Law On The Execution Of The Pact For Competitiveness, Employment And Recovery (1)

Original Language Title: Loi portant exécution du pacte de compétitivité, d'emploi et de relance (1)

Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2014203009&caller=list&article_lang=F&row_id=700&numero=740&pub_date=2014-05-22&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2014-05-22 Numac: 2014203009 FEDERAL CHANCELLERY of the Prime Minister PUBLIC SERVICE May 15, 2014. -Act to implement the Pact for competitiveness, employment and recovery (1) PHILIPPE, King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: title 1. -Available general Article 1. This Act regulates a matter referred to in article 78 of the Constitution.
TITLE 2. -Reduction of the cost of the work and support to the purchasing power of Chapter 1.
-Reduction in contributions s. 2. at article 331 of the programme law (I) of 24 December 2002, as last amended by the Act of 26 December 2013, the following changes are made: 1 ° paragraph 2 is supplemented by the following sentences: "from January 1, 2015, F is increased by an amount of EUR 14,00 a worker to category 1. From January 1, 2017, F is still increased by EUR 14,00 amount for a worker of category 1. From January 1, 2019, F is still increased by EUR 14,00 amount for a worker of category 1. »;
2 ° article is supplemented by five paragraphs worded as follows: "for the purposes of this article, is meant by increase of the wage ceiling: the increase in the wage ceiling referred to in article 2 of the law of December 20, 1999 to grant a bonus to employment in the form of a reduction in the personal social security contributions to employees with low wages and some workers who have been victims of a restructuring. following the link to the price index referred to in article 2, § 2, paragraph 3, of the Act, from the quarter following the quarter during which such salary ceilings are increased or, if this increase coincides with the start of a quarter from this quarter.
From the first quarter 2015, S0, set by the King on the basis of article 6, is increased amount of 480.00 EUR, which is increased by 2% for each increase of the wage ceiling in the period 1 January 2014 to 31 December 2014.
From the first quarter of 2017, S0, set by the King on the basis of paragraph 6 and after application of the preceding paragraph, is increased amount of 480.00 EUR, which is increased by 2% for each increase of the wage ceiling in the period 1 January 2014 to 31 December 2016.
From the first quarter of 2019, S0, set by the King on the basis of paragraph 6 and after application of the preceding two paragraphs, is increased amount of 480.00 EUR, which is increased by 2% for each increase of the wage ceiling in the period 1 January 2014 to 31 December 2018.
The result of the calculations referred to in the three preceding paragraphs is every time rounded to the nearest penny, 0.005 EUR rounded to EUR 0.01. ».
S. 3. in article 66 of the programme law of January 2, 2001, as last amended by the Act of 21 December 2013 a § 15 is inserted worded as follows: ' ' § § 15 15 1 ° from 1 January 2015, 6.65% of the proceeds from the withholding tax are collected from this tax and are attributed to the overall management ONSS, referred to in article 5, paragraph 1, 2 °, of the law of 27 June 1969 revising the Decree-Law of 28 December 1944 on social security for workers.
The amount fixed in accordance with the preceding paragraph cannot be less than EUR 300 million.
From January 1, 2017, this percentage is increased to 13.3% of the proceeds from the withholding tax.
The amount fixed in accordance with the preceding paragraph cannot be less than EUR 600 million.
From January 1, 2019, this percentage is increased to 19.95% of the proceeds from the withholding tax.
The amount fixed in accordance with the preceding paragraph cannot be less than EUR 900 million.
2 ° from 2015, an amount charged annually the amount referred to in § 15, 1 °, in accordance with the effect back to the resulting additional job creation measures laid down in article 2 of the law of May 15, 2014, on the execution of the Pact for competitiveness, employment and recovery.
The King annually the amount referred to in the preceding paragraph, by Decree deliberated in the Council of Ministers on a proposal from the federal Planning Bureau. ».
S. 4. article 66, § 1, of the Act, as last amended by the Act of December 27, 2012, is supplemented by the following paragraphs: "from January 1, 2014, 0.35% of the product of the value added tax is collected and assigned to the NSSO-global management referred to in article 5, paragraph 1, 2 °, of the law of 27 June 1969 revising the Decree-Law of 28 December 1944 on social security for workers and the overall financial management. in the social status of self-employed persons referred to in article 2 of the royal decree of 18 November 1996 introducing a comprehensive financial management in the social status of self-employed persons pursuant to chapter I of title VI of the law of 26 July 1996 on the modernization of social security and ensuring the viability of the statutory pension schemes. This amount is allocated on a scale by 95,77 BW for the overall management of employees above and 4.23 p.c. for the overall financial management of the self-employed supra. The amount fixed pursuant to paragraph 3 cannot be less than EUR 102.3 million.
From 1 January 2015, this percentage is increased to 0.475% of the proceeds from the value-added tax. The amount fixed pursuant to paragraph 3 cannot be less than EUR 143.1 million.
