the National Social Security Office of the amounts due for the third quarter of 2020


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