Temporary unemployment due to force majeure or economic reasons
If you are temporarily unable to employ your employees as a result of the coronavirus (e.g. quarantine or delivery problems), you can invoke temporary unemployment due to force majeure. This measure will apply until 30 June 2020. The measure may also be invoked pending recognition as a 'company in difficulty'. Such recognition is necessary in order to put white-collar workers into temporary unemployment for economic reasons.
Benefits from the RVA (National Employment Office) will be increased to 70% of the capped average wage, with a maximum amount of EUR 2,754.76 per month. This applies to both force majeure and economic reasons.
Payment plan for NSSO
Anyone who encounters difficulties in paying the NSSO contributions, due to the coronavirus, can apply to the NSSO for amicable instalments for the first and second quarter of 2020.
Payment plan for taxes and VAT
For the payment of the various taxes, you can apply to the Federal Public Service Finance for a repayment plan with guaranteed exemption from interest on arrears and exemption from fines. The repayment plan can be requested for withholding tax, VAT, personal income tax, corporation tax and legal entity tax.
Reduction of prepayment for self-employed persons
If, in the course of the year, you notice that your income is lower than the amount used to calculate your contribution, you can apply for a reduction in the contribution. In addition, for social security contributions for the first two quarters of the year 2020, you can request a one-year postponement of payment without interest on arrears.
Exemption from social security contributions
People who are self-employed in their main occupation or assisting partners who are experiencing difficulties due to the coronavirus may apply for a deferment of, or exemption from payment of social security contributions.
Obtaining a replacement income for self-employed persons (bridging right)
Self-employed persons in their main profession may qualify for the bridging right on the grounds of forced cessation of the activity as soon as it lasts longer than one week. The financial assistance amounts to EUR 1266.37 per month without family expenses and EUR 1582.46 with family expenses.
Flexibility in the execution of federal public contracts
The federal state will not impose fines or penalties on service providers, companies or the self-employed for all federal government contracts where it is demonstrated that the delay or non-implementation is due to the coronavirus.
If you would like to make use of one of these measures or if you are looking for help in dealing with the various challenges you face in the context of the coronavirus, please feel free to contact one of our experts via firstname.lastname@example.org.