Special rules apply to occasional workers in the agricultural and horticultural sector for calculating their NSSO contributions. These are not calculated on the basis of their real gross salary, but on the basis of a daily flat rate amount.
The occasional employees in these different sectors are entitled to a maximum number of days per calendar year that open the right to this advantageous system of social security contributions.
Due to the epidemic, the number of days for which employers in agriculture and horticulture can make use of the advantageous system of occasional work will be doubled for the year 2020.
More specifically, this means that:
- the maximum number of days in agriculture will be increased from 30 to 60
- the maximum number of days in horticulture will be increased from 65 to 130
- For workers in the chicory and mushroom culture, the extra 35 days will be increased to 70. So in 2020, they can make use of the system for a maximum of 200 days.
Only the maximum number of days allowed is changed. The other rules remain unchanged.