On 30 November 2020, Belgium published the Law of 24 November 2020 on support measures in the context of the COVID-19 pandemic. The main measure of the law, which is effective retroactively from 1 July 2020, allows companies facing serious economic difficulties due to the COVID-19 pandemic to request an installment payment plan for social security contributions for the third and fourth quarter of 2020, including contribution due up to 28 February 2021. If a payment plan is provided, no penal…