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Exemption from employer contributions

Basis: Flemish Government Orders 13/11/2015

Shipowners with an operating base in the territory of the Flemish Region or an operating base in an EEA Member State (other than Belgium), who employ seafarers on seagoing vessels carrying goods or passengers (at least 13 passengers) that are registered in a register of a Member State of the European Economic Area (see 'Registers of EEA Member States', below) are exempt from employer contributions with regard to all branches and schemes within which the NSSO organises collection, with the exception of:

  • basic employer contribution (overall employer's contribution): 0.05%
  • asbestos fund: 0.01% (only owed for work from 01/01 – 30/09 for each calendar year)
  • annual holiday (shipmates/shoregangers): 15.72%
  • non-statutory pensions (on the contributions deposited by the shipowner: 8.86%
  • non-recurrent result-based benefits: 33%

The same goes for employment by a shipowner within the dredging transport sector on sea-going dredging ships with their own propulsion which are equipped to transport a cargo on the sea, for which a certificate of registry is provided in a Member State of the EEA, and whereby at least 50% of operating time involves transport at sea.

The same goes for employment by a shipowner on sea-going tugs that carry out 50% of their operating time at sea. A proportionate share of the waiting time shall be eligible as sea transport for the calculation of the intended threshold of 50%.

The same goes for employment by a shipowner on vessels pursuing one of the following activities:

  • laying cables on the prepared seabed,
  • laying pipes on the prepared seabed,
  • towing and lifting infrastructures in connection with installation and maintenance works at sea,
  • research of the seabed in connection with installation and maintenance works,
  • targeted discharge of rocks on the seabed in connection with installation and maintenance works at sea,
  • transport of parts at sea in connection with installation and maintenance works at sea,
  • transport and accommodation of persons in connection with installation and maintenance works at sea.

Registers of the Member States of the EEA

Basis: EEA-guidelines 2004/C 13/03, annex

Registers of Member States include:

  • all primary registers of Member States
  • the following registers that are localised in Member States and are subject to the law thereof:
    • DIS: the Danish International Register of Shipping,
    • ISR: the German International Register of Shipping,
    • MAR: the International Register of Shipping of Madeira,
    • the Italian International Register of Shipping,
    • the Register for the Canary Islands,
    • the Registers of the Kerguelen, the Dutch Antilles, the Isle of Man, Bermuda, Cayman (under conditions as set out in point 2.2, second paragraph of the Guidelines),
    • Register of Gibraltar.