Corona virus Covid-19: Belgian measures with regard to employment
In these challenging times, we’d like to outline a number of possible support measures for you as an employer. We highlight the fact that the below mentioned measures only relate to the employment of your employees. You may also be eligible for other measures with regard to corporate tax, VAT, etc. Further on, we can’t emphasize enough that the Belgian government adjusts these measures as much as every day. This newsletter reflects the state of affairs on March 23, 2020.
Temporary unemployment
Under certain conditions, you can apply for temporary unemployment for the employees you can no longer employ full or part time. If, what and how is to be looked into on a case by case basis, so for any question please contact your Payroll Business Partner at Pro-Pay. Together with Pro-Pay’s legal department, he or she will check which measures are possible and what procedures need to be followed.
Withholding tax
The authorities grant a two-month deferment of payment of the withholding tax on earned income.
- Payment period withholding tax on earnings February 2020 extended to May 13, 2020
- Payment period withholding tax on earnings March 2020 extended to June 15, 2020
- Payment period withholding tax on earnings 1st quarter 2020 extended to June 15, 2020
In addition to this deferral, you can also apply to receive an exemption from default interest or remission of fines, or request a repayment plan. Such an application must be submitted before June 30, 2020. Note: this does not happen automatically! Contact your Payroll Business Partner for assistance.
Social security
As far as the employer’s contributions for social security are concerned, different support measures apply. Companies that are closed on government order can benefit from an automatic deferment of payment of social security contributions until December 15, 2020.
Companies that are not obliged to close but that suffer from the Corona crisis economically can apply for a deferment of payment or for an amicable payment plan.
