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Government changes rules temporary unemployment due to coronavirus

Written by VGD Accountants & Belastingconsulenten | 20 March 2020

Temporary unemployment

The Council of Ministers decided on 20 March that force majeure will be accepted for all employers affected by the coronavirus.

This implies that there is no longer a distinction made between temporary unemployment for reasons of force majeure or for economic reasons.

The procedure temporary unemployment for economic reasons will be fully replaced by temporary unemployment for reasons of force majeure. This force majeure temporary unemployment procedure can be applied retroactively as from 13 March.

The force majeure procedure has also been greatly simplified for both employer and employee: 

No electronic declaration has to be made to the National Employment Office and no control cards C3.2.A have to be filled in for the months March, April, May and June.

The National Employment Office will be notified of temporary unemployment due to force majeure by means of the wage codes that your social secretariat will pass on. It is therefore important to inform your social secretariat sufficiently.

Employees must request the document C3.2. from their trade union or social security office and return it duly completed in order for the payment to be made correctly. This document can be downloaded here.

An additional alleviation includes the possibility of part-time temporary unemployment due to force majeure. It is thus possible to alternate days worked with days of force majeure. Employees receive their usual salary for the days worked.

There is also good news for the employees, because in addition to the increased benefit of 70 percent of the average salary (capped at 2.754,76 euro) they also receive a supplement of 5,63 euro per day. Both amounts will be paid out by the payment institution, i.e. the trade union or the unemployment benefit fund.

In addition, all these days will count towards the calculation of the right to holidays in 2021.

Please do not hesitate to contact us should you have any additional questions, troubles or concerns. We will follow this up on your behalf to ensure that you get the best possible guidance and advice. Please contact our advisors at corona@vgd.eu