Legislation To Adapt Reductions In Employer Contributions For Social Security As A Result Of The 6Th Reform Of The State

Original Language Title: Loi visant à adapter les réductions des cotisations patronales pour la sécurité sociale à la suite de la 6e réforme de l'Etat

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belgiquelex.be - Carrefour Bank of Legislation

24 AVRIL 2014. - Law to adapt the reductions of employers' contributions to social security following the 6e State reform



PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
On a proposal by the Minister of Social Affairs and the Minister of Employment,
We stopped and stopped:
Article 1er. This Act regulates a matter referred to in Article 78 of the Constitution.
Art. 2. In Article 38, § 3, of the Law of 29 June 1981 establishing the general principles of social security of employed workers, the first sentence of the first paragraph to item 9 is supplemented as follows:
"with the exception:
1° of subsidized contract referred to in Chapter II of Part III of the Programme Law of 30 December 1988.
2° of the subsidized contract referred to in Royal Decree No. 474 of 28 October 1986 establishing a regime of contract subsidized by the State with certain local authorities;
3° of contract workers in replacement of statutory workers who benefit from a career interruption, established by sections 99 to 107 of the Law of Recovery of 22 January 1985 containing social provisions;
4° of contract workers referred to in Article 9, § 1erin Article 10quater, § 1erand Article 12, § 1erthe Act of 10 April 1995 on the redistribution of work in the public sector;
5° of contract workers in replacement of personnel referred to in section 4 of the Act of 19 July 2012 relating to the four-day week and to work half-time from 50 to 55 years in the public sector;
6° of the workers occupied pursuant to Article 60, § 7, of the Act of 8 July 1976 organic of the public centres of social action. »
Art. 3. Section 324 of the Program Law (I) of 24 December 2002 is supplemented by a 6° written as follows:
"6° the social maribel: the reduction referred to in section 35, § 5, of the law of 29 June 1981 establishing the general principles of social security of wage workers. »
Art. 4. In article 325, paragraph 2, of the same law, the words "the reduction of employer contributions as referred to in section 35, paragraph 5, of the law of 29 June 1981" are replaced by the words "social maribel".
Art. 5. In article 326, paragraph 4, of the same law, the words "the reduction of employers' contributions as stipulated in article 35, § 5, of the law of 29 June 1981" are replaced by "the social maribel".
Art. 6. Section 332 of the Act is supplemented by a paragraph written as follows:
"The King may, by a deliberate order in the Council of Ministers, provide, with respect to the employers of the workers referred to in section 353bis/9, 353bis/10, 353bis/13 and 353bis/14 of this Act, that a minimum threshold for overall benefits of the various occupations of the same worker in the same employer shall not be reached. »
Art. 7. In section 336 of the Act, the following amendments are made:
1° "G7," is each time added between the words "G6," and "G8" and the words "G9 or G10" are each time replaced by "G9, G10, G11, G12 or G13".
2° ° after the sentence "G6 is equal to 1.150 euros.", the sentence "G7 is equal to the balance of the dues due to article 326, paragraph 1er, which remains after application of Article 326, paragraphs 2, 3, 4 and 5. With the exception of the minimum threshold for comprehensive benefits, section 337 is not applicable." is added.
3° after the phrase "G10 is equal to 500 euros", the following phrases are added:
"G11 equals 770 euros.
G12 is equal to 726.50 euros.
G13 is equal to the balance of contributions due under section 326, paragraph 1er, which remains after application of Article 326, paragraphs 2, 3, 4 and 5. Where applicable, the amount thus obtained shall be reduced from the amount of the salary restraint contribution referred to in section 38, § 3bis, of the Act of 29 June 1981. Section 337 is not applicable. »
Art. 8. Section 337 of the Act is supplemented by a paragraph written as follows:
"The King may, by a deliberate order in the Council of Ministers, provide, with respect to the employers of the workers referred to in sections 353bis/9, 353bis/10, 353bis/13 and 353bis/14 of this Act, that a minimum threshold for the overall benefits of the various occupations of the same worker in the same employer shall not be met. »
Art. 9. In section 338 of the Act, the following amendments are made:
1° ° is added "G7" between the words "G6" and "G8" and the words "G9 or G10" are each replaced by "G9, G10, G11, G12 or G13";
2° the article is supplemented by a paragraph written as follows:
"The King may provide that, after the calculation of the target group discount for workers referred to in subsection 13, the amount so obtained, is limited to a maximum amount to be determined by himself. »
Art. 10. In Section 3 of Chapter 7 of Title IV of the Act, a sub-section 10 is inserted, as follows:
"Subsection 10. Contractual subsidized."
Art. 11. In subsection 10, inserted in section 17, an article 353bis/9 is inserted as follows:
"Art. 353bis/9. The public authorities and those who are assimilated, as referred to in section 93 of the Program Law of 30 December 1988, may benefit from a group-target reduction to:
1° of the subsidized contract they occupy under the conditions of Chapter 2 of Title III of the Programme Law of 30 December 1988, to the maximum of a lump sum determined by the King by a deliberate order in Council of Ministers.
2° contract workers in replacement of civil servants who have a career interruption established by sections 99 to 107 of the law of 22 January 1985 of recovery containing social provisions, even if no premium is due for their occupation.
Employers referred to in section 335 of this Act may also benefit from a group-target reduction, to the maximum of a lump sum determined by the King by a deliberate order in Council of Ministers, to:
1° contract workers referred to in Article 9, § 1erin Article 10quater, § 1erand Article 12, § 1erthe Act of 10 April 1995 on the redistribution of work in the public sector;
2° contract workers in replacement of personnel referred to in Article 4 of the Act of 19 July 2012 relating to the four-day week and to work half-time from 50 to 55 years in the public sector. »
