Government aid social security contributions: suspension of payment of social security contributions and instalment plan

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Almost every enterprise is experiencing the consequences of the worldwide spread of the Covid-19 virus. In order to alleviate the economic hardship, the federal government has developed a series of aid measures.  

 

One of these measures relates to the social security contributions: on the one hand a suspension of payment of social security contributions, on the other hand an instalment plan. 

 

 

Suspension of payment of social security contributions

 

The National Social Security Office grants suspension of payment until 15 December 2020 of all social security contributions (employer's contributions, employees' contributions and special contributions) that are still due as from 20 March 2020, in particular: 

 

• the contributions relating to the 1st quarter of 2020

• the contributions relating to the 2nd quarter of 2020

• the annual contribution of the annual leave of blue-collar workers (which is normally collected in the course of the month of April)

• any contributions that are still due as a result of a regularisation of contributions; 

• the monthly instalments of any amicable instalment plan granted to an employer by the National Social Security Office. 

 

Note: this is a suspension of payment, but not a suspension of the social security contribution returns, which still have to be presented before the normal legal deadline (by your payroll administration agency). 

There are different types of suspensions: 

 

1. Obligatory closure:  Automatic suspension of payment 

If your enterprise is active in one of the sectors affected by obligatory closure, e.g. the hospitality sector, recreational activities (culture, sports) and non-essential shops, suspension of payment is granted automatically. You can check whether your enterprise can benefit from this automatic suspension by entering your company number on the following page of the website of the National Social Security Office: https://www.uitstelrszbetalingen.be/covid

 

2. Decision of the enterprise to close:  suspension after prior statement

Enterprises that close because they are unable to implement the required sanitary measures in the workplace (‘social distancing’) or for any other reason (e.g. closure of their suppliers), compelling them to stop their entire production and sales, will be granted suspension of payment on the basis of a "sworn statement" of the enterprise. 

 

Entrepreneurs who want to benefit from this suspension have to complete this "sworn statement" in the online form on the website www.socialsecurity.be. Note: this is a secure application, for which you need to log in on the portal with your company's account (if your company does not yet have an account, it first has to register on that site to gain access).  

 

3. Other enterprises? 

For other enterprises that are not compelled to close, but whose economic activity is declining considerably for the second quarter of 2020, the National Social Security Office has communicated that information will follow as to the extent to which they may possible be granted suspension of payment. 

 

 

Amicable instalment plan

 

Your enterprise can also opt to request an instalment plan with the National Social Security Office it you have payment difficulties as a result of the spread of the coronavirus. An instalment plan enables your enterprise to pay the social security contributions relating to the 1st and 2nd quarter of 2020 over a longer period of 24 months maximally by means of monthly instalments. 

 

An instalment plan can be requested by means of an online form on the portal www.socialezekerheid.be. The request should indicate how many monthly instalments your enterprise needs and state how your enterprise is affected by the spread of the coronavirus. 

 

In principle, the National Security Office will communicate its decision about the requested instalment plan in writing within a period of ten working days. 

 

Note: even if your enterprise was granted payment by instalments by the National Social Security Office, the legal penalties will be charge in case of payment of the contributions after the normal due date, i.e. surcharges (10%) and interests on overdue payment (7% per year) calculated on the principal amount of the social security contributions that is still due. It may therefore be in your own interest to limit the number of instalments to a strict minimum. Indeed, interests on overdue payment and surcharges will be charged as long as social security contributions remain due. 

 

If your enterprise obtains an instalment plan approved by the National Social Security Office and as long as the monthly payments of that plan are respected, no mention is made of arrears with the National Social Security Office (which is important within the context of the obligation for a principal who calls upon an enterprise for construction works to deduct social security contributions). 

 

In short: 

• If your enterprise falls within the scope of application of the suspension of payment of social security contributions until 15 December 2020 (after a suspension of approximately 9 months you will pay all social security contribution due at once, without additional costs), it is advisable to make use of this possibility. 

• If you suspect that your enterprise will need longer to pay the social security contributions of the 1st and 2nd quarter of 2020, it is advisable to request an instalment plan with the National Social Security Office, according to which you pay the contributions over a maximum of 24 months (in that case, additional costs will be charged). If your enterprise does not fall within the scope of application of the suspension of payment, an instalment plan can also be a temporary solution. 

 

If you need help or advice in order to benefit from one of the above measures, we will gladly assist you.  You can contact us by phone at 051 26 82 68  or by sending an e-mail to info@titeca.be.  

