Terrorist attacks in Brussels: deferred payment of social security charges possible

Following the terrorist attacks of 22 March 2016 in Brussels, employers can experience temporary financial difficulties to pay their social security contributions. These employers can ask the National Social Security Office (NSSO) for a deferred payment.

This is what Maggie De Block, Minister of Social Affairs, specifies on her website: "The best way to deal with these atrocities is to collaborate and support each other. This is why our administrations will take into account the impact of the attacks on our employers." 

The basic principle whereby social security contributions must be paid on time, still applies. However, employers may ask the NSSO for a deferred payment of these contributions if they experience temporary payment difficulties because of the attacks. The NSSO will then offer them an 'amicable payment plan' with monthly instalments.

The request must be submitted using a form that is available on the social security portal website (Plan de paiement à l’amiable - Social Security) or by directly contacting the appropriate NSSO service (cell ‘Plans de paiement’ ('Payment plans').

The employers have to pay a monthly advance on their social security contributions and then receive a settlement for each quarter. The NSSO clarified that with an amicable payment plan, a summons for non-payment of the employer social security contributions can be avoided (if the employer complies with the plan). However, the penalties in the event of late payment (contribution increases and interests) will remain due.

Sources: www.maggiedeblock.be; www.socialsecurity.be.

Author: Anne Ghysels

21/04/2016