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The recovery is initiated with a reduction in employer contributions for companies that increase employment in the 3rd quarter 2021.
The measure is limited to the 3rd quarter 2021 and should support employers who were affected by the corona restrictions and who will be able to resume normal activity thanks to the impending relaxations.
It is open to employers of all sectors, provided they achieve a minimum employment growth in the 3rd quarter compared to the 1st quarter 2021.
The amount of the reduction depends on the impact of the corona crisis on the individual company: the more the company had to reduce employment since the beginning of 2020, the greater the reduction if employment picks up again (and sufficiently) in the 3rd quarter.
It is clear that we are faced with a very complex measure. At a later time we will inform our customers about the implementation of the measure in the payroll administration.
The reduction is intended for private sector employers who increase the volume of work in their company in the 3rd quarter of 2021, for instance by reducing temporary unemployment and/or through new recruitment.
The volume of work in the 3rd quarter of 2021 must reach a minimum increase compared to the 1st quarter of 2021, based on the number of full-time equivalents declared in the dmfa of both quarters. This minimum increase is then further dependent on the size of the company, as follows:
Average number of employees
Minimum increase in the volume of work in the 3rd quarter of 2021, compared with the 1st quarter of 2021
In percentage
< 50
25%
-
≥ 50 and < 500
20%
12,50
≥ 500
10%
100
The average number of employees refers to the importance code of 2021, on the basis of which the NSSO calculates certain fringe contributions. This is the average number of employees (in heads) at the end of the four quarters in the reference period which runs from the 4th quarter of 2019 to the 3rd quarter of 2020.
The volume of work of a quarter is the sum of the employment fractions (µglob in the dmfa) of all employees declared in the quarter concerned.
As shown in the table above, the volume of work of the 3rd quarter of 2021 must increase compared to the 1st quarter 2021, both in percentage (all companies) and in units (the latter not for companies < 50).
Some examples
Volume of work
1/2021
Volume of work 3/2021
Increase in %
Increase
in figures
Target group
reduction?
20
12.50
15.50
24
NA
no
40
30
38
26.67
yes
400
350
14.29
50
300
370
23.33
70
800
650
750
15.38
The increase is evaluated per legal entity (i.e. not at the level of the group of companies) and cannot be the result of certain legal restructuring operations described in the Code of Companies and Associations, e.g. a merger of companies
The reduction is applicable in the 3rd quarter of 2021 for five employees per establishment unit.
Furthermore, the conditions specific to all target group reductions apply, such as the lower limit of 27.5% of performance if the employment contract is less than half-time.
To guarantee entitlement to this reduction, the employer must simultaneously meet five additional conditions:
FPS Work - training objective
The reduction consists of a fixed quarterly amount per employee:
The fixed sum is the quarterly amount for full-time complete quarterly work performances and is processed on the basis of the classic calculation rules of all target group reductions:
An employer is "severely affected" when the volume of work (total full-time equivalents expressed in total µglob) is:
The evaluation is done at legal entity level based on a "snapshot" of the dmfa of the relevant quarters, to be taken on 1 July 2021.
The decrease may not be the result of certain legal restructuring operations described in the Code of Companies and Associations, e.g. a demerger of companies.
Source: Draft law on temporary support measures due to the COVID-19 pandemic, Chamber
Doc 55 2002/001
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