COVID-19: Payment Plan NSSO

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EY Belgium Tax

27 Mar 2020
Subject Tax alert
Categories Covid-19
Jurisdictions Belgium

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As a result of the financial consequences for companies resulting from the corona crisis, the government has taken various measures to support companies affected by the corona virus.

One of these measures concerns payment of contributions to the National Social Security Office (RSZ/ONSS).

What does the measure consist of?

Companies in economic turmoil due to the COVID-19 outbreak, may experience difficulties to pay their social security contributions on time. Such companies can apply to the NSSO for a payment plan, currently applicable for the first and second quarter of 2020.

This is a measure that already existed before the corona crisis, but the government extended the application to companies in difficulty as a result of the corona crisis.

What is a payment plan?

When the NSSO allows a company a payment plan, outstanding invoices can be paid in installments. Monthly payments can be spread over a maximum period of 24 months.

Through this scheme, in addition to spreading the burden of the social security costs over a longer period of time, further consequences related to outstanding social security debts are avoided. This means not only will the company avoid NSSO contribution raises, execution writs or judicial procedures to collect outstanding contributions – and the additional costs that come with it. The company also won’t be branded as a social security debtor for whom the withholding obligation under article 30bis/30ter of the NSSO-law would apply.

Who is eligible?

Employers who employ personnel and who are experiencing difficulties in paying their employer social security contributions due to the coronavirus. Companies must thus be able to demonstrate that the payment difficulties are the result of the disruption caused by the coronavirus.

For the time being, the possibility of a payment plan will be allowed for the contributions relating to the first and second quarter of 2020.

How to apply for the payment plan?

The payment plan must be requested through an online request form on the website of the FPS Social Affairs.

The corona crisis will be accepted as a reason for settlement. The company must explain how it is affected by the coronavirus, in the online form.

If the NSSO has any further questions about the application, it will contact the company itself within a period of 2 working days. The answer of the NSSO can be expected within 10 working days. Please note that these are the normal deadlines, which can be a bit longer in case of a large number of applications.