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The possibility to request a special repayment plan from the NSSO to defer payment of your contributions is extended for the 1st quarter of 2022.
This measure was taken in 2020 and has already been extended several times until the 4th quarter of 2021. Given the ongoing health crisis, this measure will be extended again for the 1st quarter of 2022.
The specific feature of this (so-called 'special') repayment plan introduced during the coronacrisis is that no sanctions are applied, provided that the terms and conditions are met.
This repayment plan must be requested on the website of the NSSO. You must complete the application form. In the 'Votre motivation' box (Your motivation), you must explain in what way your company has been financially affected by the coronavirus.
The repayment plan may be requested for your NSSO contributions declared for the 1st quarter of 2022, for your annual vacation contributions for the 2021 service year and for your expired rectifications of contributions up to 30 June 2022 (except for the contributions determined ex officio by the NSSO in case of a missing, incomplete or incorrect DmfA).
In addition, the flat-rate fee normally due by employers who pay their quarterly advances late will not apply to advances for the 1st quarter 2022.
The legal text has not yet been published in the Belgian Official Gazette. It can still be changed.
Source: bill on temporary support measures due to the COVID-19 pandemic, articles 38 and following.
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