Which Corona support measures still apply this summer?

Increase in voluntary overtime limit

The Corona overtime measure has been extended to 30 September 2021 for critical industries. The social partners go one step further in the Intersectoral Agreement. The increase in voluntary overtime to 220 hours will be extended until the end of 2022 for all sectors.

As a result of this measure, 120 of the 220 voluntary overtime hours are subject to a favourable social and fiscal regime. These overtime hours are exempt from social security contributions and personal income tax. The gross amount is therefore equal to the net amount. No overtime is due on these voluntary overtime hours, and you do not have to charge them to your employee's working hours.

Homeworking allowance

The increase in the maximum allowance for working from home from EUR 129.48 to EUR 144.31 will continue until the end of September 2021. This expense allowance is free of taxes and social security contributions.

Temporary Corona Unemployment

The temporary Corona unemployment for all sectors via the simplified procedure is extended until the end of September 2021. You can still apply for this temporary unemployment if there is insufficient work for all your employees, or if an employee must go into quarantine or take care of his children as a result of a Corona measure.

The unemployment benefit continues to be increased to 70% of the capped salary (EUR 2,754.76 gross per month). The RVA also pays the supplement of EUR 5.63 per day. The withholding tax on professional income remains reduced to 15%. The granting of control cards to workers in temporary unemployment is still not necessary.

Social contributions for self-employed

Until 30 September 2021, no sanctions will be imposed by the NSSO if you do not pay the advances of social security contributions on time. The possibility of an instalment plan without penalties also remains.

Supplementary incapacity for work benefit

Self-employed persons who are unable to work can claim the supplementary crisis benefit from their health insurance fund up to the end of September. The total daily amount therefore corresponds to the amount of the financial payment made by the Corona bridging entitlement. The incapacity for work must only be recognised from 1 March 2020. The system of supplementary benefits for workers who are unable to work will also be retained.

Bridging entitlement for the self-employed

1. As a self-employed person, you can claim the double Corona-bridging entitlement. This is extended to 30 September 2021 for sectors that are still closed. If you are self-employed in a sector that was allowed to open its doors again on 9 June, you can still make use of the double Corona-bridging entitlement in June.
2. Up to 30 September 2021, you can still make a claim on the crisis-bridging entitlement in case of a drop in turnover. This financial benefit is for self-employed persons whose turnover has been significantly reduced by the Corona pandemic. This is a decline in sales of at least 40% compared to the same calendar month in 2019.
3. The crisis-bridging entitlement when quarantining or caring for a child is also extended until the end of September 2021.
4. As of July 2021, another type of crisis-bridging entitlement will come into effect. You are eligible for this if the government imposes a closure measure which means that your self-employed activity must cease. This is therefore stricter than the double Corona-bridging entitlement. If you are only able to continue your activities partially or not at all due to a closure measure imposed on a company to which your activity is linked, you will not be eligible

Social security reduction in case of re-employment

If you, as an employer, are bringing back temporarily unemployed employees or hiring additional people, you will receive a NSSO reduction on that employment in the third quarter of 2021. The reduction applies to a maximum of five workers per establishment.

Sectoral support measures

Specific support measures also apply to specific sectors. Among other things, the new support package for the hospitality, events and culture sector states that hours worked by a student in the third quarter of 2021 will not count towards the annual quota.

Employers in the hospitality industry also do not have to pay a contribution to the holiday fund before 2021. The government is taking care of this, so that employees will receive their holiday pay.

Flemish support measures

In addition to the above support measures, there are also a number of Flemish relaxations. Consider, for example, the Corona globalisation mechanism. You can claim this as a company if you:

• have an operating head office in the Flemish Region,
• generated at least EUR 450,000 in turnover in 2019,
• experienced a decrease in turnover of at least 60% in the period from April to December 2020, and
• suffered losses as a result of the Corona measures.

The grant awarded will normally be 10% of sales from April to December 2019, but may be less in certain cases. You must apply for this aid no later than 30 September 2021.

In addition to extending a number of support measures, the core cabinet also announced that re-launch initiatives and more exceptional measures would follow from 1 October. We will, of course, keep you informed.

Do you still have questions about a certain support measure? Please don’t hesitate to contact HR Legal.