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24 AVRIL 2014. - An Act to amend various provisions relating to the pension plan for self-employed persons, taking into account the principle of a career unit (1)

PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER 1^er. - Introductory provision
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
CHAPTER 2. - Amendments to Royal Decree No. 72 of 10 November 1967 relating to the retirement and survival pension of independent workers
Art. 2. Article 19 of Royal Decree No. 72 of 10 November 1967 concerning the retirement and survival pension of self-employed persons, inserted by section 142 of the Act of 15 May 1984, is replaced by the following:
"Art. 19. § 1^er. When the independent worker may claim a pension under this Order and a pension or benefit by taking place under one or more other plans and when the total number of days taken into account in all of these plans exceeds 14,040 full-time equivalent days, the professional career that is taken into account in calculating the self-employed pension is diminished by as many days as the total amount of full-time equivalent is said
A similar reduction shall be applied where the surviving spouse of an independent worker may claim a survival pension or a transition allowance under this Order and a survival pension or transition allowance or a benefit taking place under one or more other plans and that the total number of full-time equivalent days taken into account in all of these plans exceeds the number obtained by multiplying 312 full-time equivalent days by the d §^erof the Royal Decree of 30 January 1997 on the pension plan for self-employed persons pursuant to articles 15 and 27 of the Act of 26 July 1996 on social security modernization and ensuring the viability of the legal pension schemes and article 3, § 1^er, 4°, of the law of 26 July 1996 to fulfil the budgetary conditions of Belgium's participation in the European Economic and Monetary Union for the survival pension, i.e. in Article 7bis, § 1^er, paragraph 2, of the same order for the transition allowance.
For the purposes of this article it is necessary to hear by "other regime":
1° any other Belgian pension and survival regime;
2° any other similar regime of a foreign country excluding plans under the scope of European social security regulations or bilateral social security agreements that provide for the totalization of the periods of insurance registered in the signatory countries and the granting of a national dependant pension of each of these countries, prorated to the periods of insurance registered in each of them;
3° any regime applicable to the staff of an institution of public international law.
§ 2. In the event of a cumulative pension under this Order with a pension under Royal Decree No. 50 of 24 October 1967 relating to the retirement and survival pension of employed workers, the full-time equivalent days that open the least benefitable pension entitlement shall be deducted for the purposes of this provision, regardless of the plan in which these days were made.
A similar reduction is applied where the surviving spouse of an independent worker may claim a survival pension or a transition allowance under this Order and a survival pension or transition allowance under Royal Decree No. 50 of 24 October 1967 relating to the retirement and survival pension of employed workers.
§ 3. The King determines:
1° in which the reduction referred to in this section is not applied or is assouplie;
2° how, in the event of a cumulative retirement or survival pension or transition allowance in the plan of self-employed persons with a retirement or survival pension or a transition allowance in the plan of employed workers, the professional career is diminished;
3° how, in the event of a cumulative pension in the plan of self-employed persons with a similar pension in another plan, the professional career is diminished;
4° what should be heard by "fraction";
5° which portions of pension granted under other plans are not considered for the purposes of this section;
6° what is necessary to hear by "full board in another diet";
7° what should be heard by "full-time equivalent days as an independent worker";
8° what should be heard by "full-time equivalent days in another diet" and how the full-time equivalent days are taken into consideration. ".
CHAPTER 3. - Amendments to the Royal Decree of 30 January 1997 on the pension plan for self-employed persons pursuant to articles 15 and 27 of the Act of 26 July 1996 on social security modernization and ensuring the viability of the legal pension schemes and article 3, § 1^er4° of the Act of 26 July 1996 to fulfil the budgetary conditions of Belgium's participation in the European Economic and Monetary Union
Art. 3. In Article 4 of the Royal Decree of 30 January 1997 on the pension plan of self-employed persons pursuant to Articles 15 and 27 of the Act of 26 July 1996 on social security modernization and ensuring the viability of the legal pension schemes and Article 3, § 1^er, 4°, of the Act of 26 July 1996 to fulfil the budgetary conditions of Belgium's participation in the European Economic and Monetary Union, last amended by the Act of 27 December 2006, paragraph 4 is replaced by the following:
§ 4. When the number of full-time equivalent days as an independent worker obtained by multiplying the numerator referred to in § 3 by 312 is greater than 14,040, this number is limited to 14,040 full-time equivalent days.
