Reform of Plus Plans from 1 January 2022: regulations put in place SD Worx Knowledge Centre Source The Royal Decree of 27 January 2022 amending the Royal Decree of 16 May 2003 implementing Chapter 7 of Title IV of the framework law of 24 December 2002 (I), on harmonising and simplifying the regulations concerning reductions in social security contributions, p. 9795.
From 1 January 2022, new rules apply to the target group reduction for first recruitments. The changes are the result of an evaluation of the system of this target group reduction. However, there was still no implementing decree. This was announced on 10 February. The legislation has now been fully amended. New principles Let's recap the new principles we need to follow from 1 January 2022: •
The target group reduction for the first employee is no longer an unlimited exemption from social security contributions in terms of the amount It is now also a (limited) flat-rate reduction of maximum €4,000 per quarter for full quarterly performance. However, the reduction is unlimited in time. This applies to each target group reduction for the first employee from 1 January 2022, even if the employer has opened the right to the reduction before 1 January 2022. However, there is no retroactive application.
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All occasional workers and flexi-job workers are completely excluded from the system (for the count, the opening of the right, the application of the reduction)
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The existing calculation method for determining whether an employee who is newly employed is a replacement for a person who was previously employed in the technical business entity (TBU) is now laid down in the decree
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A new tolerance rule applies to that calculation method A maximum of five effective days (with the highest employment) are not taken into account when assessing the maximum simultaneous employment in the TBU in the reference period. For example, we disregard accidental or exceptional employment when checking replacements in the TBU.
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The same employer (legal entity) may only apply the reductions for the first to sixth employee once This new rule is aimed at the situation of the continuation of a target group reduction opened elsewhere (in the case of restructuring or legal change of the employer). From 2022, in the event that several first or nth reductions were applied for one employer (legal entity), the employer concerned will have to choose.
SD Worx Social/Legal News March 2022
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