From 2014, an amount shall be paid annually the amount referred to in the two preceding paragraphs, in accordance with the effect return resulting from the measure relating to the reduction of VAT on electricity pursuant to the royal decree of March 21, 2014, amending the Royal Decrees our 4 and 20 relating to the value added tax.
The King annually the amount referred to in the preceding paragraph, by Decree deliberated in the Council of Ministers and on the proposal of the federal Planning Bureau. ».
CHAPTER 2. -Exemption from payment of the withholding tax for businesses where takes place a night work or team article 5A. Article 2755 of the 1992 income tax Code, inserted by the law of 23 December 2005 and amended by the laws of the March 27, 2009 and November 7, 2011, "equal to 15.6 p.c." shall be replaced by the words "equal to 18 per cent.".
B. in the same article, the words "equal to 18 BW" are replaced by "equal to 20.4 per cent.".
C. in the same article, the words "equal to 20.4 BW" are replaced by "equal to 22.8 sq. ft.".
S. 6. article 5.A. comes into force January 1, 2015.
Article 5.B. enter into force 1 January 2017.
Article 5.C. comes into force on January 1, 2019.
CHAPTER 3. -Elimination of the tax on the value added on the Federal levy s. 7A article 21bis, § 1, paragraph 2, of law of 29 April 1999 on the organisation of the electricity market, as amended last by Act of 27 December 2012, the words "the federal contribution is subject to VAT" are repealed.
S. 8. This chapter shall enter into force on April 1, 2014.
CHAPTER 4. -Bonus to use - low wages art.
9A. In article 289ter/1 of the 1992 income tax Code, inserted by the Act of June 19, 2011 and amended by the law of June 17, 2013 and December 26, 2013, "130 EUR." shall be replaced by the words "EUR 200.".
B. in the same article, the words "14.40 BW" are replaced by the words "20.15 BW" and "200 EUR." shall be replaced by the words "EUR 280.".
C. in the same article, as amended last by b., the words "20.15 BW" are replaced by the words "25.91 sq. ft."
and "280 EUR." shall be replaced by the words "EUR 360.".
D. in the same article, the words "25.91 BW" are replaced by the words "31,66 BW" and "360 EUR." shall be replaced by the words "EUR 440.".
S. 10. article 9.A. comes into force April 1, 2014.
Section 9.B. comes into force January 1, 2015.
Article 9.C. enter into force 1 January 2017.
Article 9(d) comes into force on January 1, 2019.
CHAPTER 5. -Binding to welfare arts. 11. article 5, § 3, of the law of 23 December 2005 on the solidarity between generations Pact is replaced by the following: "§ § 3 3» In the absence of notice referred to in § 2 before 15 September of the year in which the decision referred to the § 1 shall be taken, adaptations which correspond to the expenditure referred to in article 6, paragraph 2, shall automatically become effective on 1 September of the year following. Increases that correspond to the expenses mentioned in the same paragraph automatically come into force on January 1 of the year following the year during which the abovementioned modification of automatic enter into force.
In regards to non-forfaitaires allowances, the above adjustments are applied only to these non-forfaitaires allocations that have been granted for the first time before 1 January of the current year.
The Government prepares a draft decision for the part of the envelope referred to in article 6, paragraph 2, which is not used because of the application of the preceding paragraphs and motivates a detailed material. In this case, the Government calls a joint opinion of the general management Committee for the social status of the self-employed and the central Council of the economy about its reasoned decision. In the absence of notice in the month following the request of the Government, a notice is deemed to have been given. ».
S. 12. article 72, paragraph 3, of the Act is replaced by the following: "§ § 3 3» In the absence

opinion referred to in § 2 before 15 September of the year in which the decision referred to the § 1 shall be taken, adaptations which correspond to the expenses mentioned in article 73, paragraph 2, shall automatically become effective September 1 of the year following. Increases that correspond to the expenses mentioned in the same paragraph automatically into force on 1 January of the year following the year during which the abovementioned modification shall enter into force automatically.
In regards to non-forfaitaires allowances, the above adjustments are applied only to these non-forfaitaires allocations that have been granted for the first time before 1 January of the current year.

The Government prepares a draft decision for the part of the envelope referred to in article 73, paragraph 2, which is not used because of the application of the preceding paragraphs and motivates a detailed material. In this case, the Government is seeking a notice joint national Council of labour and the central Council of the economy on its reasoned decision project. In the absence of opinion within a period of one month from the request of notice, a notice is deemed to have been given. ».
S.
13. article 73bis, § 3, of the Act, inserted by the law of December 27, 2006, is replaced by the following: "§ § 3 3» In the absence of notice referred to in § 2 before 15 September of the year in which the decision referred to the § 1 shall be taken, adaptations which correspond to the expenses mentioned in article 73ter, paragraph 2, shall automatically become effective September 1 of the year following.
