Higher employer contribution for unemployment with company supplement (UCS) in companies in difficulty or in restructuring

On 1 January 2017 the employer contribution for unemployment with company supplement (UCS) was raised. However, the new percentages for companies in difficulty or in restructuring were not yet known. The royal decree with these percentages is finally published - it comes into force retroactively to 1 January 2017.

Companies in difficulties

The increased employer contribution shall apply for unemployment with company supplement:

• starting on 1 January 2017 at the earliest;
• during the period of recognition as a company in difficulty;
• and for which the notice/termination is notified after 31 October 2016;
• and for which the recognition (as a company in difficulty) is dated after 31 October 2016.

Employer contribution during the recognition period

Percentage and minimum monthly amount

Age	% on gross monthly amount of the additional allowance	minimum monthly amount
< 55	16.88%	€8.00
≥ 55 and < 58	12.50%	€8.00
≥ 58 and < 60	8.13%	€8.00
≥ 60	4.38%	€6.00

The contribution percentage during the recognition period depends on the age at the start of the unemployment with company supplement.

Employer contribution after the recognition period

From when?

These contribution percentages are due from the month following the month in which the recognition period expires.

Percentage and minimum monthly amount

Age	% on gross monthly amount of the additional allowance	minimum monthly amount
< 55	142.50%	€50.00
≥ 55 and < 58	75.00%	€50.00
≥ 58 and < 60	75.00%	€50.00
≥ 60 and < 62	37.50%	€37.60
≥ 62	31.25%	€37.60

The contribution percentage after the recognition period depends on the age at the end of the recognition period.

Example

Date of birth unemployed person receiving a company supplement: 1 August 1957

Start date unemployment with company supplement (UCS): 1 June 2017

Recognition as a company in difficulty from 1 June to 31 December 2017

Period	from… to…	depending on	age	%	minimum
Recognition	1.6.2017 – 31.12.2017	age at start of UCS	59	8.13%	€8.00
After recognition	1.1.2018 - end UCS	age on 31.12.2017	60	37.50%	€37.60

Companies in restructuring

The increased employer contribution shall apply for unemployment with company supplement:

• starting on 1 January 2017 at the earliest;
• during the period of recognition as a company in restructuring;
• and for which the notice/termination is notified after 31 October 2016;
• and for which the recognition (as a company in restructuring) is dated after 31 October 2016;
• and for which the announcement of the collective redundancies (having caused the recognition as a company in restructuring) is dated after 31 October 2016.

Employer contribution during the recognition period

Percentage and minimum monthly amount

Age	% on gross monthly amount additional allowance	minimum monthly amount
< 55	142.50%	€50.00
≥ 55 and < 58	75.00%	€50.00
≥ 58 and < 60	75.00%	€50.00
≥ 60	30.00%	€37.60

The contribution percentage during the recognition period depends on the age at the start of the unemployment with company supplement.

Employer contribution after the recognition period

From when?

These contribution percentages are due from the month following the month in which the recognition period expires.

Percentage and minimum monthly amount

Age	% on gross monthly amount additional allowance	minimum monthly amount
< 55	142.50%	€50.00
≥ 55 and < 58	75.00%	€50.00
≥ 58 and < 60	75.00%	€50.00
≥ 60 and < 62	37.50%	€37.60
≥ 62	31.25%	€37.60

The contribution percentage after the recognition period depends on the age at the end of the recognition period.

Example

Date of birth unemployed person receiving a company supplement: 1 August 1957

Start date unemployment with company supplement (UCS): 1 June 2017

Recognition as a company in restructuring from 1 June to 31 December 2017

Period	from… to…	depending on	age	%	minimum
Recognition	1.6.2017 – 31.12.2017	age at start of UCS	59	75.00%	€50.00
After recognition	1.1.2018 - end UCS	age on 31.12.2017	60	37.50%	€37.60

See also our Infoflash of 7 December 2016.

Source: Royal Decree of 24 February 2017 amending the Royal Decree of 29 March 2010, on the social security contributions and the deductions that are due under the system of unemployment with company supplement, on additional allowances to some social security benefits and invalidity benefits, Belgian Official Gazette, 10 March 2017.

Author: Els Poelman

24/03/2017