The NOSS stipulates as the only condition regarding the amount of the supplement, that the sum of the NEO payment that the employee will receive and the supplement may not result in the employee receiving net more than he would have received if he had worked.
The 'net' here refers to the taxable salary (gross salary - NOSS). The taxable salary of the month preceding the first month of temporary unemployment is the reference. However, if the employee has a variable salary, the average salary of the previous months is taken into account. Only wages on which social security contributions are due may be taken into account. Benefits such as luncheon vouchers etc. cannot be compensated.
If, as an employer, you want to pay a supplement to the unemployment benefits your employees receive, it is important that employees of the same category are treated equally.
Last update: 30/04/2020