Whether you want to start a sole proprietorship or a company, Partena Professional helps you start your business 100% digitally with personal assistance by our experts.
Have you been appointed co-owner, active partner or self-employed helper and you want to register as a self-employed person?
want to know more about our services or want to chat with our experts? Visit one of our offices near you.
Increase your chances of success with our experts' help.
Our experts will give you the answers you seek.
Alter your business details via our one-stop shop for entrepreneurs.
Discover our practical tool for your social insurance dossier.
Want to know more about our services or want to chat with our experts? Visit one of our offices near you.
and reap the benefits of our social secretariat's support.
Take advantage of Partena Professional's expertise and knowledge
Discover the benefits we can give you as an accountant.
The contribution reduction for the travel sector is extended by a quarter, but employment must also be maintained for an additional quarter.
This concerns employers in the travel sector who simultaneously meet the following conditions:
The support measure for the travel sector already ran over four quarters, until the 2nd quarter 2021: see our Infoflash of 7 April 2021.
Due to the ongoing economic problems and the summer period being essential for the recovery in this sector, the 3rd quarter 2021 will be added to the period with government support. The measure now extends over five quarters and covers two types of contribution reduction:
1.
A refund of the net employer’s contributions of the 2nd quarter 2020, the 4th quarter 2020 and the 1st quarter 2021
The ‘net employer’s contributions’ are the basic employer contribution (25.00% in the profit sector), less the structural reduction and any target group reductions applied. The NSSO allocates the net employer’s contributions for the exempted quarters to the employer accounts of the 1st and/or 2nd quarter 2021.
2.
A specific target group reduction in the 2nd and/or 3rd quarter 2021
This reduction results in the employer's contributions amounting to 25.00% (= the basic contribution) being exempted.
The full reduction over five quarters is reserved for employers who submitted their online application by 30 June 2021. Online applications submitted after 30 June will entitle to a reduction for one quarter i.e. the 3rd quarter 2021. More information is provided below.
Employers wishing to obtain the reduction must submit an application via the secure application on the NSSO portal site. An application approved by the NSSO is an absolute condition to obtain the reductions: online application travel sector
The deadline for this online application has been extended until 30 September 2021.
Employers who had their online application registered by 30 June 2021 are entitled to the full reduction for all five quarters. The additional target group reduction for the 3rd quarter 2021 is linked to the initial application and no further application is required.
Employers who register their application online between 1 July and 30 September 2021 are only entitled to the target group reduction for the 3rd quarter 2021.
In order to qualify for this support measure, the employer must simultaneously meet the following additional conditions:
Please note:
As a result of this extension, the prohibition on dismissal now covers the entire period between 1 April and 30 September. Employers who are already benefiting from the support measure (online application made by 30 June at the latest) must continue to comply with the prohibition on dismissal until 30 September (instead of 30 June) if they wish to maintain the reduction for each of the five quarters.
FURTHERMORE: MAINTENANCE OF EMPLOYMENT VOLUME IN THE 2ND AND 3RD QUARTER 2021
During the quarters in which the target group reduction is applied, the employment volume may not be lower than in the first quarter of 2021, based on the global employment fraction (global µglob) of the dmfa for the quarters concerned. The evaluation is done for each quarter separately:
Compliance with the conditions is a commitment in the online application - for the first condition (staff retention), it is even a formal commitment.
The NSSO will automatically monitor the maintenance of the employment volume (part of condition 1). The comparison will be made at a later date, when the dmfa for the 2nd quarter and the 3rd quarter of 2021 are stable in the social security network.
The rest of the additional conditions cannot be monitored automatically when the dmfa is registered. The NSSO can/will conduct ad hoc monitoring a posteriori, possibly based on data mining.
If at least one of the four additional conditions is not complied with, the entitlement to all reductions lapses for the entire period of application, possibly retroactively.
Source:
The Partena Professional website is a channel for making information available in an understandable form to affiliated members and non-members. Partena Professional strives to provide up-to-date information and this information is compiled with the greatest care (including in the form of Infoflashes). However, as social and fiscal legislation is constantly changing, Partena Professional cannot accept any liability for the correctness, the up-to-date or the completeness of the information consulted or exchanged via this website. Further provisions can be read in our general disclaimer that applies to every consultation of this website. By consulting this website, you expressly accept the provisions of this disclaimer. Partena Professional can unilaterally change the content of this disclaimer.