Integration of the social maribel in the dmfa as from 1 october 2018

From now on, the Social Maribel subsidy will be calculated on the basis of the dmfa, so that the sector funds can collect their information more quickly and in a uniform manner.

PRINCIPLE

The Social Maribel subsidy finances additional employment in certain non-profit sectors. There is an application and follow-up procedure, so far using a double circuit:

• through the dmfa for wage and working time data
• through a parallel circuit, often still on paper, for all additional data

In the context of administrative simplification, the Social Maribel funds will only use the dmfa to determine the amount of the subsidy. The information of the parallel circuit must therefore be added in the dmfa.

The new working method is a fact from the fourth quarter of 2018. To ensure the continuity of the subsidy, the funds will continue to operate the parallel circuit until the first quarter of 2019. It will then be abolished, of course subject to a positive evaluation of the new system.

NEW INFORMATION IN THE DMFA

Three new data are requested for each subsidized employee:

• the number of subsidized hours per week
• allowances not liable to social security contributions, but subsidized by the Social Maribel
• subsidies other than the Social Maribel

1. The number of subsidized hours per week

This refers to the number of hours per week, financed via the Social Maribel - for example:

2. Allowances not liable to social security contributions, but subsidized through the Social Maribel

Only the following allowances are involved: double holiday pay, contribution to home-to-work travel, guaranteed wages at a taxable amount (from the 2nd week of incapacity for work for manual workers and certain non-manual workers), camp premium, allowance for maintenance of work clothing, reimbursement of costs of professional travel.

These allowances are not included in the standard dmfa - for subsidized workers they must therefore be added.

3. Subsidies other than the Social Maribel

These involve all subsidies granted for the same worker, which due to the prohibition of cumulation will be offset against the Social Maribel subsidy: deduction from the net wage as a result of the activation of a benefit, reimbursement of educational leave and Flemish training leave, Flemish support premium (VOP, Vlaamse Ondersteuningspremie), financing within the framework of the social inclusion economy (SINE, sociale inschakelingseconomie), contribution to the employment costs of a subsidized contractual worker (SINE, sociale inschakelingseconomie), etc.

These other subsidies are not included in the standard dmfa and must be added as much as possible. In accordance with the agreement with the NSSO and the Social Maribel funds, the payroll offices will only include the subsidies in the dmfa as known in the pay calculation. In practice, this is the activation of a benefit in the Activa and ‘Impulsion Jeunes’ systems. The dmfa will include the quarterly amount of the benefit, paid to the worker and deducted from his net wage.

The funds will temporarily request the amount of subsidies, other than the activation, from the employers themselves. In the future, the funds will pass to direct communication with the authentic sources, i.e. the bodies that grant these subsidies.

Information campaign

Employers concerned have been informed in three ways:

• through the Social Maribel fund of their sector

• through the portal site of the NSSO: Entreprise - Actualités - Sécurité sociale
• via their payroll office: customers of Partena were informed through a mailing of 18 October 2018 about the impact on the payroll administration and the way Partena collects and processes the additional data.