belgiquelex.be - Carrefour Bank of Legislation

15 MAI 2014. - Competitiveness, Employment and Recovery Act (1)

PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
PART 1^er. - General provision
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
PART 2. - Reducing the cost of work and supporting the purchasing power
CHAPTER 1^er. - Reduction of contributions
Art. 2. In section 331 of the Program Law (I) of 24 December 2002, as last amended by the Act of 26 December 2013, the following amendments are made:
1° paragraph 2 is supplemented by the following:
"From 1^er January 2015, F is increased by EUR 14,00 for a Category 1 worker. From 1^er January 2017, F is still increased by EUR 14,00 for a Category 1 worker. From 1^er January 2019, F is still increased by EUR 14,00 for a Category 1 worker. »;
2° the article is supplemented by five paragraphs written as follows:
"For the purposes of this section, it is necessary to hear by increase of the salary limits referred to in Article 2 of the Act of 20 December 1999 to grant a bonus to employment in the form of a reduction of personal social security contributions to employees with a low salary and to certain workers who have been the victims of a restructuring, following the link to the price index §
From the first quarter of 2015, S0, fixed by the King on the basis of paragraph 6, is increased by EUR 480.00, which is increased by 2% for each increase in salary ceilings during the period of 1^er January 2014 to December 31, 2014.
Starting in the first quarter of 2017, S0, fixed by the King on the basis of paragraph 6 and after application of the preceding paragraph, is increased by EUR 480.00, which is increased by 2% for each increase in salary ceilings during the period of 1^er January 2014 to December 31, 2016.
From the first quarter of 2019, S0, fixed by the King on the basis of paragraph 6 and after application of the two preceding paragraphs, is increased by EUR 480.00, which is increased by 2% for each increase in salary ceilings during the period of 1^er January 2014 to December 31, 2018.
The result of the calculations referred to in the preceding three paragraphs is each rounded to the nearest centime, with EUR 0.005 being rounded to EUR 0.01. "
Art. 3. In section 66 of the Program Law of 2 January 2001, last amended by the Act of 21 December 2013, a § 15 is inserted as follows:
“§ 15. 1° From 1^er January 2015, 6.65 % of the proceeds of the movable pre-payment are deducted from this tax and are attributed to the Gestion-SONS, referred to in section 5, paragraph 1^er, 2°, of the law of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers.
The amount determined in accordance with the previous paragraph may not be less than 300 million euros.
From 1^er January 2017, this percentage is increased to 13.3% of the proceeds of the furniture pre-payment.
The amount determined in accordance with the preceding paragraph may not be less than 600 million euros.
From 1^er January 2019, this percentage is increased to 19.5% of the proceeds of the furniture pre-payment.
The amount determined in accordance with the previous paragraph may not be less than 900 million euros.
2° From 2015, an amount will be collected annually from the amount referred to in § 15, 1°, in accordance with the return effect for the creation of additional jobs resulting from the measures set out in Article 2 of the Act of 15 May 2014 carrying out the competitiveness, employment and recovery pact.
The King shall annually fix the amount referred to in the preceding paragraph by order deliberately in the Council of Ministers on the proposal of the Federal Office of the Plan. "
Art. 4. Article 66, § 1^er, of the same Act, last amended by the Act of 27 December 2012, is supplemented by the following paragraphs:
"From 1^er January 2014, 0.35% of the value-added tax product is collected and assigned to the overall LORS-Gestion referred to in section 5, paragraph 1^er, 2°, of the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers and the overall financial management in the social status of independent workers, referred to in article 2 of the Royal Decree of 18 November 1996 concerning the introduction of a comprehensive financial management in the social status of independent workers, pursuant to chapter I^er Title VI of the Act of 26 July 1996 on the Modernization of Social Security and the Sustainability of Legal Pension Plans. This amount is distributed according to a distribution key of 95.77 p.c. for the Global Management of Employees referred to above and 4.23 p.c. for the overall financial management of the aforementioned independent workers. The amount determined pursuant to paragraph 3 shall not be less than 102.3 million euros.
From 1^er January 2015, this percentage is increased to 0.475 per cent of the value added tax product. The amount determined pursuant to paragraph 3 shall not be less than 143.1 million euros.
As of 2014, an amount will be collected annually from the amount referred to in the two preceding paragraphs, in accordance with the return effect resulting from the decrease in electricity by the T.V.A. under the Royal Order of March 21, 2014 amending Royal Orders n^bones 4 and 20 relating to the value added tax.
The King shall annually fix the amount referred to in the preceding paragraph, by order deliberately in the Council of Ministers and on the proposal of the Federal Office of the Plan. "
CHAPTER 2. - Cost of payment of professional pre-payment for companies where night or team work is done
Art. 5. A. Article 275⁵ of the Income Tax Code 1992, inserted by the Act of 23 December 2005 and amended by the Acts of 27 March 2009 and 7 November 2011, the words "equal to 15.6 p.c." are replaced by the words "equal to 18 p.c.".
B. In the same article, the words "equal to 18 p.c." are replaced by the words "equal to 20.4 p.c.".
C. In the same article, the words "equal to 20.4 p.c." are replaced by the words "equal to 22.8 p.c.".
Art. 6. Section 5.A. comes into force on 1^er January 2015.
Section 5.B. comes into force on 1^er January 2017.
Section 5.C. comes into force on 1^er January 2019.
CHAPTER 3. - Deleting the value added tax on the federal contribution
Art. 7. Article 21bis, § 1^er, paragraph 2, of the Act of 29 April 1999 on the organization of the electricity market, last amended by the Act of 27 December 2012, the words "Federal contribution is subject to the T.V.A." are repealed.
Art. 8. This chapter comes into force on 1^er April 2014.
