Unemployment with corporate allowance (RCC/SWT): ask your former employees the amount of their unemployment benefit

Author: Anne Ghysels
Date:

The minimum amount of unemployment benefits shall be increased as from 1 July 2019.

Since the social security contribution of 6.5% is calculated on the sum of the unemployment benefit and the corporate allowance, we recommend that you check whether your former employees who are currently in RCC/SWT receive the minimum unemployment benefit.

New minimum amount of the unemployment benefit from 1 July 2019

As from 1 July 2019, the minimum amounts of unemployment benefits shall be increased as follows:

 

Daily amount (6 days/week)

Monthly amount

Head of household

€50.60

€1.315,60

Single person:

€41.46

€1.077,96

Cohabitant (amount up to the 24th month)

€30.65

€796.90

Effect on the corporate allowance?

The corporate allowance you pay to your former employees who are currently in RCC/SWT does not change.

So what is the effect of this increase for you?

You are obliged to deduct 6.5% in favour of the NSSO from the total amount of the RCC/SWT, i.e. from the sum of the unemployment benefit and the corporate allowance.

If your former employee receives the minimum amount of the unemployment benefit, this will change as of 1 July 2019. So there is an impact on the amount of the deduction that you have to calculate and pay to the NSSO.

We therefore invite you to contact your former employees so that they can let you know the amount of their unemployment benefit to be taken into account as from 1 July 2019 to calculate the deduction of 6.5%.

 

Note: The thresholds for the calculation of this deduction have not been changed. They amount to:

  • €1,449.73/month for a person in RCC/SWT without dependant person
  • €1,746.22/month for a person in RCC/SWT with dependant person

 

Source: Royal Decree of 02 June 2019 amending the Royal Decree of 25 November 1991 laying down the unemployment regulations amending the Royal Decree of 28 December 2011 repealing the (Half-time) Bridging Pension Royal Decree of 30 July 1994 and amending the Royal Decree of 26 March 2003 implementing the Article 7, § 1, sub-paragraph 3, q, of the Social Security (Workers) Decree-Law of 28 December 1944, relating to childminders adjusting certain amounts of benefits as part of the use of the 2019-2020 Welfare Envelope, Belgian Official Gazette of 19 June 2019.