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Is it possible to supplement the NEO benefit for temporary unemployment?

Tuesday 28/04/2020
Aanvulling bij RVA-uitkering

The NSSO confirms the general principle that it is possible to grant a supplement without having to pay social security contributions (neither the ordinary social security contributions, nor the contributions under the so-called Decava-regime).

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. 

If you have other questions regarding the Corona crisis, please visit our special FAQ

Last update: 30/04/2020

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Saskia Lombaerts
Saskia Lombaerts
Director Tax & Legal