The King shall determine what is to be heard by full-time equivalent days as an independent worker for the purposes of this paragraph.
Art. 4. In section 6 of the same order, paragraph 5 is replaced by the following:
§ 5. The reduction of professional careers under Article 4, § 4, paragraph 1^er, or pursuant to Article 19 of Royal Decree No. 72 deals with full-time equivalent days as an independent worker who open the least advantageous pension entitlement.
The reduction referred to in the previous paragraph may not exceed 1,560 full-time equivalent days. These days are determined as follows:
1° the pension granted for each calendar year is divided by the number of full-time equivalent days taken into account for the year concerned to determine their pension contribution;
2° the number of full-time equivalent days to be deducted and their corresponding pension contributions are eliminated from the calendar year with the lowest daily pension contribution;
3° where the number of full-time equivalent days of the calendar year referred to in 2° is less than the number of full-time equivalent days to be deducted, the excess number of full-time equivalent days to be deducted and their pension contributions are eliminated from the calendar year with the lowest pension contribution;
4° it is used as a measure in the calendar years whose pension contribution becomes the least advantageous as long as the number of full-time equivalent days to deduct from the professional career is not reached.
The King shall determine what is to be heard by full-time equivalent days as an independent worker for the purposes of this paragraph. "
Art. 5. In article 7, § 3, of the same order, paragraph 2 is replaced by the following:
"When the number of full-time equivalent days as an independent worker obtained by multiplying the numerator of the fraction referred to in § 2 or in this paragraph, paragraph 1^er, as the case may be, by 312 is greater than the number obtained by multiplying the denominator of the same fraction by 312, the full-time equivalent days are taken into consideration in the result of the latter multiplication.
The King shall determine what is to be heard by full-time equivalent days as an independent worker for the purposes of this paragraph. "
Art. 6. In section 9 of the same order, paragraph 5 is replaced by the following:
"The reduction of professional careers under Article 7, § 3, paragraph 2, or under Article 19 of Royal Decree No. 72 deals with full-time equivalent days as an independent worker who open the right to the less advantageous pension.
However, the number of days to be deducted may not exceed the number obtained by multiplying by 104 a third of the denominator of the fraction referred to in Article 7, § 2 or § 3, paragraph 1^er. These days are determined as follows:
1° the pension granted for each calendar year is divided by the number of full-time equivalent days taken into account for the year concerned to determine their pension contribution;
2° the number of full-time equivalent days to be deducted and their corresponding pension contributions are eliminated from the calendar year with the lowest daily pension contribution;
3° where the number of full-time equivalent days of the calendar year referred to in 2° is less than the number of full-time equivalent days to be deducted, the excess number of full-time equivalent days to be deducted and their pension contributions are eliminated from the calendar year with the lowest pension contribution;
4° it is used as a measure in the calendar years whose pension contribution becomes the least advantageous as long as the number of full-time equivalent days to deduct from the professional career is not reached.
The King shall determine what is to be heard by full-time equivalent days as an independent worker for the purposes of this paragraph. "
CHAPTER 4. - Amendments to the Act of 11 May 2003 amending various provisions relating to the retirement pension of employed and independent workers, taking into account the principle of the career unit
Art. 7. Section 3 of the Act of 11 May 2003 amending various provisions relating to the retirement pension of employed and independent workers in the light of the principle of the career unit is repealed.
CHAPTER 5. - Final provisions
Art. 8. The provisions of this Act shall apply to pensions of self-employed persons who are actually taking place and for the first time not earlier than 1^er January 2015.
Art. 9. This Act comes into force on 1^er January 2015, with the exception of Article 2, with respect to Article 19, § 2, and § 3, 2°, which come into force on the date to be fixed by the King.
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 24 April 2014.
PHILIPPE
By the King:
Minister of Independents,
Mrs. S. LARUELLE
Minister of Pensions,
A. DE CROO
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
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Note
(1) House of Representatives
(www.lachambre.be)
Documents: 53-191 - 3416.
Full report: 20 March 2014.
Senate
(www.senate.be)
Documents: 5-2780.
Annales of the Senate: March 27, 2014.