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In our infoflash of 28th October, we informed you of the Government's decision to allow the Horeca, events sector and fairground attractions to benefit from an exemption of their employer social security contributions for the 3rd quarter of 2020 in the form of a premium.
On 6 November, the Council of Ministers decided to extend this measure to other sectors.
The legal text has not yet been published in the Belgian Official Gazette. This information may therefore be subject to change.
This measure is available to you if you belong to one of the following sectors and if you are active in the 3rd quarter of 2020.
Be active in the 3rd quarter of 2020 means that:
You cannot benefit from this measure if you have been declared bankrupt or if your social security has been cancelled before 1 October 2020.
Depending on your activity, you must have a certain social security category and/or NACE code to access this measure
Sectors
Social Security Category
And/or
NACE code
Horeca sector (CP 302) except company restaurants (NACE code 56290)
017, 317
-
Employers identified under several categories, including 017/317 for which the activities related to the Horeca sector are complementary to the main activity, provided that this activity, which comes under the Horeca sector, is accessible to the customers
017/317 + one or more others
Discotheques and dance halls and the like
AND with NACE code
56302
Events sector
82300
Entertainment sector
262/362/562/662/762/862
90011 90012 90021 90022 90023 90029 90031 90032 90041 90042 55201 56101 56102 56301
Fairground operators
93211
Amusement parks, zoos, historical sites and monuments, museums
095
OR with NACE code
91020 91030 91041 93212 93292
Film projection
59140
Sports
070/076/176
OR with NACE code (except category 223)
77210 93110 93121 93122 93123 93124 93125 93126 93127 93128 93129 93130 93191 93192 93199
Travel agencies
79110
Casinos except those already listed above in categories 017/317 of the Horeca sector
92000
Wellness centres
223
Driving schools
85531
Hairdressing and beauty care
123
96092
Animal care centres
96093 96094 96095
Garages and car shops
45113 45193 45194 45320
Retail trade
47191 47192 47260 47410 47430 47512 47519 47540 47591 47592 47593 47594 47599 47630 47640 47650 47711 47712 47713 47714 47715 47716 47721 47722 47750 47770 47782 47783 47785 47786 47787 47788 47789 47791 47792 47793 47820 47890 47990
Tourist accommodation except those already listed above in categories 017/317 of the Horeca sector
55202 55203 55204 55209 55300 55900
Extra-curricular training and associations
262/362/762/862 (socio-cultural)
85207 85510 85520 85532 85591 85592 85593 85599 94200 94991 94992
The amount of the premium corresponds to the amount of the net basic employer's social security contributions (i.e. minus any social security reductions) due and the solidarity contribution due for students in the 3rd quarter of 2020.
The premium is calculated in 2 steps:
A 1stt calculation will be made for employers who were active in the 1st quarter of 2020 and who are still active in the 3rd quarter of 2020.
This calculation will be made on the basis of the net basic employer's social security contributions and the solidarity contribution for students that you have paid for the 1st quarter of 2020.
A 2nd calculation will be made in January 2021 on the basis of the net basic employer's social security contributions and the solidarity contribution for students due for the 3rd quarter of 2020.
If the amount of the premium obtained on the basis of the 2nd calculation is higher than the amount of the 1st calculation, you will receive a supplement to the premium.
If the amount of the premium obtained on the basis of the 2nd calculation is lower than the amount of the 1st calculation, you will not have to reimburse anything to the social security office.
Note: if you are only active from the 2nd quarter of 2020, you benefit from a premium based on the data of the 3rd quarter of 2020.
As an employer, you must not do anything.
The social security office will charge the amount of the premium you benefit from directly to your account with the social security.
On the website of the social security office you can check whether you can/will benefit from this premium.
If you are not included in the list of beneficiaries drawn up by the social security office (subject to publication of the legal text) and which can be consulted on this site, but you consider that you meet the required conditions, you can submit a request via the online form.
You will then receive an e-mail from the NSSO in your e-box informing you of the amount of this benefit.
Source: Social Security Office
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