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On 1 January 2017 the employer contribution for unemployment with company supplement (UCS) was raised. However, the new percentages for companies in difficulty or in restructuring were not yet known. The royal decree with these percentages is finally published - it comes into force retroactively to 1 January 2017.
The increased employer contribution shall apply for unemployment with company supplement:
Percentage and minimum monthly amount
Age
% on gross monthly amount of the additional allowance
minimum monthly amount
< 55
16.88%
€8.00
≥ 55 and < 58
12.50%
≥ 58 and < 60
8.13%
≥ 60
4.38%
€6.00
The contribution percentage during the recognition period depends on the age at the start of the unemployment with company supplement.
From when?
These contribution percentages are due from the month following the month in which the recognition period expires.
142.50%
€50.00
75.00%
≥ 60 and < 62
37.50%
€37.60
≥ 62
31.25%
The contribution percentage after the recognition period depends on the age at the end of the recognition period.
Date of birth unemployed person receiving a company supplement: 1 August 1957
Start date unemployment with company supplement (UCS): 1 June 2017
Recognition as a company in difficulty from 1 June to 31 December 2017
Period
from… to…
depending on
age
%
minimum
Recognition
1.6.2017 – 31.12.2017
age at start of UCS
59
After recognition
1.1.2018 - end UCS
age on 31.12.2017
60
% on gross monthly amount
additional allowance
monthly amount
30.00%
Recognition as a company in restructuring from 1 June to 31 December 2017
See also our Infoflash of 7 December 2016.
Source: Royal Decree of 24 February 2017 amending the Royal Decree of 29 March 2010, on the social security contributions and the deductions that are due under the system of unemployment with company supplement, on additional allowances to some social security benefits and invalidity benefits, Belgian Official Gazette, 10 March 2017.
Author: Els Poelman
24/03/2017
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