These measures concern three types of deferral of payment:
1. Automatic deferment
The sectors of hotel and catering, leisure, culture and sport and all undertakings affected by compulsory closure in accordance with the provisions of the Ministerial Decree of 18 March 2020 will automatically obtain this postponement.
On the website of the NSSO you can easily check whether you can benefit from this automatic postponement on the basis of your company number.
2. Full closure: postponement after declaration on honour
Companies that are not targeted by a mandatory closure, as stated in the Ministerial Decree of 18 March 2020, but that are closed because they are unable to comply with the sanitary measures, will be able to obtain a deferral of payment on the basis of a declaration of honour.
Companies that are not obliged to close down but that have decided to close down completely for reasons other than inability to comply with sanitation provisions may also benefit from a deferment of payments by means of a statement of honour. For example: a company that closes down as a result of the closure of customers and production comes to a standstill.
Complete closure is understood to mean the cessation of production and sales. It is not required that everyone within the company has resigned. It is possible that certain employees may still be active.
The form 'declaration on honour' can be found on the social security portal.
The NSSO will carry out subsequent checks on this form.
3. Companies that have not closed down completely and see their economic activity seriously reduced : postponement after declaration on honour
Employers who do not close down completely, but whose economic activity fell sharply in the second quarter of 2020, may also, on the basis of a declaration on honour, request a deferral of payments.
They should declare that:
- There is a reduction of at least 65 % of the turnover relating to the second quarter of 2020 compared to the turnover relating to the second quarter of 2019 or the first quarter of 2020;
- There is a reduction of at least 65% in the payroll relating to the second quarter of 2020 compared to the second quarter of 2019 or the first quarter of 2020.
The NSSO will carry out ex post checks on this.
4. No deferral
Public administrations, their institutions and services cannot invoke a deferral of payments.
For which amounts owed to the NSSO?
The deferral of payment relates to all payments as from 20 March 2020.
- the changes to the contributions still to be paid;
- the monthly instalments of the current amicable repayment plans;
- the third advance for the 1st quarter (to be paid on 05/04/2020) (only for the companies that are obliged to close down and the companies that were forced to close down completely because of the cessation of production or sales);
- the balance for the 1st quarter (to be paid on 30/04/2020)
- the debit message annual leave sent to employers from 01/04/2020 and payable before 30/04/2020;
- the advances for the 2nd quarter (to be paid on 05/05, 05/06 and 05/07/2020);
- the balance for the 2nd quarter (payable on 31/07/2020).
Attention: the deferment of payment applies to all contributions collected by the NSSO (employer's contributions, employee's contributions and special contributions, including Social Security contributions) and runs until 15/12/2020.
For the sake of understanding: the obligation to submit the NSSO declaration within the set deadlines remains in force.
Last update: 30/04/2020