by Marie-Laure Dekeyzer
It was recently confirmed that the procedure in respect of temporary unemployment will be substantially simplified. This was approved today by the Council of Ministers. This simplified procedure will ensure that you, as an employer, can devote extra attention to payroll processing in the months ahead.
Henceforth, all applications from employers affected by coronavirus, both in the event of compulsory closure and temporary economic unemployment, will automatically fall under the heading 'force majeure'. You therefore only have to take account of the formalities in relation to temporary unemployment due to force majeure. If you have already applied for force majeure on behalf of your company, your application will be upheld.
In addition, the National Employment Service (Rijksdienst voor Arbeidsvoorziening) will automatically reclassify all applications already made for temporary unemployment for economic reasons, for the period from 13 March 2020 to 20 March 2020, which stated corona. In other words, all applications in respect of economic unemployment that are linked to corona, will automatically be changed to unemployment owing to force majeure. As an employer, you do not have to make a new declaration, because your previous declaration will still be valid. Based on your original application, the National Employment Service will examine the file and forward potential approval to you.
In order to handle the applications as quickly and smoothly as possible, the mandatory C3.2a documents for employees are no longer required in the months of March, April, May and June 2020. Other obligations in relation to temporary economic unemployment as a result of coronavirus, i.e. the 'validation book' and the 'first effective day of unemployment declaration' also no longer apply.
This simplified procedure will ensure that you, as an employer, can devote extra attention to the payroll processing in the months ahead. In the statements on wage tax and national insurance contributions, for each employee, you must clearly state on which days they were absent due to force majeure. That is because the benefit that is paid is based on this information.
In addition, there is a specific document entitled C3.2 employee - Corona, which employees can use to inform their disimbursement organisation of their details. Below is an example of this form. The intention is that employees complete this document and subsequently send it to their disimbursement organisation. Employees who are not affiliated with a trade union can receive assistance in this matter from the Auxiliary Fund for Payment of Unemployment Benefits (Hulpkas voor Werklozen).
If you have any questions about this procedure, please contact one of our specialists at corona@vdl.be, or your account manager.
Marie-Laure Dekeyzer
Team Manager Payroll Marie-Laure.Dekeyzer@vdl.be
Disclaimer
In our opinions, we rely on current legislation, interpretations and legal doctrine. This does not prevent the administration from disputing them or from changing existing interpretations.
Read our latest insights and news releases to stay abreast of changes in your industry.