Art. 12. In the same subsection 10, an article 353bis/10 is added, as follows:
"Art. 353bis/10. Employers referred to in Article 335 may benefit from a group-target reduction for subsidized contractors under the conditions of Royal Decree No. 474 of 28 October 1986, creating a regime of contract subsidiated by the State with certain local authorities, to the maximum of a lump sum determined by the King by a deliberate order in the Council of Ministers. »
Art. 13. In Section 3 of Chapter 7 of Title IV of the Act, a sub-section 11 is inserted as follows:
"Subsection 11. Reduction for home staff. »
Art. 14. In subsection 11, inserted by section 13, an article 353bis/11 is inserted as follows:
"Art. 353bis/11. Employers referred to in section 335 who hire domestic workers may, for one of them, benefit from a group-target reduction, to a maximum of a lump sum determined by the King by a deliberate order in the Council of Ministers. For the purpose of this subdivision, the employers concerned are the natural persons who, since 1er January 1980, was not subject to the Social Security Act of 27 June 1969 because of the occupation of domestic workers. The King may determine additional conditions to which the employer must meet at the time of the undertaking.
Home staff means the worker who is primarily engaged in manual or intellectual work within the field, either inside or outside the house, for the private needs of the employer or his family.
Domestic workers, workers who undertake to perform, against remuneration and under the authority of the employer, mainly hand-held household work, for the purpose of the employer's household or family's household;
The King may determine additional conditions to which the worker must meet at the time of the undertaking
Art. 15. In Section 3 of Chapter 7 of Title IV of the Act, a sub-section 12 is inserted as follows:
"Subsection 12. Child caretaker. »
Art. 16. In subsection 12, inserted by section 15, an article 353bis/12 is inserted as follows:
"Art. 353bis/12. The employers referred to in Article 335, who as a registered foster family services referred to in Article 3, 9°, of the Royal Decree of 28 November 1969 enacted in accordance with the law of 27 June 1969 revising the decree-law of 28 December 1944 concerning the social security of the workers, occupy persons who provide the day reception of children, benefit for each of the so-called maximum amount of the workers of a discount group-rate »
Art. 17. In Section 3 of Chapter 7 of Title IV of the Act, a sub-section 13 is inserted as follows:
"Subsection 13. Artists. »
Art. 18. In subsection 13 inserted by section 17, an article 353bis/13 is inserted as follows:
"Art. 353bis/13. Employers referred to in section 335 who occupy persons providing artistic benefits and the employer referred to in section 1erbis of the law of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers for persons who provide artistic benefits and/or produce artistic works, may benefit from a group-target reduction, to the maximum with a lump sum determined by the King by a deliberate decree in Council of Ministers.
The King may determine the minimum quarterly reference salary below which the target group discount is not granted.
By "provision of artistic performances and/or production of artistic works" we must hear the creation and/or execution or interpretation of artistic works in the field of audiovisual and plastic arts, music, literature, spectacle, theatre and choreography. "
Art. 19. In Section 3 of Chapter 7 of Title IV of the Act, a sub-section 14, entitled:
"Subsection 14. Workers occupied pursuant to Article 60, § 7, of the Act of 8 July 1976 organic of public social action centres. »
Art. 20. In subsection 14, inserted by section 19, an article 353bis/14 is inserted as follows:
"Art. 353bis/14. The employers referred to in Article 335 can benefit from a group-target reduction for the workers they occupy under Article 60, § 7, of the Act of 8 July 1976 organic of the public social action centres, under the conditions of the Royal Decree of 2 April 1998 enforcing Article 33 of the Act of 22 December 1995 on measures to implement the multi-year plan for employment, to the maximum amount determined by the King »
Art. 21. The Royal Decree of 23 June 2003 on measures concerning the education of social security contributions due to the artist is repealed.
Art. 22. Article 7 of Royal Decree No. 474 of 28 October 1986 establishing a regime of contract subsidiated by the State with certain local powers is repealed.
Art. 23. Royal Decree No. 483 of 22 December 1986 on the reduction of employers' social security contributions for the engagement of domestic workers is repealed.
Art. 24. Sections 3 and 4 of Royal Decree No. 499 of 31 December 1986 regulating the social security of certain disadvantaged youth are repealed.
Art. 25. Sections 37quinquies and 37sexies of the Act of 29 June 1981 establishing the general principles of social security of employed workers are repealed.
Art. 26. Section 99 of the Program Act of 30 December 1988 is repealed.
Art. 27. In the Act of 10 April 1995 on redistribution of work in the public sector, the following amendments are made:
1° Article 9, § 3 is repealed;
2° Article 10quater, § 2 is repealed;
3° Article 12, § 1er, is replaced as follows:
« § 1er. Autonomous public enterprises listed in Article 1er, § 4, of the Act of 21 March 1991 on the reform of certain economic public enterprises, the Maritime Transport Regulations and the Airways Regulations, which conclude a business plan as referred to in § 2, may fill the free working time when the personnel make use of the measure referred to in § 2 by the employment of unemployed persons as defined in Article 9, § 2. »
Art. 28. Article 33, § 1er, from the Act of 22 December 1995 on measures to implement the multi-year employment plan the word "complete" is repealed.
Art. 29. Section 6 of the Act of 19 July 2012 on the four-day week and mid-time work from 50 to 55 years in the public sector is repealed.
Art. 30. This Act produces its effects on 1er January 2014.
Given in Brussels on 24 April 2014.
PHILIPPE
By the King:
The Minister of Social Affairs,
Ms. L. ONKELINX
The Minister of Employment,
Ms. M. DE CONINCK
____
Note
(1) Doc. parl., c., s.a., 2013-2014, 53K 3.354/001 to 005 and doc. parl., s.o., 2013-2014, s.5-2.754 (not mentioned).