A new special social security contribution should discourage companies from excessively using successive daily temporary agency work contracts from 1 january 2023
On 19 July 2022, the National Labour Council’s social partners proposed introducing a new responsibility mechanism to financially penalise companies that make excessive use of successive daily temporary agency (“interim”) work contracts (SDC): if the SDC number exceeds a certain threshold during a semester, then the company-user will have to pay a special social security contribution. This contribution amount will gradually increase with the SDC number. The National Labour Council has asked the government to take all necessary legal and operational initiatives so that this responsibility mechanism will enter into effect on 1 January 2023.
Click here for DUTCH VERSION – FRENCH VERSION
What are (successive) daily temporary agency work contracts?
Successive daily temporary agency work contracts (SDC) are employment contracts for agency work that are concluded for a maximum of 24 hours with the same user and that immediately follow each other.[1] It is legally permitted to execute this type of temporary agency work contract provided the user can justify the need for such flexibility. This implies that the user should be able to demonstrate that: the work volume depends upon external factors, or the work volume strongly fluctuates or is linked to the nature of a specific task.
Why are (successive) daily temporary agency work contracts popular?
National Social Security Office (“NSSO”) data has shown that SDC are very popular.[2] This observation is not a surprise as it is a flexible instrument that allows company-users to quickly respond to (unpredicted) operational needs, especially in the logistics sector with its “just in time” business models.
Why will the use of (successive) daily temporary agency work contracts be discouraged?
Although the added value of SDC is being recognised, relying on this type of contract may not constitute a business model that guarantees a company’s operational functioning. The excessive use of SDC by a company-user will be discouraged. This is mainly because it results in professional uncertainty for the interim-worker concerned.
In certain sectors, the use of SDC is already strictly regulated and restricted; for companies falling under Joint Committee n° 124 for the construction sector, the use of SDC is even prohibited.
What will the future responsibility mechanism look like?
Company-users will have to pay a special social security contribution if the SDC number exceeds a certain threshold during a 6 month period.[3] The higher the SDC number, the higher the contribution:
| Number of SDC with the same interim worker and with the same company-user during a semester[4] | The amount of the special social security contribution per semester per interim worker |
| 0 – 39 | 0 |
| 40 – 59 | 10 x SDC number: min. EUR 400 – max. EUR 590 |
| 60 – 79 | 15 x SDC number: min. EUR 900 – max. EUR 1,185 |
| 80 – 99 | 30 x SDC number: min. EUR 2,400 – max. EUR 2,970 |
| 100 and more | 40 x SDC number: min. EUR 4,000 |
As an example: a company-user that uses the same interim worker 85 times based on a successive daily temporary agency work contract (SDC) in the period between 1 January and 30 June 2023 would have to pay a special social security contribution amounting to EUR 2,550.
Are there any exceptions to this rule?
In “exceptional circumstances” users can be reimbursed for the special social security contribution (after first having paid it) subject to compliance with a prior, specific procedure. The NSSO will make the final decision as to whether any reimbursement will be granted.
It is worth noting that the social partners have not defined the concept of “exceptional circumstances”.
When will the responsibility mechanism come into force?
The social partners’ aim is to have the responsibility mechanism come into force on 1 January 2023. Whether this target date will be met is not yet certain; not only certain legislative and regulatory initiatives are needed, but also, from an operational perspective, specific tools must be implemented (such as an application allowing a company-user to monitor the SDC number).
If you would like any further information about this subject or about related topics such as agency work, temporary work or staff supply, then the ALTIUS’ employment team is available to assist you.
[1] Or are separated by a maximum of one public holiday or by the usual inactivity days of the user.
[2] In 2020, +/- 25% of all work agency contracts were SDC.
[3] These periods are: between 1 January and 30 June; and between 1 July and 31 December.
[4] Retired individuals, flexi-jobs and occasional works (“gelegenheidswerk”/“travail occasionnel”) in the agri- & horticulture sectors as well as in the hotel sector are excluded from the scope of application.
Written by
Recommended articles
The recent tax and social security reforms on copyright income: what employers need to know
Following an intense debate, the legislator introduced a new tax scheme applicable to copyright income. Main raison for this initiative is the assumed abuse of the until then beneficial tax regime. Under the amended tax rules, employees still qualify for the special tax scheme, but with a stricter legal framework.
Read on
Belgium confirms its adoption of the Framework Agreement on Cross-border Telework
Given the upcoming transition period expiry on 30 June 2023, the long-awaited Framework Agreement on Cross-border Telework was recently published.
Read on
The reformed recognition procedure for dock workers… the end of a legal battle?
A new Royal Decree of 21 December 2022 substantially changes the recognition procedure for dock workers. This Royal Decree was issued in the aftermath of a long-standing legal battle initiated by two major players in the sector that challenged the very specific Belgian legislation on dock workers. Although the principle that dock work can only be carried out by recognised dock workers fully remains in place, the application process to become a recognised dock worker should now become (more) objective, non-discriminatory and transparent.
Read on