Holiday pay in 2022 for temporary unemployment following the floods 2021:compensation for employer of non-manual workers

Author: Els Poelman (Legal expert)
Date:

A compensation for holiday pay due to temporary unemployment following the floods in 2021 will soon be calculated by the NSSO.    

Which employers?

The compensation is only available to employers who employed non-manual workers subject to annual leave legislation in the third quarter of 2021 .

Which days of temporary unemployment?

These are the days of temporary unemployment "force majeure" following the floods of July 2021, declared for non-manual workers in the third and fourth quarters of 2021.

These days are listed in the dmfa under time worked code 77, along with corona unemployment. This means that the NSSO cannot identify days of unemployment following the floods by means of the dmfa. 

For this reason, the employer or its payroll office must separately report the days of temporary unemployment, following the floods of July 2021 to the NSSO no later than 31 May 2022. In principle, this can be done via the declaration tool on the NSSO portal site.

Partena will globally declare the days of unemployment following the floods to the NSSO for the customers concerned, via an agreed procedure. So please do not use the application on the portal if you were a Partena customer in the third and fourth quarters of 2021.   

Compensation amount

A global budget of 703,420 € has been reserved for this compensation.

Compensation for an individual employer is part of that budget but limited to 18.00 € per day of temporary unemployment force majeure following the floods declared for non-manual workers in the third or fourth quarter of 2021.

Employers with unemployment due to corona and unemployment due to the floods: no overlapping compensation!

If the NSSO can calculate both compensations for the same employer for 2021, only the higher of the two amounts is awarded, as follows:

  • compensation corona ≥ compensation floods: only the compensation corona is awarded, the compensation floods is dropped
  • compensation corona < compensation floods: the compensation corona is awarded in full; the compensation floods is limited to the part that exceeds the compensation corona

In practice 

The NSSO calculates this compensation automatically, provided that the employer has declared the days of unemployment no later than 31 May 2022, via the tool on the portal site or via his payroll office (see above).

The result is deducted from the contributions payable by the employer for the 2nd quarter 2022. Unused credit are carried forward to subsequent quarters provided that there are sufficient contributions.

At the end of June 2022, each employer concerned will receive a message in his e-box, detailing the compensation.

Source:

- Programme Act of 27 December 2021, Belgian Official Gazette of 31 December 2021

- NSSO portal site

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