CHAPTER 4. - Employment bonus - Low wages
Art. 9. A. In article 289ter/1 of the Income Tax Code 1992, inserted by the law of 19 June 2011 and amended by the laws of 17 June 2013 and 26 December 2013, the words "130 EUR." are replaced by the words "200 EUR.".
B. In the same article, the words "14,40 p.c." are replaced by the words "20,15 p.c." and the words "200 EUR." are replaced by the words "280 EUR.".
C. In the same article, last modified by B., the words "20.15 p.c." are replaced by the words "25,91 p.c." and the words "280 EUR." are replaced by the words "360 EUR.".
D. In the same article, the words "25,91 p.c." are replaced by the words "31,66 p.c." and the words "360 EUR." are replaced by the words "440 EUR.".
Art. 10. Section 9.A. comes into force on 1^er April 2014.
Section 9.B. comes into force on 1^er January 2015.
Section 9.C. comes into force on 1^er January 2017.
Section 9.D. comes into force on 1^er January 2019.
CHAPTER 5. - Wellness liaison
Art. 11. Article 5, § 3, of the Act of 23 December 2005 on the covenant of solidarity between generations, is replaced by the following:
“§3. In the absence of a notice referred to in § 2 before September 15 of the year in which the decision referred to in § 1^er must be taken, the adaptions that correspond to the expenditures mentioned in Article 6, paragraph 2, automatically come into force on 1^er September of the following year. The increases that correspond to the expenditures mentioned in the same paragraph automatically come into force on 1^er January of the year following the year in which the aforementioned automatic adaptations come into force.
With respect to non-package allowances, the above-mentioned adaptations are only applied to these non-package allowances that were first granted before 1^er January of the current year.
The Government shall prepare a draft decision for the portion of the envelope referred to in Article 6, paragraph 2, which is not used as a result of the application of the preceding paragraphs and shall cause it to be circumstantial. In this case, the government requests a joint opinion from the General Management Committee for the Social Status of Independent Workers and the Central Economics Council on its reasoned decision. In the absence of a notice within the month following the government's request, a notice is expected to have been given. "
Art. 12. Article 72, § 3, of the same law is replaced by the following:
“§3. In the absence of a notice referred to in § 2 before September 15 of the year in which the decision referred to in § 1^er must be taken, the adaptions that correspond to the expenses mentioned in Article 73, paragraph 2, automatically come into force on 1^er September of the following year. The increases that correspond to the expenditures mentioned in the same paragraph automatically come into force on 1^er January of the year following the year in which the aforementioned adaptations come into force automatically.
With respect to non-package allowances, the above-mentioned adaptations are only applied to these non-package allowances that were first granted before 1^er January of the current year.
The Government shall prepare a draft decision for the portion of the envelope referred to in section 73, paragraph 2, which is not used as a result of the application of the preceding paragraphs and shall cause it to be circumstantial. In this case, the government requests a joint opinion from the National Labour Council and the Central Economics Council on its substantiated draft decision. In the absence of a notice within one month of the application of the notice, a notice is expected to have been given. "
Art. 13. Article 73bis, § 3, of the same law, inserted by the law of 27 December 2006, is replaced by the following:
“§3. In the absence of a notice referred to in § 2 before September 15 of the year in which the decision referred to in § 1^er must be taken, the adaptions that correspond to the expenses mentioned in section 73ter, paragraph 2, automatically come into force on 1^er September of the following year.
The Government shall prepare a draft decision for the portion of the envelope referred to in section 73ter, paragraph 2, which is not used as a result of the application of the preceding paragraph and shall cause it to be circumstantial. In this case, the government requests a joint opinion from the National Labour Council, the Central Economics Council, the Federal Advisory Commission on Social Assistance, the National Higher Council of Persons with Disabilities, and the Federal Seniors Advisory Council on its draft decision. In the absence of a notice within one month of the notice request, a notice is expected to have been given. "
PART 3. - Investment support
UNIC CHAPTER. - Areas in difficulty
Art. 14. This chapter introduces an aid regime that complies with Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market pursuant to Articles 87 and 88 of the Treaty, which is published in Official Gazette L 214 of 9 August 2008.
Art. 15. For the purposes of this chapter, the following should be understood:
1st Worker: Persons who, under a contract of work governed by the Act of July 3, 1978 on contracts of work or a contract of apprenticeship, provide employment benefits under the authority of another person;
2° Employers: persons who occupy the workers referred to in 1°, provided that they are covered by the Act of 5 December 1968 on collective labour agreements and parity commissions;
3° company: the technical operating unit referred to in section 14 of the Act of 20 September 1948, which organizes the economy;
4° termination: any unilateral breach of the employment or apprenticeship contract by the employer not inherent to the worker;
5° collective dismissal: a set of terminations pursuant to Chapter VII of the Act of 13 February 1998 concerning provisions for employment, which in a three-year period affects at least 500 workers in one or more establishments of one or more enterprises located in a continuous area of 20 km² within a maximum circle of 5 km of radius. The threshold of 500 dismissed workers may be reduced to 250 if the entire area of assistance proposed by the region has a youth unemployment rate, considered to be equal to the average of the annual youth unemployment rate in the municipalities of the area in question, greater than 125 per cent of the national average;
6° Regional Purpose Assistance Card: a map of eligible areas that are socio-economically delayed and meet the conditions, as set out in the guidelines promulgated by the European Commission on Regional Purpose Assistance (Official Gazette of 4 March 2006, C 54 and 23 July 2013, C 209). This help card is established by the Regions and comes into force only after publication in the European Official Journal.
