New ‘responsibilisation contribution’ when too many consecutive day contracts for temporary agency work

Companies that make excessive use of consecutive day contracts for temporary agency work must now pay an additional contribution to the NSSO

In short... 

From 1 January 2023, the company that makes excessive use of consecutive contracts for temporary agency work of very short duration for the same temporary worker must pay a ‘responsibilisation contribution’ to the NSSO.

The responsibilisation contribution:

• Is calculated twice a year by the NSSO, and collected via debit notice
• on the basis of the employment data in the DmfA of companies for temporary agency work - for this reason, from the 1st quarter 2023 there is a special instruction regarding the DmfA of temporary agency workers
• is collected from the user(s) of temporary agency workers for whom excessive use of consecutive day contracts of very short duration has been established

Which employers?

Involved are all employers subject to social security regulations who use temporary agency work that falls within the legal definition of “consecutive temporary agency contracts of very short duration”. 

For which temporary agency workers?

All temporary agency workers are involved (including students with solidarity contributions), but excluding temporary agency workers who meet at least one of these criteria: :

• enjoy a retirement or survivor's pension;
• be employed in a flexi-job;
• perform occasional work at a user belonging to the agriculture and horticulture (JC 144 & JC 145) or hospitality (JC 302)

Consecutive temporary agency contracts of very short duration 

Evaluation is by user (CBE number), by temporary agency worker (social security number).

A temporary agency contract of “very short duration” is a temporary agency contract that does not exceed 24 hours

“Consecutive” temporary agency contracts of very short duration are immediately consecutive temporary agency contracts of no more than 24 hours each. The different temporary agency contracts of maximum 24 hours each must connect from one calendar day to the next. An interruption of at least one calendar day interrupts the consecutiveness, even if the interruption were a Sunday, holiday, inactivity day...

Responsibilisation contribution 

Periodicity

The contribution is collected per semester. Each year there is a first evaluation (with possible contribution) for the period from 1 January to June 30 and a second evaluation (with possible contribution) for the period from 1 July to 31 December.

Evaluation is by user (CBE number) and by temporary agency worker (social security number).

Amount of the contribution

Calculation and collection

The NSSO itself does the evaluation per semester, based on the DmfA of the temporary work agencies and calculates the contribution. The collection is done through a debit notice intended for the involved employers/users. The first effective charge is scheduled for October 2023, based on the first semester 2023.

Reimbursement of the responsibilisation contribution

The user can ask the NSSO for a full or partial reimbursement of the responsibilisation contribution, if he proves that the consecutive short-term contracts are entirely or partially the result of exceptional circumstances which are adequately justified. Where appropriate, a prior information & consultation of the works council, or (if there is no works council) the union delegation, is imposed.

Source: Programme Act of 26 December 2022, Belgian Official Gazette of 30 December 2022.