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Special rules apply to occasional workers in the agricultural and horticultural sector for calculating their NSSO contributions. These are not calculated on the basis of their real gross salary, but on the basis of a daily flat-rate amount.
The occasional workers in these different sectors are entitled to a maximum number of days per calendar year that open the right to this advantageous system of social security contributions.
Amendments to this legislation are made for the year 2021. These amendments relate to the extension of occasional work to fruit cultivation, the quotas that must be observed in order to benefit from this advantageous system of social security contributions and the introduction of the concept "same company".
In the year 2021, non-manual workers in the fruit cultivation sector also have the right to work more than 65 days as occasional workers, as is already the case for chicory and mushroom cultivation.
Due to the epidemic, the number of days for which employers in agriculture and horticulture can make use of the advantageous system of occasional work was doubled for the year 2020.
New rules have been introduced for the year 2021.
Occasional workers who work in chicory and mushroom cultivation and, from 2021, in fruit cultivation, are entitled to a quota of extra days while retaining their status of occasional worker.
These extra 35 days per worker in the sector of fruit cultivation can only apply to 33% of the number of occasional workers you have declared for the year 2020 and under certain conditions:
The models of this application and declaration will be made available to you by the Social Fund of the JC 145.
A working group "Fruit cultivation" will assess your application before 10 May 2021 and will give its opinion to the JC.
The JC will inform you of its decision by 31 May 2021, including the number of occasional workers employed in fruit cultivation that you can employ for the extended system to 100 days for the year 2021.
A quota must also be observed if the occasional worker carries out several activities with different employers. This quota was different for chicory cultivation. However, this is not the case for 2021. The quota is 100 days (compared to 200 in 2020), regardless of whether it is for the cultivation of mushrooms, chicory or fruit.
A worker who has worked in the horticultural or agricultural sector in a capacity other than occasional worker during the preceding 180 days, shall not be considered an occasional worker.
For the year 2021, the legislation will be more lenient as the 180 days will have to be checked in order to verify that he was working in the same company and not in the horticultural or agricultural sector.
'The same company' is understood to mean all legal entities that are managed by the same administrators and/or managers or that belong to the same technical business unit.
For the calculation of the 180 days, no account is taken of employment within the company during this period if it took place in the context of a contract for a fixed-term or for clearly defined work of maximum 6 consecutive calendar weeks.
The 180-day rule does not apply if a worker's employment contract is terminated at the statutory retirement age and the worker subsequently wishes to be employed as an occasional worker in the same company.
The other rules remain unchanged.
These provisions take effect from 1 January 2021 to 31 December 2021.
Sources: Act of December 2020 on temporary support measures due to the COVID-19 pandemic, Belgian Official Gazette of 30.12.2020; Royal Decree of 28 December 2020 amending various provisions on social security and voluntary work in the context of combating the socio-economic consequences of the Coronavirus pandemic, Belgian Official Gazette of 31.12.2020.
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