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Update - Belgium Enacts Social Security Payment Relief in Response to Energy Crisis — Orbitax Tax News & Alerts

On 23 November 2022, Belgium published the Law of 10 November 2022 in the Official Gazette to provide social security contribution payment relief for employers facing economic difficulties as a result of the energy crisis. As previously reported, the relief, which must be requested, allows employers to pay social security contributions in special installments without the penalties and interest normally associated with regular installment schemes. The relief is available in respect of contributions declared in the third and fourth quarters of 2022 and the first quarter of 2023, as well as the payment of contribution adjustments due up to 30 June 2023. The law is effective retroactively from 1 July 2022.