The employer contribution in case of excessive use of economic unemployment will be collected again in autumn 2014

Once a year, employers that often appeal to economic unemployment pay an additional employer contribution. The contribution for 2014 will be collected this autumn. 

The contribution is due for each worker with more than 110 days of economic unemployment in 2013. The amount per day increases with €20.00 for each higher bracket of 20 unemployment days. So the contribution increases exponentially as the number of unemployment days rises.

Bracket of unemployment days  Contribution per unemployment day

111th – 130th                           €20.00

131st – 150th                           €40.00

151st – 170th                           €60.00

171th – 200th                           €80.00

201st and following                  €100.00 

Example

Worker with 195 days of economic unemployment in 2013

(€20.00 x 20) + (€40.00 x 20) + (€60.00 x 20) + (€80.00 x 25) = €4,400.00

Here as well, there is a contribution for each worker with more than 110 days of economic unemployment in 2013, but there is only one amount per day.

Bracket of unemployment days  Contribution per unemployment day

111th and following                  €46.31

Example

Worker with 195 days of economic unemployment in 2013

€46.31 x (195 – 110) = € 3,936.35

The NSSO calculates the contribution for 2014 per employer on the basis of the data of the individual workers in the four quarterly declarations of 2013. The result is transferred electronically to the payroll office. The employers will receive the invoice with regard to their contribution from the payroll office.

Planning for the collection of the contribution for 2014:

• invoices for the construction industry have been drawn up in the beginning of October, with due date end of October;
• for the other sectors, invoicing is scheduled for December, with due date end of January 2015. 

Author: Els Poelman

20/08/2015