Art. 16. In the case of collective termination, the Region in which one or more affected establishments are located, may propose to the Minister who has the Finance in his or her powers, within three years, after the notification within the meaning of section 66, § 2, of the law of 13 February 1998 referred to above is made, to determine a zone of assistance with a period of application of not more than six years provided that this Region has entered into a cooperation agreement with the federal government under which A cooperation agreement between a Region and the federal government may in no case derogate from the conditions set out in the Regulations referred to in section 14 of this Act.
The Region justifies in its proposal to the Minister who has Finance in his or her responsibilities, how the proposed assistance area contributes to the conversion of the geographic area affected by collective dismissal on objective and relevant bases.
Each Region can only offer aid zones for a maximum number of cases of "collective licenses" as defined in Article 15, 5°. Each assistance area must be within a maximum of 40 kilometres from the location of the affected establishments. In this radius, the aid zone can be composed of discontinuous zones. Affected institutions must be taken back to the aid zone. The aid area must cover a maximum area of km² and understand a maximum number of inhabitants. The number of collective dismissals, the area and the number of inhabitants maxima will be established by the King by decree deliberately in the Council of Ministers. The King will seize the Legislative Chambers immediately if they are gathered, if not at the opening of their next session, of a bill to confirm the orders made pursuant to this paragraph. Such orders cease to produce their effects if they have not been confirmed by law within two years of the date of their entry into force. Confirmation is retroactive to that date.
The assistance areas proposed by the Regions are determined by an enforcement order taken by the King and divided into two groups, namely a group A and a group B. Group A contains assistance areas or parts of aid areas that are included in eligible areas that benefit from assistance on the regional end aid card. On the other hand, Group B contains assistance areas or parts of aid areas that are not included in eligible areas that receive assistance from the regional end aid card.
The Regions may at any time propose to the Minister who has the Finance in his or her powers to put an early end to a help zone.
Art. 17. Article 16 is applicable to notifications within the meaning of Article 66, § 2, of the Act of 13 February 1998 referred to above, which are made after 1^er July 2012.
Art. 18. Article 275⁸ the Income Tax Code 1992, repealed by the Act of 22 December 2008, is reinstated in the following wording:
« Art. 275⁸. § 1^er. The employers referred to in § 2, who make an investment, as referred to in § 3 in an establishment located in an area of assistance referred to in the order taken by the King pursuant to article 16 of the law of May 15, 2014 carrying out the Pact of Competitiveness, Employment and Remuneration, which have validly submitted a form as referred to in § 5, which pay or assign remuneration and which are liable for the pre-payment of professional remuneration. This percentage will be determined by the King by deliberate decree in Council of Ministers. The King will seize the Legislative Chambers immediately if they are gathered, if not at the opening of their next session, of a bill to confirm the orders made pursuant to this paragraph. Such orders cease to produce their effects if they have not been confirmed by law within two years of the date of their entry into force. Confirmation is retroactive to that date.
This waiver of payment of the professional pre-payment cannot be applied to the taxable remuneration of workers for which another waiver of payment of the professional pre-payment as referred to in sections 275¹, 275², 275³, 275⁴ and 275⁶ is already in application.
The disbursement exemption is granted on a final basis after the employer demonstrates, in an annex to its income tax return for the third taxation year following the tax period in which the new employment was created as a result of the investment, that this employment was maintained for at least three years. The model of the schedule is determined by the Minister who has Finance in his or her duties or representative.
If the employer, following the period referred to in the preceding paragraph, did not demonstrate that the newly created employment was maintained during the prescribed period, the professional pre-payment that was exempted from payment under paragraph 1^er is considered to be a professional pre-account due to the taxable period during which such period is expired.
The payment exemption is limited by employer and for a period of 36 months to a maximum of 7.5 million euros.
§ 2. The waiver of payment of the professional pre-payment is applicable only by an employer who, for the last or the penultimate period and for at least two consecutive taxable periods, has an annual average of staff of less than 250 persons, including:
- the annual revenue excluding value added tax does not exceed the amount of EUR 50 million, or
- the total annual balance sheet does not exceed the amount of EUR 43 million.
The provisions of Article 15, §§ 2 to 4, of the Code of Companies are applicable for the examination of the criteria referred to in paragraph 1^er.
With respect to the review of compliance with the revenue and balance sheet criteria in the event that an employer is linked to one or more others, as defined in section 11 of the Corporate Code, this review must be conducted on a consolidated basis. The number of workers employed on an annual average by each of the related companies is added.
In the event that an employer is an associated corporation within the meaning of section 12 of the Corporations Code, the review of compliance with the criteria referred to in paragraph 1^er is carried out by accumulated revenues, total balance sheet and annual average of the company's staff with the turnover, total balance sheet and annual average of the company's associated staff multiplied by the highest of the following two percentages:
- the percentage of voting rights related to participation;
- the percentage of the capital that represents participation.
In addition, the waiver of payment of the professional pre-payment is applicable only to an employer whose control over capital or voting rights is exercised directly or indirectly on an individual basis or jointly for less than 25 p.c. by one or more procuring powers referred to in section 2 of the Act of 15 June 2006 on public procurement and certain contracts of work, supplies and services.
The exemption from payment of the professional pre-payment cannot be applied by an employer:
- for which a declaration or request for bankruptcy is filed or whose management of all or part of the asset is withdrawn as provided for in sections 7 and 8 of the Bankruptcy Act;
- for which a reorganization procedure is initiated as provided for in Article 23 of the Business Continuity Act;
- that is a disbanded company and is in liquidation;
- whose net assets, as a result of losses, are reduced to less than half of the fixed share of social capital and whose loss over the last twelve months before the investment referred to in § 1^er is more than one quarter of the fixed share of social capital.
