Coronavirus: more details on the premium compensating employer social security contributions

Author: Anne Ghysels (Legal Expert)
Date:

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.

Employers concerned

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

Be active in the 3rd quarter of 2020 means that:

  • Either you have submitted a social security declaration for this 3rd quarter of 2020 with at least one declared worker;
  • Either you have at least one open employment relationship in Dimona for a classic worker (“OTH”), a student ("STU”), an occasional worker (“EXT”) and/or a flexi-worker (“FLX”).

You cannot benefit from this measure if you have been declared bankrupt or if your social security has been cancelled before 1 October 2020.

Sectors concerned

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

017, 317

AND with NACE code

56302

Events sector

-

-

82300

Entertainment sector

262/362/562/662/762/862

AND with NACE code

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

OR with NACE code

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)

AND with NACE code

85207 85510 85520 85532 85591 85592 85593 85599 94200 94991 94992

Form of the financial aid

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:

Calculation of the provisional premium

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.

Calculation of the final premium

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.

Formalities

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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