want to know more about our services or want to chat with our experts? Visit one of our offices near you.
Increase your chances of success with our experts' help.
Our experts will give you the answers you seek.
Alter your business details via our one-stop shop for entrepreneurs.
Discover our practical tool for your social insurance dossier.
Want to know more about our services or want to chat with our experts? Visit one of our offices near you.
and reap the benefits of our social secretariat's support.
Take advantage of Partena Professional's expertise and knowledge
Discover the benefits we can give you as an accountant.
Employers who do not first offer their vacancies to their part-time employees earning an income guarantee allowance shall now be obliged to pay a ‘responsibilisation contribution’.
The contribution can be imposed for employment contracts:
In general the employer must first offer vacant work hours to part-time employees. This obligation is not new and the procedure is as follows:
The employer who does not observe this priority rule vis-à-vis a part-time employee with an income guarantee allowance will be obliged to pay a responsibilisation contribution.
In two scenarios the responsibilisation contribution is not due:
The contribution is collected by the NSSO and is declared via the DmfA.
The contribution is a flat-rate amount of €25.00:
The contribution shall by no means be prorated.
Source: Programme Act of 25 December 2017 (Belgian Official Gazette of 29 December 2017).
Author: Els Poelman
23/01/2018
The Partena Professional website is a channel for making information available in an understandable form to affiliated members and non-members. Partena Professional strives to provide up-to-date information and this information is compiled with the greatest care (including in the form of Infoflashes). However, as social and fiscal legislation is constantly changing, Partena Professional cannot accept any liability for the correctness, the up-to-date or the completeness of the information consulted or exchanged via this website. Further provisions can be read in our general disclaimer that applies to every consultation of this website. By consulting this website, you expressly accept the provisions of this disclaimer. Partena Professional can unilaterally change the content of this disclaimer.