§ 3. The investment referred to in § 1^er does not come into account as long as regional assistance has been granted audit investment. It involves an investment in tangible or intangible capital assets related to:
- the establishment of a new establishment;
- the extension of the capacity of an existing establishment;
- the diversification of the production of an establishment to products that were not previously manufactured in the establishment;
- a fundamental change in the entire production process of an existing establishment.
The investment referred to in § 1^er may also relate to recovery of tangible or intangible assets of:
- an institution whose employer-thirds announced the closure in accordance with the procedure provided for in section 66 of the Act of February 13, 1998 on employment provisions, or
- or, an institution that is part of a business for which a procedure for judicial reorganization by transfer under judicial authority is initiated, as referred to in section 59 of the Act of 31 January 2009 concerning business continuity, or
- either, an institution that is part of a business whose competent court pronounced a bankruptcy decision.
The employer and business referred to in the preceding paragraph may not be related or associated, in the sense referred to in sections 11 and 12 of the Corporate Code, with the employer operating the investment.
This section does not apply to investments that are part of an activity in one of the following sectors:
- the steel sector as defined in Article 2, paragraph 29, of Commission Regulation (EC) No. 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market pursuant to Articles 87 and 88 of the Treaty;
- the synthetic fibre sector as defined in Article 2, paragraph 30, of Commission Regulation (EC) No. 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market pursuant to Articles 87 and 88 of the Treaty;
- fishing and aquaculture, to the extent that the activity is included in the scope of Regulation (EC) No 104/2000 of the Council of 17 December 1999 establishing a common market organization in the fisheries and aquaculture products sector;
- the agriculture and forestry sector and the production, processing and marketing of agricultural products listed in Annex I^re the Treaty on the Functioning of the European Union;
- the transport of passengers and goods by aircraft, marine transport, road, railway and river tracks, to the extent that it is an investment in means and equipment of transport;
- the aviation sector referred to in the Community Guidelines on the Application of Articles 92 and 93 of the EC Treaty and Article 61 of the EEA Agreement for State Aids in the Aviation Sector (OJC 350 of 10.12.1994, p. 5) and that of the operation of the airports referred to in the Community Guidelines on Airport Financing and State Aids on Start for the Regional Airline on Departure
- the energy sector.
§ 4. The remuneration paid by the employer that enters into consideration for the dispensation of the professional pre-payment must relate to the investment referred to in § 3. Only a new job that was created following this investment within 36 months of the completion of the investment that is defined in the form referred to in § 5, is considered for this measure.
A job is considered to be new only if the institution in question increases the total number of workers given the average number of workers over the twelve months preceding the realization of the investment, plus other new jobs already created by the investment.
In the case of a recovery of tangible or intangible assets as provided for in § 3, paragraph 2, any employment is considered to be new.
Only the remuneration that is paid as a result of the creation of this new employment shall be considered for this measure for the two years from the date of the creation.
In order to obtain an exemption from the professional pre-payment, the debtor must provide evidence that the debtor meets the conditions set out in this paragraph and maintain it at the disposal of the Federal Public Service Finance. The King determines the terms and conditions to provide this evidence.
§ 5. To be able to benefit from the dispensation referred to in § 1^erParagraph 1^er, the employer is required to submit, at the latest at the beginning of the investment, a form prepared by the King that mentions the necessary data relating to the draft and financing of the investment, the expected accomplishment of the investment and the expected number of complementary jobs.
The exemption is not granted if the period between the submission of the form referred to in paragraph 1^er and the expected accomplishment of the investment is exceeded by more than half or if it is not shown that new jobs relate to investment. "
Art. 19. In title VI, chapter I^er, section IV, of the same Code, it is inserted an article 275⁹ as follows:
« Art. 275⁹. § 1^er. The employers referred to in § 2 who make an investment, as referred to in § 3 in an establishment located in an area of assistance referred to in Group A of the decree taken by the King pursuant to Article 16 of the Law of 15 May 2014 carrying out the compact of competitiveness, employment and revitalization, which have validly submitted a form as referred to in Article 275⁸, § 5, which pay or assign remuneration and are liable to the professional pre-payment on such remuneration under section 270, 1°, are temporarily exempted from paying a certain percentage of the professional pre-payment for the remuneration referred to in section 275⁸§ 4, provided that the totality of the pre-payment is retained on these remunerations. This percentage will be set by the King, by order deliberately in the Council of Ministers. The King will seize the Legislative Chambers immediately if they are gathered, if not at the opening of their next session, of a bill to confirm the orders made pursuant to this paragraph. Such orders cease to produce their effects if they have not been confirmed by law within two years of the date of their entry into force. Confirmation is retroactive to that date.
This waiver of payment of the professional pre-payment cannot be applied to the taxable remuneration of workers for which another waiver of payment of the professional pre-payment as referred to in sections 275¹, 275², 275³, 275⁴ and 275⁶ is already in application.
The disbursement exemption is granted on a final basis after the employer demonstrates, in an annex to its income tax return for the fifth taxation year following the tax period in which the new employment was created as a result of the investment, that employment was maintained for at least five years. The model of the schedule is determined by the Minister who has Finance in his or her duties or representative.
If the employer, following the period referred to in the preceding paragraph, did not demonstrate that the newly created employment is maintained during the prescribed period, the professional pre-payment that was exempted from payment under paragraph 1^er is considered to be a professional pre-account due to the taxable period during which such period is expired.
The payment exemption is limited by employer and for a period of 36 months to a maximum of 7.5 million euros.
§ 2. The exemption from payment of the professional pre-payment is applicable only to an employer who does not meet the requirements of section 275⁸§ 2, paragraphs 1^er and 5.
The exemption from payment of the professional pre-payment cannot be applied by an employer referred to in section 275⁸§ 2, paragraph 6.
