Unemployment with company supplement: new amounts as of January 2022

Author: Laurence Philippe (Legal Expert)
Date:

The central index was exceeded in December 2021. As a result, certain social benefits will be indexed by 2% in January 2022. This has an impact on the company supplements paid in the context of unemployment schemes with company supplements (RCC/SWT).

Moreover, each year the Belgian National Labour Council determines, in pursuance of the collective bargaining agreement No 17, whether the corporate allowances and the reference wage threshold for the RCC/SWT must be adjusted with a coefficient based on the evolution of the conventional wages.

In 2022 a revaluation coefficient of 1.0026 will be applied on the corporate allowances and the reference wage threshold for the RCC/SWT.

New minimum amounts of unemployment benefits on 1 January 2022

As from 1 January 2022, the minimum amounts of unemployment benefits (RCC/SWT) will be increased as follows:

 

Daily amount (6 days/week)

Monthly amount

Head of household

€55.59

€1,445.34

Single person

€45.05

€1,171.30

Cohabitant (amount up to the 24th month)

€40.03

€1,040.78

New maximum amounts of unemployment benefits on 1 January 2022

From 1 January 2022, the maximum unemployment benefit (RCC/SWT) will be €56.11 (or €1,458.86 per month).

Reference wage for calculating the company supplement

The ceiling for the reference wage will be raised on 1 January 2022 as a result of the index and the revaluation coefficient of 1.0026.  The ceiling will now be €4,359.59.

Effect on the existing company supplements?

Company supplements granted before 1 January 2022 will be indexed by 2% on 1 January 2022. However, in some sectors, such as the upholstery sector (JC 126) or the hides and skins industry (JC 128), this indexation takes place at the same time as the indexation of the sector scales.

Besides the indexation of 2%, a revaluation coefficient has to be applied.

A revaluation coefficient of 1.0026 is applied to the corporate allowances calculated on the basis of the reference wage in force before January 2021.

For the corporate allowances calculated on the basis of the reference wage for the months of January, February or March 2021, a coefficient of 1.00195 is applied.

For the corporate allowances calculated on the basis of the reference wage for the months of April, May or June 2021, a coefficient of 1.0013 is applied.

For the corporate allowances calculated on the basis of the reference wage for the months of July, August or September 2021, a coefficient of 1.00065 is applied.

Once the corporate allowance is calculated on the basis of the wage for the month of October, November or December 2021, no coefficient will be applied. Therefore, these corporate allowances will remain unchanged on 1 January 2022.

Thresholds for the withholding of 6.5 % to be borne by the unemployed person receiving a company supplement

The RCC/SWT is not subject to normal social contributions. A 6.5 % social contribution intended for the NSSO will be deducted from the total amount of the unemployment benefit and the (legal and extralegal) company supplement.

However, the application of the above withholding may not cause the total amount of the system of unemployment with company supplement to fall below certain thresholds.

As of 1 January 2022, the thresholds for applying these withholdings in case of conventional RCC/SWT (CLA No 17) or half-time bridging pension (CLA No 55) are determined as follows:

Application date

Unemployed with company supplement

without dependant (€/month) (1)

Unemployed with company supplement

with dependant (€/month) (1)

.

CLA No 17

CLA No 55

CLA No 17

CLA No 55

01.01.2022

€1,567.20

€783.60

€1,887,72

€943.86

NB: The 6.5% withholding will be limited or will not be applied when the (full) withholding would cause the amount of the unemployment benefit + the company supplement to fall below the above minimum amount based on the dependent family members.

Sanction for not replacing an employee with RCC/SWT

On 1 January 2022, the amount of the penalty imposed when an employee with RCC/SWT is not replaced will also be adjusted. The fine is now €16.79.

Source:

ONEmTech.

CLA No 17/41 of 7 December 2021 amending and implementing CLA No 17 of 19 December 1974 introducing a supplementary allowance scheme for certain older workers who are made redundant.

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