In order to benefit from this measure in the 2nd and 3rd quarters of 2021, a company only needs to organise events, even outside the traditional selection criteria of the NSSO.
Target group reduction for two quarters
The events sector can count on a reduction in employer contributions for up to five employees in the 2nd and 3rd quarters of 2021, if a series of conditions are met. See our Infoflash of 15 April 2021.
It appears that the authorities are unable to correctly define this sector on the basis of traditional criteria such as joint committee, employer category or NACE code. Therefore, the NSSO will apply a flexible approach and will register declarations containing the reduction subject to certain controls which will take place afterwards.
Application based on Joint Committee 304 or selected NACE codes
In principle, employers belong to the events sector if they:
- either, fall under the joint committee for the entertainment sector (JC 304) and have been assigned employer category 562 or 662 by the NSSO;
- or, have a main activity in the events sector corresponding to one of the following descriptions/NACE codes:
- performing arts (NACE codes 90011 and 90012)
- promotion and organisation of performing arts events (NACE-code 90021)
- stage design and construction (NACE-code 90022)
- specialised image, lighting and sound techniques (NACE-code 90023)
- support activities to performing arts (NACE-code 90029)
- practising of artistic creation (NACE code 90031)
- activities in support of artistic creation (NACE-code 90032)
- operation of theatres, concert halls, music halls, cabarets and other performing arts facilities (NACE-code 90041)
- operation of sound recording studios on behalf of third parties (NACE-code 90041)
- management and operation of cultural centres and multifunctional cultural halls (NACE-code 90042)
- organisation of conventions and trade shows (NACE-code 82300)
- organisation of sport events (limited to NACE code 93199)
The NSSO registers the dmfa containing the reduction on the basis of the employer category or NACE code. An additional control on the main activity is not foreseen, except for organisers of sport events: the main activity has to fall under NACE code 93199 and has to consist of the organisation of well-defined sport events (not the daily operation of e.g. a sports club).
The NSSO will subsequently organise ad hoc controls to ensure compliance with the additional conditions.
Other employers who organise events
Private sector employers who carry out similar activities but do not fall under Joint Committee 304 (employer category 562/662) or one of the selected NACE codes may apply the reduction if they can demonstrate that their main activity is in the events sector.
In this context, an ‘event’ is an organised event that is temporary and aimed at an audience. The event can be public or private, large or small, recurring or one-off. In any case, an event is limited in time.
For this group, the NSSO will register the dmfa containing the reduction without checking the employer category or NACE code, but can/will ask for proof of the nature of the main activity afterwards. For this group, too, compliance with the additional conditions will be checked a posteriori.
Customers of Partena who fall under JC 304 or one of the selected NACE codes have received a personalized message inviting them to opt-in to this measure, subject to a commitment to comply with the additional conditions.
Customers who do not fall under JC 304 or one of the selected NACE codes are requested to contact their payroll consultant themselves if they wish to apply the target group reduction. Here too, an ‘opt-in’ will be organised based on the commitment to comply with the additional conditions.
- Act of 2 April 2021 on temporary support measures due to the COVID-19 pandemic, Belgian Official Gazette of 13 April 2021.
- Instruction portal website NSSO