§ 3. The investment referred to in § 1^er does not come into account as long as regional assistance has been granted audit investment. It involves an investment in tangible or intangible capital assets related to:
- the establishment of a new establishment;
- either, the diversification of the activity of an establishment, provided that the new activity is not identical or comparable to that carried out previously in the establishment.
The investment referred to in § 1^er may also be related to recovery of tangible or intangible assets as referred to in section 275⁸§ 3, paragraphs 2 and 3.
However, this section does not apply to investments that are part of an activity in one of the sectors referred to in section 275⁸§ 3, paragraph 4. "
PART 4. - Investment in training and innovation Alternative training
CHAPTER 1^er. - Training and innovation
Art. 20. In the bi-annual interprofessional agreement of social interlocutors a great deal of attention is devoted to training and other structural elements of competitiveness, including innovation.
Art. 21. In section 30 of the Act of 23 December 2005 on the covenant of intergenerational solidarity, as amended by the laws of 17 May 2007 and 22 December 2008, the following amendments are made:
1° in paragraph 1^er, the words "for the financing of paid education leave" are replaced by the words "for the financing of efforts for persons belonging to risk groups as referred to in section 189 of the Act of 27 December 2006 on various provisions (I). ";
2° paragraph 1^er is supplemented by two subparagraphs as follows:
"This increase in the employer's contribution to the financing of the effort for persons belonging to risk groups as referred to in section 189 of the Act of 27 December 2006 on various provisions (I) is paid to organizations responsible for the collection and collection of social security contributions.
The recipe for the increase of the employer's contribution is added to the amount of the means that can be allocated by the King, on the basis of Article 191, § 3, of the Act of 27 December 2006 referred to above, to the complementary projects in favour of risk groups. »;
3° § 2bis is replaced as follows:
“Without prejudice to more favourable provisions and without prejudice to § 1^er, the collective labour agreements referred to in § 2 at least include the equivalent of one day of continuous vocational training per worker per year.
The King shall determine the procedure for the execution of this paragraph. "
Art. 22. § 1^er. Collective agreements on innovation are concluded at the sectoral level on September 30 of the first year of the inter-professional agreement.
These collective labour agreements contain, on the one hand, a report on innovation among employers from the Joint Commission or Joint Subcommission and on the other hand, commitments related to improving innovation for the duration of the inter-professional agreement.
§ 2. This report is based on a dashboard made available by the Central Economics Council.
The King determines the precise conditions and rules to which this report is to be satisfied.
§ 3. Derogation from § 1^erwith respect to 2014, only a collective agreement on the Innovation Report must be concluded by November 30th.
Art. 23. This chapter comes into force on the day of its publication in the Belgian Monitor, with the exception of Article 21, which comes into force on 1^er January 2015.
CHAPTER 2. - Alternative training
Section 1^re. - Substance
Art. 24. Article 1^er of the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers, the following amendments are made:
1° in § 1^erin the Dutch version, the word "leerjongens" is each time replaced by "leerlingen";
2° § 1^er is supplemented by a paragraph 3, which reads as follows:
"The King determines what to hear by apprentice. "
Section 2. - Adaptation Dimona
Art. 25. In Article 2, 1°, of the Royal Decree of 5 November 2002, establishing an immediate declaration of employment, pursuant to Article 38 of the Act of 26 July 1996 on social security modernization and ensuring the viability of legal pension schemes, point (c) is replaced by the following:
"(c) apprentices as determined in accordance with Article 1^er§ 1^er, paragraph 3, of the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers; "
Section 3. - First Employment Conventions Adaptation of the definition of CPE type 3
Art. 26. In article 27, paragraph 1^er, from the law of 24 December 1999 for the promotion of employment, the 3rd is replaced by the following:
"3° (a) any contract by which apprentices are bound as determined in accordance with Article 1^er§ 1^er, paragraph 3, of the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers;
(b) any other type of agreement or contract of formation or insertion that the King determines. "
Section 4. - Mandatory health care insurance and compensation - Sector benefits
Art. 27. Article 86, § 1^er, 1°, (a), of the Compulsory Health Care and Compensation Insurance Act, coordinated on 14 July 1994, is supplemented by a paragraph written as follows:
"The apprentices as determined in accordance with Article 1^er§ 1^er, paragraph 3, of the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers are, until 31 December of the year in which they reach the age of 18, considered as workers subject to compulsory insurance benefits. "
Section 5. - Final provision
Art. 28. This chapter comes into force on 1^er July 2015.
Apprentices whose apprenticeship, training or induction contract in progress does not meet the criteria determined under section 1^er§ 1^er, paragraph 3, of the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers remain subject to the provisions that were applicable before the entry into force of this chapter, until the end of this contract.
PART 5. - Administrative simplification
CHAPTER 1^er. - Value-added tax credit scheme for small businesses
Art. 29. In Article 25ter, § 1^er, paragraph 2, 2°, of the Value Added Tax Code, inserted by the Act of 28 December 1992 and last amended by the Act of 29 December 2010, the following amendments are made:
1° to paragraph 1^er(a), the words "Article 56, § 2" are replaced by the words "Article 56bis";
2° in paragraph 4, the words "56, § 2" are replaced by the words "56bis".
Art. 30. In article 39bis, paragraph 1^er, 1° and 3°, of the same Code, inserted by the law of 28 December 1992, replaced by the royal decree of 29 December 1992 and amended by the royal decree of 23 December 1994, the words "article 56, § 2" are replaced by the words "article 56bis".
Art. 31. In Article 50, § 1^er, paragraph 2, of the same Code, replaced by the law of 26 November 2009, the words "article 56, § 2" are replaced by the words "article 56bis".
