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From 1 January 2018, an activation contribution is due by employers who allow their employees to be inactive a full quarter with preservation of (part of) their wage.
The contribution was created as a result of the recent success of a new system of early retirement, which enables older workers to stop working with only limited loss of wages. In that case, the employment contract will continue to run and the cost of the wages will continue to be borne by the employer, but the legislator considers such scenarios as undesirable in a socio-economic context aiming to activate older employees.
The contribution is intended for employers to which the CBA Act of 05.12.1968 applies. They pay the contribution for each employee who takes a break as set out below, irrespective of his status (manual worker, non-manual worker…), length of service or age (there is no minimum or maximum age limit).
The contribution is due if the employee does not work at all during the entire quarter with the same employer, except when this the result of:
The contribution is not due in all of the following cases:
The contribution is collected by the NSSO and is included in the DmfA.
It is a percentage of the wages paid during the inactivity period, however with a minimum quarterly lump sum. The percentage is set according to the age of the employee at the beginning of the inactivity period and does not change subsequently.
Age at the beginning of the period of inactivity
Percentage of the quarterly wage
Minimum quarterly contribution
< 55
20%
€300.00
≥ 55 and < 58
18%
≥ 58 and < 60
16%
≥ 60 and < 62
15%
€225.60
≥ 62
10%
If the employee undergoes compulsory training during the period in which he is exempt from working, there is a reduction resp. exemption from the contribution.
Training
Impact on the contribution
When?
Training conditions
Impact
Period
During the first 4 quarters of the period during which the employee is exempt from working
Compulsory training,
- organised by the employer;
- with a cost price of at least 20% of the gross wage annually earned by the employee prior to the break
Exempt from the contribution
The entire period during which the employee is exempt from working
Any period of 4 consecutive quarters in the period during which the employee is exempt from working
- organising at least 15 training days in this period of 4 consecutive quarters
Reduction of the contribution by 40%
Only during the period concerned of 4 consecutive quarters
Following training qualifies:
The employer must prove to the General Directorate of the Social Legislation Inspectorate (FPS Employment, Labour and Social Dialogue) that the employee really has attended the training pursuant to the terms and conditions laid down by the competent administration. The FPS Employment, Labour and Social Dialogue will report once a year to the NSSO.
When the employee, during the period of inactivity with the current employer, starts working with another employer or as a self-employed person, the current employer will be exempt from the contribution.
Resumption
In what capacity?
Conditions
As an employee with one or several other employers
At least 1/3rd of the full-time working hours
Exempt during the period of resumption.
The contribution is due again upon termination of the resumption
As a self-employed person
Only a resumption during an entire quarter gives entitlement to the exemption.
The resumption must be ‘new’: an activity already carried out prior to the period in which the employee was exempt from working normally, does not qualify.
Source: Programme Act of 25 December 2017 (Belgian Official Gazette of 29 December 2017).
Author: Els Poelman
19/01/2018
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