The NSSO informs us on its website about the extension of two support measures for the 1st and 2nd quarters of 2021.
The non-payment of provisions for the 1st and 2nd quarters of 2021 will not give rise to sanctions.
Via the NSSO website, it will also be possible to ask for an amicable payment plan (special payment plan) for the contributions declared for the 1st and 2nd quarters of 2021 as well as for the annual holiday contribution (for the holiday year 2020). Provided that certain conditions are met and that the amicable payment plan agreed with the NSSO is respected, increases in contributions, lump-sum compensations and interest on arrears will not be calculated. This measure, which was in force for the 4 quarters of 2020, will therefore be extended for the 1st and 2nd quarters of 2021 (see our infoflashes of 12 March 2020 and 23 October 2020).
To date, these two measures have not yet been published in the Belgian Official Gazette.