Art. 32. In Article 53, § 1^er, paragraph 2, of the same Code, replaced by the law of 28 January 2004, the words "article 56, § 2" are replaced by the words "article 56bis".
Art. 33. In article 53bis, § 1^erParagraph 1^er, of the same Code, inserted by the law of 28 December 1992, replaced by the Royal Decree of 29 December 1992 and amended by the law of 20 July 2000, the words "Article 56, § 2" are replaced by the words "Article 56bis".
Art. 34. In Article 53quater, § 1^er, paragraph 2, of the same Code, inserted by the law of 28 December 1992 and replaced by the law of 26 November 2009, the words "56, § 2" are replaced by the words "56bis".
Art. 35. In section 56 of the same Code, replaced by the Act of 28 December 1992 and amended by the Royal Decree of 29 December 1992 and the Program Law of 27 April 2007, subsection 2 is repealed.
Art. 36. In the same Code, an article 56bis is inserted as follows:
"Art. 56bis. § 1^er. Subjects whose annual turnover in Belgium does not exceed 15,000 euros, can benefit from the tax deductible for the delivery of goods and the services they perform.
Where the subject matter referred to in paragraph 1^er, begins an economic activity in the calendar year, the amount of the threshold referred to in paragraph 1^er, is prorated to the number of calendar days elapsed between 1^er January of the calendar year concerned and the date of the beginning of the activity mentioned above.
§ 2. T.V.A. units within the meaning of Article 4, § 2, are excluded from the tax-free regime.
In addition, all of their economic activity is excluded from the following:
1° a real estate work within the meaning of Article 19, § 2, paragraph 2, as well as the related transactions;
2° of deliveries of goods and services for which they are required to issue to the customer the cash ticket provided for in the Royal Decree of 30 December 2009 setting out the definition and conditions to which a cash register system must meet in the horeca sector;
3° deliveries of used materials, waste materials that cannot be reused in the state, industrial and non-industrial waste, waste recovery, partially processed waste and debris within the meaning of Article 199, paragraph 1^er(d) of Directive 2006/112/EC. The King shall establish a list of the property concerned by that provision.
§ 3. The tax deductible regime is not applicable to:
1° the operations referred to in Article 8;
2° the delivery of new means of transport carried out under the conditions specified in article 39bis;
3° the delivery of goods and services performed by a conditioner that is not established in Belgium;
4° the transactions referred to in Article 58, §§ 1^er and 2;
5° occult operations, including unreported operations and illicit operations.
§ 4. The turnover that serves as a reference to the tax deductible is the amount, excluding the value added tax:
1° deliveries of goods and services taxed;
2° of transactions exempted under sections 39 to 42;
3° of the real estate transactions referred to in Article 44, § 3, 1 and 2°, of the financial transactions referred to in Article 44, § 3, 5° to 11° and of the insurance and reinsurance transactions referred to in Article 44, § 3, 4°, unless these transactions have the character of incidental transactions.
However, are not considered for the determination of this turnover, the assignment of tangible or intangible assets of the undertaking, the operations referred to in paragraph 3, the operations carried out by agricultural operators subject to the particular regime referred to in section 57 and the transactions not carried out in Belgium.
§ 5. Tax-deductible tax-deductibles that have encumbered the goods and services they use to conduct their tax-deductible transactions.
Invoices or any other document in lieu of the issuance of such goods or services for the goods or services they perform, may not, in any way, disclose the tax, but must be supplemented with the following statement: "Special Small Business Deductible Regime".
§ 6. Subject to tax deductibles may, however, opt for the application of the tax on the delivery of goods and services that they perform, and to benefit from the normal plan or particular plan established under section 56.
§ 7. The King sets out the practical conditions of application and the formalities to be observed with respect to the beginning, change or termination of the activity or taxation regime. It also determines the terms and conditions for the exercise of the option referred to in paragraph 6. "
Art. 37. In Article 57, § 6, 2°, of the same Code, replaced by the law of 28 December 1992, the words "at Article 56, § 1^er or § 2 are replaced by the words "at articles 56 or 56bis".
Art. 38. In Article 58, § 4, 2°, third dash, of the same Code, replaced by the Royal Decree of 23 December 1994, the words "Article 56, § 2" are replaced by the words "Article 56bis".
Art. 39. Sections 29 to 38 come into force on 1^er April 2014.
CHAPTER 2. - Amendments to Books VI, XIV and XV of the Economic Law Code relating to the borough of payments in euro
Art. 40. Article VI. 2 of the Economic Law Code, inserted by the Act of 21 December 2013, is supplemented as follows:
"10° if applicable, the fact that when the contract is concluded, the total amount to be paid by the consumer is rounded to the nearest multiple of 5 cents if the consumer pays in cash. "
Art. 41. In article VI. 4 of the same Code, inserted by the law of 21 December 2013, the words "The price indicated" are replaced by the words "Without prejudice to article VI. 7/1, the price indicated".
Art. 42. In Book VI, Title 2, of the same Code, inserted by the Act of 21 December 2013, a Chapter 2/1 entitled:
“Chapter 2/1. Arrondation of the amount to be paid".
Art. 43. In Chapter 2/1, inserted by Article 42, an article VI. 7/1 is inserted as follows:
“Art. VI. 7/1. Any company may round the total amount to be paid by the consumer to the nearest 5 cents, however:
- that payment is made in cash,
- the total amount to be paid is greater than 5 cents and
- that the company complies with the conditions set out in Article VI. 7/2".
Art. 44. In the same chapter 2/1, an article VI. 7/2 is inserted as follows:
“Art. VI. 7/2. § 1^er. If the total amount to be paid ends by 1, 2, 6 or 7 cents, it is rounded to the nearest 5 cents.
