- 29 Jan 2019
The National Social Security Office (“NSSO”) has confirmed in an official statement that the special contribution applies only in cases in which a sectoral CBA with regard to employability-increasing measures has been concluded but the provisions of this CBA are not complied with.
The special contribution is therefore not due in case of a dismissal of an employee working in an industry in which no sectoral CBA with regard to the employability-increasing measures was concluded.
The Law on the Single Statute of 26 December 2013 introduced the obligation for the sectors to conclude a sectoral CBA by at the latest 1 January 2019 which would provide the right to a dismissal package in which employability-increasing measures of one-third of the notice period or of the indemnity in lieu of notice would be offered to an employee being dismissed with a notice period (or indemnity) of at least 30 weeks.
The legislator also provided for a sanction by means of a special NSSO contribution if – as of 1 January 2019 – an employee meeting the conditions to be entitled to a dismissal package with employability-increasing measures nevertheless works the full notice period or receives the entire indemnity. This special contribution amounts to 1% borne by the employee and 3% borne by the employer.
Up until now – according to our information – in no sector has there been a CBA concluded providing such a dismissal package with employability-increasing measures.
As was somewhat expected, the NSSO has now also officially confirmed that the special contribution is not due in case of a dismissal of an employee working in an industry in which no sectoral CBA was concluded.
> Action point
Do keep an eye on whether your sector at some point concludes a sectoral CBA regarding. Then ensure that employability-increasing measures are offered to any dismissed employees so as to avoid having to pay the special contribution.