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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.
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.
In principle, employers belong to the events sector if they:
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.
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.
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