The Program Law of 27 December 2004 has been published in the Official Gazette of 31 December 2004 (*). This law includes, among others, a major change for employers employing workers on a part-time basis, i.e. lots of employers.

Context:

Companies or individuals employing part-time workers have to comply with a number of specific formalities, and notably with publicity requirements of the part-time workers’ working hours. In case of breach of these publicity requirements, part-time workers are presumed to be full-time workers by the social security service (RSZ/ONSS). As a result, the employer is liable for payment of employer and employee RSZ/ONSS contributions on a full-time equivalent salary (i.e. the salary the beneficiary would have been entitled to on a full time basis). This sanction was however not applied when the employer could provide evidence that the employee was actually a part-time worker.

News:

As from 1 January 2005, this presumption is not refutable by the employer anymore. As a result, employers failing to comply with the publicity requirements for part-time workers’ working hours, are likely to have to pay the ONSS/RSZ contributions on a full-time equivalent salary, except if the social inspection would itself state that the employee at stake could not materially carry out a full-time employment (e.g. because he/she is also employed by another employer).

The level of the sanction (i.e. 35% employer contributions and 13,07% employee contribution applied to a non existing salary) should encourage employers to ensure compliance with the aforesaid publicity requirements.

(*) http://news.hrservices.be?lk200501121