If the total amount to be paid ends with 3, 4, 8 or 9 cents, it is rounded to the nearest 5 cents.
§ 2. On each document indicating the total amount to be paid, the company explicitly mentions the borough applied.
§ 3. The company informs the consumer in a clearly visible way by opposing, at least in places where the consumer can pay his debt, the mention "the total amount to be paid is, for cash payments, rounded to the nearest 5 cents multiple".
The King may determine other means by which a message concerning the borough is communicated.
§ 4. The company also applies the borough to the total amounts it reimburses in cash to the consumer. "
Art. 45. In the same chapter 2/1, an article VI. 7/3 is inserted as follows:
"Art. VI. 7/3. The payment of the total amount to be paid which is rounded under Article VI. 7/2, frees the consumer from his debt.
By derogation from Article 1235 of the Civil Code, the difference between the total amount rounded and paid under Article VI. 7/2 and the total amount before the borough cannot be required. "
Art. 46. Article XIV. 3 of the same Code, inserted by the Act of 15 May 2014, is supplemented as follows:
"9° where applicable, the fact that, at the conclusion of the contract, the total amount to be paid by the consumer is rounded to the nearest multiple of 5 cents if the consumer pays in cash. "
Art. 47. In Article XIV. 5 of the same Code, inserted by the law of 15 May 2014, the words "The price indicated" are replaced by the words "Without prejudice to Article XIV. 8/1, the price indicated.".
Art. 48. In Book XIV, Title 2, of the same Code, inserted by the Act of 15 May 2014, a Chapter 2/1 entitled:
“Chapter 2/1. Borrowing of the amount to be paid. "
Art. 49. In Chapter 2/1, inserted by Article 48, an article XIV is inserted. 8/1 to read:
"Art. XIV. 8/1. Any person exercising a liberal profession may round the total amount payable by the consumer to the nearest 5 cents, however:
- the payment is made in cash;
- that the total amount payable exceeds 5 cents;
- that the payment does not relate to the provision of human-use drugs referred to in section 1, (a), the Act of March 25, 1964 on drugs, and
- that the person exercising a liberal profession shall comply with the requirements of Article XIV. 8/2. "
Art. 50. In the same chapter 2/1, an article XIV is inserted. 8/2 as follows:
"Art. XIV. 8/2. § 1^er. If the total amount to be paid ends by 1, 2, 6 or 7 cents, it is rounded to the nearest 5 cents.
If the total amount to be paid ends with 3, 4, 8 or 9 cents, it is rounded to the nearest 5 cents.
§ 2. On each document indicating the total amount to be paid, the person exercising a liberal profession explicitly mentions the borough applied.
§ 3. The person exercising a liberal profession informs the consumer in a clearly visible way by opposing, at least in places where the consumer can pay his debt, the mention "the total amount to be paid is for cash payments rounded to the nearest 5 cents".
The King may determine other means by which a message concerning the borough is communicated.
§ 4. The person exercising a liberal profession also applies the borough to the total amounts paid in cash to the consumer. "
Art. 51. In Article XV. 83 of Book XV of the same Code, inserted by the law of 21 December 2013, the provisions under 1°/1 are inserted, as follows:
"1°/1. Articles VI. 7/1 and VI. 7/2 and the decrees taken pursuant to Article VI. 7/2; "
Art. 52. In Article XV. 124 of Book XV of the same Code, inserted by the law of 15 May 2014, the provisions under 1°/1 are inserted, as follows:
"1°/1. Articles XIV. 8/1 and XIV. 8/2 and the decrees taken pursuant to Article XIV. 8/2; "
Art. 53. The King shall determine the effective date of this chapter and of each of the provisions inserted in this chapter in the Economic Law Code.
PART 6. - Confirmation of a Royal Decree
Art. 54. The Royal Decree of 15 December 2013 amending, in respect of professional pre-payment, the RA/CIR 92 is confirmed with effect on the date of its entry into force.
PART 7. - Marine engagement contract on sea ships
UNIC CHAPTER. - Amendments to the Act of 3 June 2007 on various labour provisions
Art. 55. In section 28 of the Act of 3 June 2007 on various labour provisions, the following amendments are made:
1° the 3° is replaced by the following:
"3° "armator": owner of the ship or any other entity or person, such as the manager, agent or bare hull charterer, to which the owner has entrusted the responsibility for the operation of the ship and which, by assuming that responsibility, has agreed to carry out the tasks and obligations of the shipowners under the Maritime Labour Convention, regardless of the fact that other entities or persons carry out certain responsibilities »;
2° the article is completed by the 6° and 7° written as follows:
"6° "employer": the company or the person who pays the remuneration;
7° "The Maritime Labour Convention": the Maritime Labour Convention 2006 adopted on 23 February 2006 by the General Conference of the International Labour Organization. "
Art. 56. In section 29 of the Act, the following amendments are made:
1° the words "the employer" are inserted between the words "commitment to" and the words "armator";
2° it is supplemented by a paragraph, which reads as follows:
"The existence of this contract is demonstrated by the provisions contained in the individual contract together with the applicable collective labour agreements. "
Art. 57. Section 30 of the Act is replaced by the following:
"Art. 30. § 1^er. The provisions of this Act and its enforcement orders are applicable to maritime contracts on board Belgian sea vessels, regardless of where the contract was entered into and the nationality of the employer, shipowner or sailor.
§ 2. The provisions of this Act and its enforcement orders are also applicable to maritime contracts between a Belgian employer or a Belgian shipowner and a sailor, having his principal residence in Belgium, on board vessels flying a flag other than the Belgian flag.
§ 3. The conclusion of a contract of engagement on the basis of this Act entails the full application of the Belgian social security regime, as set out by the Decree-Law of February 7, 1945 concerning the social security of the merchant navy's sailors, for the sailors of the Belgian social security system.
