Since 1 January employers have paid a low unemployment insurance contribution for permanent contracts and a high unemployment insurance contribution for flexible contracts. The high unemployment insurance contribution is also payable for permanent employees whose overtime has exceeded 30% of their contractual working hours in a calendar year.
This rule could now have unintended consequences in sectors that need employees to work a considerable amount of additional overtime as a result of the coronavirus crisis, such as healthcare. The government is preparing an amendment to address these consequences.
Employers have also been given until 1 July 2020 to draw up a permanent employment contract, in order to comply with the conditions for paying the low unemployment insurance contribution. This period has been extended from 1 April 2020 to 1 July 2020 as a result of the coronavirus crisis.