Occasional work in the funeral sector will start on 1 April 2019

With the publication of the legal text, the new status of occasional work in the funeral sector can finally come into effect, but the conditions are stricter than originally expected. 

In a nutshell

The new status limits the administrative burden for short, unforeseen employment specific to the funeral sector. The fixed-term written employment contract is replaced by a dimona declaration per timeframe worked, stating the start and end time.

The new status applies to employment from 1 April 2019. It is purely a matter of employment law: the dimona per timeframe worked replaces the written employment contract. It is not a new "cheap" social status for the contributions remain unchanged.

Impact of the sectoral collective labour agreements

This form of occasional work falls under a shared competence.

The dimona declaration per timeframe worked is the domain of the legislator, and the legal amendment was published last January.

In addition, a sectoral collective agreement must stipulate that a written employment contract is no longer compulsory. The CLA of 4 December 2018 regulates this exemption, but also a number of additional requirements, such as a framework agreement, a specific minimum wage, a maximum number of hours worked and an electronic attendance recording system besides the dimona declaration .

Which employees?

Occasional work is intended for employees:

• not having fixed hours (an employee with fixed hours is an ordinary part-time employee not having the status of occasional employee)
• working on a voluntary basis (i.e. not bound by an employment contract which obliges them to work at certain times)
• and who occasionally, in the event of a decease:
  • work as a messenger, do the transportation, place the deceased on the bier, provide for a funeral chapel, take care of the reception in the funeral parlour and/or assist at the coffee table;
  • carry the coffin with the mortal remains or the urn with the ashes of the deceased and place it in the (ceremonial) car, escort the next of kin and/or drive the ceremonial car and keep it neat.

The status is not intended for temporary agency employees.

Annual maximum days/hours worked

The status of occasional employee with the same employer is limited to a maximum of 200 days AND a maximum of 800 hours per calendar year.

Pensioners who do occasional work are not bound by this maximum.

The prior framework agreement

No later than at the start of the first employment as an occasional employee, the employer and employee conclude a written framework agreement in accordance with the template included in the sectoral collective agreement.

The framework agreement contains in general: the agreement that the employee can decide to accept a request to carry out at a funeral, a description of the tasks that are intended, a reference to the specific wage (see below), the date of signature (which is considered as the starting date).

The framework agreement is for an indefinite period and can be terminated at any time by either party. The framework agreement is not an employment contract and the employee cannot derive any rights from it in terms of guaranteed employment, guaranteed wages, etc.

The employment contract per timeframe worked

For each effective employment as an occasional employee, an employment contract for a fixed term or specific job is created, and that employment contract can be in writing or orally.

It is therefore no longer mandatory to conclude a written fixed-term/specific job employment contract prior to the timeframe worked, provided that the employment is covered by:

• a valid framework agreement;
• a dimona JC 320 - EXT with start and end time;
• an electronic attendance recording system

The occasional employee’s minimum hourly wage

The minimum hourly wage of an occasional employee is the sectoral (JC 320) scale hourly wage of a category 2 manual employee with 20 years of experience.

It is a standard minimum hourly wage, regardless of the position and seniority of the occasional employee concerned. The wage is indexed in accordance with the provisions of the sector (i.e. with the same % and at the same time as the sectoral wage scale).

The working hours of the occasional employee

Only one restriction applies to the working hours of the occasional employee: the duration of each work period must be a minimum of one hour .

The weekly working time may be less than 1/3rd of the full-time working hours.

Within the sector, a minimum employment of 25 hours per calendar year generally applies to part-time employees. Occasional employees are an exception to that rule: for them, the minimum guarantee of 25 hours on an annual basis does not apply.

Dimona

The dimona is mandatory per timeframe worked and must contain the employee’s coordinates and following data:

• JC = JC 320 (for employees other than occasional employees the JC may not be stated)
• Type = EXT
• Start of worked timeframe
• End of worked timeframe

Electronic attendance recording system

The CLA of 4 December 2018 imposes an additional obligation in connection with the status: the employer must have the occasional employee record the beginning and end of each timeframe worked in an electronic attendance recording system and automatically transmit this information to the socio-legal authorities. This attendance recording requirement is added to the mandatory dimona declaration.

Social security

The status of occasional employee has no impact on the calculation of contributions in the funeral sector: the ordinary contributions are calculated on the actual wage.

Sources: Act containing miscellaneous social provisions of 21 December 2018, Belgian Official Gazette of 17 January 2019; Collective Labour Agreement (PC 320) of 4 December 2018 on occasional employees in funeral parlours.