Government aid social security contributions: suspension of payment of social security contributions and instalment plan

share this publication

Almost every enterprise is experiencing the consequences of the worldwide spread of the Covid-19 virus. In order to alleviate the economic hardship, the federal government has developed a series of aid measures.  

 

One of these measures relates to the social security contributions: on the one hand a suspension of payment of social security contributions, on the other hand an instalment plan. 

 

 

Suspension of payment of social security contributions

 

The National Social Security Office grants suspension of payment until 15 December 2020 of all social security contributions (employer's contributions, employees' contributions and special contributions) that are still due as from 20 March 2020, in particular: 

 

• the contributions relating to the 1st quarter of 2020

• the contributions relating to the 2nd quarter of 2020

• the annual contribution of the annual leave of blue-collar workers (which is normally collected in the course of the month of April)

• any contributions that are still due as a result of a regularisation of contributions; 

• the monthly instalments of any amicable instalment plan granted to an employer by the National Social Security Office. 

 

Note: this is a suspension of payment, but not a suspension of the social security contribution returns, which still have to be presented before the normal legal deadline (by your payroll administration agency). 

There are different types of suspensions: 

 

1. Obligatory closure:  Automatic suspension of payment 

If your enterprise is active in one of the sectors affected by obligatory closure, e.g. the hospitality sector, recreational activities (culture, sports) and non-essential shops, suspension of payment is granted automatically. You can check whether your enterprise can benefit from this automatic suspension by entering your company number on the following page of the website of the National Social Security Office: https://www.uitstelrszbetalingen.be/covid

 

2. Decision of the enterprise to close:  suspension after prior statement

Enterprises that close because they are unable to implement the required sanitary measures in the workplace (‘social distancing’) or for any other reason (e.g. closure of their suppliers), compelling them to stop their entire production and sales, will be granted suspension of payment on the basis of a "sworn statement" of the enterprise. 

 

Entrepreneurs who want to benefit from this suspension have to complete this "sworn statement" in the online form on the website www.socialsecurity.be. Note: this is a secure application, for which you need to log in on the portal with your company's account (if your company does not yet have an account, it first has to register on that site to gain access).  

 

3. Other enterprises? 

For other enterprises that are not compelled to close, but whose economic activity is declining considerably for the second quarter of 2020, the National Social Security Office has communicated that information will follow as to the extent to which they may possible be granted suspension of payment. 

 

 

Amicable instalment plan

 

Your enterprise can also opt to request an instalment plan with the National Social Security Office it you have payment difficulties as a result of the spread of the coronavirus. An instalment plan enables your enterprise to pay the social security contributions relating to the 1st and 2nd quarter of 2020 over a longer period of 24 months maximally by means of monthly instalments. 

 

An instalment plan can be requested by means of an online form on the portal www.socialezekerheid.be. The request should indicate how many monthly instalments your enterprise needs and state how your enterprise is affected by the spread of the coronavirus. 

 

In principle, the National Security Office will communicate its decision about the requested instalment plan in writing within a period of ten working days. 

 

Note: even if your enterprise was granted payment by instalments by the National Social Security Office, the legal penalties will be charge in case of payment of the contributions after the normal due date, i.e. surcharges (10%) and interests on overdue payment (7% per year) calculated on the principal amount of the social security contributions that is still due. It may therefore be in your own interest to limit the number of instalments to a strict minimum. Indeed, interests on overdue payment and surcharges will be charged as long as social security contributions remain due. 

 

If your enterprise obtains an instalment plan approved by the National Social Security Office and as long as the monthly payments of that plan are respected, no mention is made of arrears with the National Social Security Office (which is important within the context of the obligation for a principal who calls upon an enterprise for construction works to deduct social security contributions). 

 

In short: 

• If your enterprise falls within the scope of application of the suspension of payment of social security contributions until 15 December 2020 (after a suspension of approximately 9 months you will pay all social security contribution due at once, without additional costs), it is advisable to make use of this possibility. 

• If you suspect that your enterprise will need longer to pay the social security contributions of the 1st and 2nd quarter of 2020, it is advisable to request an instalment plan with the National Social Security Office, according to which you pay the contributions over a maximum of 24 months (in that case, additional costs will be charged). If your enterprise does not fall within the scope of application of the suspension of payment, an instalment plan can also be a temporary solution. 

 

 

If you need help or advice in order to benefit from one of the above measures, we will gladly assist you.  You can contact us by phone at 051 26 82 68  or by sending an e-mail to info@titeca.be.  

