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Companies that have performed well during the crisis are allowed to grant a corona premium of up to €500 (on top of the wage margin of 0.4%) to their employees in 2021.
The corona premium can be granted from 01.08.2021 until 31.12.2021; it will take the form of (paper or electronic) consumption vouchers and will be subject to a special employer contribution of 16.5%.
The NSSO has published an update (20.12.21) of its instructions concerning the awarding of the corona premium in the form of consumption vouchers.
If you decide to grant your employees a corona premium in the form of consumption vouchers, don't forget to declare them to your Payroll Consultant.
Only companies that have performed well during the crisis can (but are not obliged) grant a corona premium to their employees.
The notion of "company that has performed well during the crisis" is not defined.
The corona premium will be subject to a special employer's contribution of 16.5%.
On the other hand, this premium will not be subject to the ordinary social security contributions if certain conditions are met; these exemption conditions are specified by the Royal Decree of 21 July 2021.
Corona premium in the form of paper or electronic consumption vouchers
In order not to be subject to the ordinary social security contributions, the corona premium, granted in the form of paper or electronic consumption vouchers, must meet the following conditions.
If such a CLA cannot be concluded due to the lack of a union delegation or if it concerns a category of personnel that is not normally covered by such a CLA, the granting may be governed by an individual agreement. This agreement must be in writing and the amount of the corona premium cannot be higher than that provided for by the CLA in the same company.
Corona premium in the form of electronic consumption vouchers
In order not to be subject to the normal social security contributions, the corona premium, granted in the form of electronic consumption vouchers, must also meet the following additional conditions.
If such a CLA cannot be concluded due to the absence of a trade union delegation or if it concerns a personnel category that is normally not covered by such a CLA, the choice is regulated by an individual written agreement.
The cost of the replacement support shall by no means exceed:
The corona premium awarded in accordance with the above principles is exempt from income tax.
The premium and the special contribution due on this premium constitute deductible expenses for the employer.
Do you want a template of a collective or individual agreement for consumption vouchers? This type of document will soon be available from our Legal Partners. You can contact them via legalpartners@partena.be.
Sources: Royal Decree of 21 July 2021 amending Article 19quinquies of the Royal Decree of 28 November 1969 in execution of the Law of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers, Belgian Official Gazettte 29 July 2021 ; Act of 18 July 2021 on temporary support measures due to the COVID-19 pandemic (1), Belgian Official Gazette, 29 July 2021.
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