Target group reduction recovery in the 3rd quarter 2021 - plan of action

Author: Els Poelman (Legal Expert)
Date:

Now that the Act regarding this support measure has been published, we can proceed with the implementation in our payroll administration.

This reduction in employer social security contributions is available to employers of all sectors provided that:

  1. the volume of work has increased sufficiently in the 3rd quarter of 2021 compared with the 1st quarter of 2021
  2. five additional conditions are met simultaneously by 2021

Read more in our Infoflash of 11 June 2021

Soon all customers of Partena will receive an individual notice with more information on this reduction and the practical application. In short:

  • as the volume of work in the 3rd quarter is the basis for the comparison, the reduction can only be calculated AFTER the close of the 3rd quarter
  • Partena will automatically apply the reduction if it appears that the volume of work in the 3rd quarter has increased sufficiently
  • Partena cannot correctly evaluate compliance with the five additional conditions in the payroll records and gives customers, who judge that their company cannot be compliant, the possibility to waive the reduction through a declaration of opt-out (model in the announced individual notice).

 

Source: Act of 4 July 2021 on temporary support measures due to the COVID-19 pandemic, Belgian Official Gazette of 13 July 2021.

 

 

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