Government aid social security contributions: suspension of payment of social security contributions and instalment plan

share this publication

Almost every enterprise is experiencing the consequences of the worldwide spread of the Covid-19 virus. In order to alleviate the economic hardship, the federal government has developed a series of aid measures.  

 

One of these measures relates to the social security contributions: on the one hand a suspension of payment of social security contributions, on the other hand an instalment plan. 

 

 

Suspension of payment of social security contributions

 

The National Social Security Office grants suspension of payment until 15 December 2020 of all social security contributions (employer's contributions, employees' contributions and special contributions) that are still due as from 20 March 2020, in particular: 

 

• the contributions relating to the 1st quarter of 2020

• the contributions relating to the 2nd quarter of 2020

• the annual contribution of the annual leave of blue-collar workers (which is normally collected in the course of the month of April)

• any contributions that are still due as a result of a regularisation of contributions; 

• the monthly instalments of any amicable instalment plan granted to an employer by the National Social Security Office. 

 

Note: this is a suspension of payment, but not a suspension of the social security contribution returns, which still have to be presented before the normal legal deadline (by your payroll administration agency). 

There are different types of suspensions: 

 

1. Obligatory closure:  Automatic suspension of payment 

If your enterprise is active in one of the sectors affected by obligatory closure, e.g. the hospitality sector, recreational activities (culture, sports) and non-essential shops, suspension of payment is granted automatically. You can check whether your enterprise can benefit from this automatic suspension by entering your company number on the following page of the website of the National Social Security Office: https://www.uitstelrszbetalingen.be/covid

 

2. Decision of the enterprise to close:  suspension after prior statement

Enterprises that close because they are unable to implement the required sanitary measures in the workplace (‘social distancing’) or for any other reason (e.g. closure of their suppliers), compelling them to stop their entire production and sales, will be granted suspension of payment on the basis of a "sworn statement" of the enterprise. 

 

Entrepreneurs who want to benefit from this suspension have to complete this "sworn statement" in the online form on the website www.socialsecurity.be. Note: this is a secure application, for which you need to log in on the portal with your company's account (if your company does not yet have an account, it first has to register on that site to gain access).  

 

3. Other enterprises? 

For other enterprises that are not compelled to close, but whose economic activity is declining considerably for the second quarter of 2020, the National Social Security Office has communicated that information will follow as to the extent to which they may possible be granted suspension of payment. 

 

 

Amicable instalment plan

 

Your enterprise can also opt to request an instalment plan with the National Social Security Office it you have payment difficulties as a result of the spread of the coronavirus. An instalment plan enables your enterprise to pay the social security contributions relating to the 1st and 2nd quarter of 2020 over a longer period of 24 months maximally by means of monthly instalments. 

 

An instalment plan can be requested by means of an online form on the portal www.socialezekerheid.be. The request should indicate how many monthly instalments your enterprise needs and state how your enterprise is affected by the spread of the coronavirus. 

 

In principle, the National Security Office will communicate its decision about the requested instalment plan in writing within a period of ten working days. 

 

Note: even if your enterprise was granted payment by instalments by the National Social Security Office, the legal penalties will be charge in case of payment of the contributions after the normal due date, i.e. surcharges (10%) and interests on overdue payment (7% per year) calculated on the principal amount of the social security contributions that is still due. It may therefore be in your own interest to limit the number of instalments to a strict minimum. Indeed, interests on overdue payment and surcharges will be charged as long as social security contributions remain due. 

 

If your enterprise obtains an instalment plan approved by the National Social Security Office and as long as the monthly payments of that plan are respected, no mention is made of arrears with the National Social Security Office (which is important within the context of the obligation for a principal who calls upon an enterprise for construction works to deduct social security contributions). 

 

In short: 

• If your enterprise falls within the scope of application of the suspension of payment of social security contributions until 15 December 2020 (after a suspension of approximately 9 months you will pay all social security contribution due at once, without additional costs), it is advisable to make use of this possibility. 

• If you suspect that your enterprise will need longer to pay the social security contributions of the 1st and 2nd quarter of 2020, it is advisable to request an instalment plan with the National Social Security Office, according to which you pay the contributions over a maximum of 24 months (in that case, additional costs will be charged). If your enterprise does not fall within the scope of application of the suspension of payment, an instalment plan can also be a temporary solution. 

 

 

If you need help or advice in order to benefit from one of the above measures, we will gladly assist you.  You can contact us by phone at 051 26 82 68  or by sending an e-mail to info@titeca.be.