Subject to the application of Regulation (EC) No 883/2004 of the European Parliament and of the Council of April 29, 2004 on the coordination of social security systems, the conclusion of a contract of engagement on the basis of this Act results in the application of the full right of the Belgian social security system as set out in the Decree of December 28, 1944. "
Art. 58. In section 32 of the Act, the following amendments are made:
1° paragraph 1^er is replaced by the following:
« § 1^er. The sailor is hired by the employer, the shipowner or his attendant or the captain of the vessel concerned. In the latter two cases, the officer or master must clearly state that quality in the contract of engagement. »;
2° in paragraph 2 the sentence "It is not valid if it is concluded with the shipowner or his attendant by an interposed person." is replaced by the following:
"It is not valid if it is concluded by a person on behalf of the sailor. »;
3° in paragraph 2, the phrase "The sailor must personally sign the contract of engagement." is replaced by the following:
"The sailor and the employer, the shipowner or his attendant must personally sign the contract of engagement. "
Art. 59. Section 33 of the Act is supplemented by two paragraphs written as follows:
"For the service on board dredging vessels, the maritime contract may be concluded for an indefinite period.
Subject to the special provisions of this Title, the provisions of the Act of 3 July 1978 relating to contracts of employment applicable to contracts of indefinite duration shall apply to contracts of maritime undertakings concluded for an indefinite period. "
Art. 60. In Article 34, § 2 of the Act, the following amendments are made:
1° 2° is supplemented by a paragraph written as follows:
"If the shipowner is not the employer: the employer's name, first name and domicile; if the employer is a legal entity, the social name and the head office; »;
2° 6° is replaced by the following:
"6° the function to which the sailor is assigned; »;
3° to 7°, the words "and, if applicable, the method of payment" are replaced by the words "or the formula used to calculate it";
4° 8° is supplemented by a paragraph written as follows:
"if the contract is concluded for an indefinite period, the conditions under which each party may denounce it and the notice period, which shall not be shorter for the employer and the shipowner than for the sailor; »;
5° it is inserted a 9° written as follows:
"9° the right to return. "
Art. 61. In section 41 of the Act, the words "the shipowner or his attendant" are replaced by the words "the employer".
Art. 62. In section 44 of the Act, the words "The Armor" are replaced by the words "The Employer, the Armator".
Art. 63. In section 46 of the Act, the words "of the employer" are inserted between the words "marines," and the words "of the shipowner".
Art. 64. In section 47 of the Act, the following amendments are made:
1° in paragraph 1^er the words "the employer," are inserted between the words "communicated by" and the words "the shipowner";
2° in paragraphs 2 and 3, the word "armator" is replaced by the word "employer".
Art. 65. In section 49 of the Act, the word "armator" is replaced by the word "employer".
Art. 66. In chapter III of the Act, the title of section 3 is replaced by the following:
“Section 3. - Employer/armator rights and obligations »
Art. 67. In section 50 of the Act, the words "The Armor" are replaced by the words "The Employer/Armator".
Art. 68. In the same Act, an article 50/1 is inserted as follows:
"Art. 50/1. The shipowner may not be exempted from his or her responsibility by entrusting, in whole or in part, to a third natural or legal person the performance of his or her duties and obligations under the Maritime Labour Convention.
In the event of an employer's failure, the shipowner is substituted for the employer for the performance of all the above tasks and obligations. "
Art. 69. In section 52 of the Act, the word "armator" is replaced by the word "employer".
Art. 70. In section 53 of the Act, the following amendments are made:
1° the words "(former art. 51)" are repealed;
2° the word "armator" is replaced by the word "employer".
Art. 71. In section 57 of the Act, the words "the employer" are inserted between the words "reported by" and the words "the armor".
Art. 72. In sections 58, 60, 61, 64, 66, 67 and 68 of the Act, the word "armator" is replaced by the word "employee".
Art. 73. In the same Act, an article 69/1 is inserted as follows:
"Art. 69/1. A copy of any provisions applicable to repatriation, in English, shall be kept on board ships and held at the disposal of sailors.
There is no reason to keep a copy in English available on the shipboats exclusively intended to navigate in the inner sea on which the working language is Dutch or French. "
Art. 74. In section 72 of the Act, the following amendments are made:
1° to 7°, the words "armer or his attendant" are replaced by the word "employer";
2° the article is completed by the 9° and 10° written as follows:
"9° mutual agreement;
10° for contracts concluded for an indefinite period, by the will of one of the parties, on a notice of a period not less than seven days. The sailor may give a shorter notice than the minimum notice without being penalized when he or she is obliged to do so for reasons of humanity, the urgency or other circumstances that the King may determine, as a basis for justification of the termination of the employment relationship at shorter or even without notice. "
Art. 75. In section 73 of the Act, the words "the employer" are inserted between the words "professional between" and the words "armator or".
Art. 76. In section 74 of the Act, the word "armator" is replaced by the word "employer".
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 15 May 2014.
PHILIPPE
By the King:
The Prime Minister,
E. DI RUPO
Minister of the Interior and Equal Opportunities,
Ms. J. MILQUET
The Minister of Social Affairs,
Ms. L. ONKELINX
The Minister of Employment,
Ms. M. DE CONINCK
Minister of Finance,
K. GEENS
The Secretary of State for Energy,
Mr. WATHELET
The Secretary of State for Social Affairs,
Ph. COURARD
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Note
(1) House of Representatives (www.lachambre.be)
Documents: 53 3479
Full report: 22 April 2014.
Senate (www.senate.be)
Documents: 5-2865
Annales du Senate: April 24, 2014.