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Employers of sectors that recently had to close can apply for compensation with the NSSO to reduce wage costs and limit redundancies.
Upon application, the NSSO will reimburse the employer contribution of one-quarter to these employers and re-inject it under the form of "compensation” into the employer account of the first and/or second quarter of 2022 .
This is the employer contribution of either the second, third or fourth quarter 2021: the higher of these three quarterly amounts is converted into compensation.
The compensation is not automatically allocated.
Each employer concerned must make an individual application using the secure tool on the NSSO portal:
Employers of the event sector (and only those) who activated their e-box will receive from the NSSO a message in their e-box with a link to the on-line application. They will only have to click on this link and complete the application.
The scope of the compensation is limited to the private sector and consists of three groups of employers:
In principle, employers belong to the events sector if they:
For the organizers of sports events, the NSSO will check the main activity before allocating the compensation.
Private sector employers who carry out similar activities but do not fall under Joint Committee 304 (employer category 562/662) or one of the selected NACE codes may apply for the compensation if they can prove that their main activity (in terms of employment) is in the events sector.
In this context, an ‘event’ is an organised event that is temporary and aimed at an audience. The event can be public or private, large or small, recurring or one-off. In any case, an event is limited in time.
For these employers, the NSSO will check the main activity before allocating the compensation, with one exception: event organizers who already passed the check on their main activity when applying for the target group reduction "event sector" in the 2nd/3rd quarter of 2021, were put on a "white list" by the NSSO and will not have to prove their main activity again.
Dance halls and night clubs that are covered by NACE code 56.302 (night clubs, dance halls and the like) can apply for the compensation without proof of their main activity.
Employers with the same/similar activity not covered by this NACE code must prove that:
There is no specific NSSO employer category or NACE code for indoor playgrounds. They must prove that:
In this group, the NSSO will check the main activity of all employers who apply before allocating the compensation, except for those with NACE code 56.302.
A separate Royal Decree extends the scope to employers with one of the following main activities, provided that it takes place mainly in indoor spaces:
Only snooker and billiard halls are identifiable by their NACE code and can apply for the compensation without further proof regarding their main activity.
For the other employers in this group, there is no specific NACE code. They must prove that:
In this group, the NSSO will check the main activity of all employers who apply before allocating the compensation, except for those with NACE code 93.291.
To get AND keep the compensation, there are two additional requirements, which the employer must commit to in its application:
With this goal, the compensation is capped at 80% of gross salaries + employer contributions for the first + second quarter of 2022.
The NSSO will check this after the registration of the dmfa of the second quarter 2022, automatically and for each employer concerned. The amount of the final compensation calculated and deducted by the NSSO will be compared to a reference amount equal to: (wage bill 1st and 2nd quarter 2022 + employer contributions 1st and 2nd quarter 2022) x 80%. The result is one of both:
During the check, the NSSO will not take into account the gross salary + employer contributions of employees who were laid off in the first half of 2022, except if this was done for urgent reasons. It is unclear for now how the exclusion of laid-off employees will be followed up in practice.
The check will be done a posteriori and ad hoc. Thus, there is no automatic and general follow-up.
The compensation is allocated only on the basis of an application by the individual employer, even if by definition he belongs to the scope based on employer category or NACE code. The reason is, that every employer has to take note of the additional requirements (read above) in advance and commit to comply with them.
The application is made through the secure tool on the NSSO portal. Based on employer category/NACE code, the applicant is automatically directed to the type of application that applies to him: the standard (simple) or the specific (extended) version.
The simple application applies to all employers who belong to the "automatic" scope, i.e., their main activity is fixed based on their employer category or NACE code, or has already been validated by the NSSO.
Following employers are concerned:
The standard (simple) application is limited to the confirmation of the employer's compliance with the additional requirements. No proof has to be given of the main activity of the company.
The employer will receive (via the e-box if "opt-in" to the e-box) an acknowledgement of receipt, a summary of his application and confirmation that the company is eligible for the measure subject to a posteriori checks.
Event sector employers are subject to a prosecutorial follow-up by the NSSO. They will receive an electronic message in their e-box stating that they are eligible for the compensation, provided they make their application using the attached link to the NSSO portal. If this electronic message does not activate the employer, the NSSO will continue to raise awareness through e-mail/letter and eventually even by telephone contact.
The extended application applies to all employers who do NOT belong to the "automatic" scope, i.e., their main activity is NOT fixed based on their employer category or NACE code, nor has already been validated by the NSSO.
These employers must all use the application tool on the portal on their own initiative , which will direct them to the extended application.
The specific (extended) application contains two parts:
The employer will receive an acknowledgement of receipt and a summary of his application.
The NSSO will analyse the proof of the main activity and determine if it falls within the scope:
The application must be registered (accepted) by the NSSO by 15 May 2022.
If the application is registered (accepted) by 4 March 2022, the NSSO will calculate the provisional compensation and already deduct if from the first quarter's contributions.
The compensation is the total net employer contribution that was due for the second OR third OR fourth quarter 2021. The NSSO will compare the total net employer contribution to the dmfa of these three quarters and convert the highest result into the compensation.
By "net employer contribution" in this context is meant:
Categories other than regular employees and students are excluded in the calculation, such as flexi jobs.
For these employers, the NSSO calculates the compensation in two steps:
For these employers, the NSSO calculates the compensation in one go: at the end of February 2022, the net employer contribution of the second, third and fourth quarter 2021 will be compared. The higher amount will be the final compensation which is deducted from the employer account of the second quarter 2022.
For both groups of employers, the deduction from the employer account of the first respectively second quarter of 2022 is made provided that they are still active in the NSSO register of the quarter concerned.
The NSSO will communicate the calculated amounts of the provisional respectively final compensation in accordance with the timing as explained above:
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