The Government prepares a draft decision for the part of the envelope referred to in article 73ter, paragraph 2, which is not used because of the application of the preceding subparagraph and motivates a detailed material. In this case, the Government is seeking a notice joint national Council of labour, of the central Council of the economy, the Federal Advisory Committee of social assistance, the higher national Council of persons with disabilities, and the federal Advisory Council of seniors, about its draft reasoned decision.
In the absence of opinion within a period of one month from the request for an opinion, a notice is deemed to have been given.
».
TITLE 3. -Investment chapter UNIQUE support. -Zones in difficulty s.
14. This chapter introduces an aid scheme which complies with the conditions of Regulation (EC) No 800/2008 of the Commission of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty, which is published in the Official Journal L 214, August 9, 2008.
S. 15. for the purposes of this chapter, shall mean: 1 ° workers: persons who, under a contract of employment governed by the law of 3 July 1978 on contracts of employment or a contract of apprenticeship, provide work benefits, under the authority of another person;
2 ° employers: those 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 joint committees;
3rd company: the technical business unit referred to in article 14 of the Act of 20 September 1948 on the organisation of the economy;
4 ° dismissal: any unilateral breach of contract of work or learning by the employer not inherent in the person of the worker;
5 ° dismissal: a set of redundancies in application of Chapter VII of the Act of 13 February 1998 provisions in favour of employment, affecting over a three year period at least 500 workers in one or more facilities of one or several undertakings located in a continuous 20 km2 area included in a circle of maximum 5 km radius. The threshold of 500 laid-off workers may be reduced to 250 if all of the aid proposed by the region area has a rate of youth unemployment, considered equal to the average of the unemployment rate of young people in the municipalities of the area in question, greater than 125% of the average national;
6 ° map of regional aid: a map of eligible areas which have a delay in the socio-economic level and which meet the conditions referred to in the guidelines promulgated by the European Commission concerning regional aid (Official Gazette of March 4, 2006, C 54 and 23 July 2013, C 209). This help card is established by the Regions and enters into force after publication in the European official Journal.
S. 16. in the event of collective redundancies, the Region in which one or more affected facilities are located, may propose to the Minister having finance in his/her attributions, within a period of three years, after the notification within the meaning of article 66, paragraph 2, of the law of February 13, 1998 supra is performed, to determine an area of aid with a maximum six-year term provided that this Region has concluded a cooperation agreement with the federal Government whereby the detailed agreements are established with regard to the possibility to combine the measure with other aid measures, compliance with the intensity of the aid in accordance with the regulation referred to in article 14, the evaluation and monitoring of this action and the period in which the King may delimit the areas of assistance offered by this Region. A cooperation agreement concluded between a Region and the federal Government can in no case derogate from the conditions laid down in the regulation referred to in article 14 of this Act.
The Region justify in its proposal to the Minister having finance in his/her attributions, how the aid proposed area contributes to the conversion of the geographic area affected by collective dismissal on objective and relevant databases.
Each Region may propose areas of assistance for a maximum number of cases of "collective redundancies" as defined in article 15, 5 °.
Each area aid shall lie within a radius of maximum 40 kilometers from the location of affected institutions. Within that RADIUS, area of assistance may consist of discontinuous areas. The affected establishments must be included in the help area. The area aid shall cover a maximum area of km2 and understand a maximum number of inhabitants. The number of redundancies, the area and the number of maxima inhabitants will be established by the King by Decree deliberated in the Council of Ministers.
The King will seize the legislative chambers immediately if they are met, if not at the outset of them more next session, a draft Act, confirmation of orders made pursuant to this paragraph. Arrested said cease to have effect if they were not confirmed by the law within two years from the date of their entry into force. The confirmation is retroactive to that date.
Areas of assistance offered by the Regions are determined by an order of execution supported the King and divided into two groups, namely Group A and Group B. Group A contains help areas or parts of areas of assistance that are included in eligible areas that receive assistance on the regional aid map. On the other hand, Group B contains areas of assistance or parts of the areas of help that are not included in the eligible areas that aid on the map of regional aid granted.
Regions may at any time propose to the Minister having finance in charge, a premature end to a help area.
S. 17. article 16 is applicable to notifications within the meaning of article 66, paragraph 2, of the law of February 13, 1998, supra, that are made after July 1, 2012.
S.
18. article 2758 of the 1992 income tax Code, repealed by the law of December 22, 2008, was re-established in the following wording: «art.» 2758 § 1. Covered employers § 2, making an investment, as referred to in § 3 in a facility located in an area of aid referred to in the order made by the King in pursuance of section 16 of the Act, on May 15, 2014, on the execution of the Pact for competitiveness, employment and recovery, that were validly submitted a form as referred to in § 5 who pay or assign pay and who are liable for the withholding tax on such remuneration under article 270, 1 °, are temporarily exempted from pay to the Treasury a percentage of withholding tax relating to the remuneration referred to in § 4, provided you retain on such remuneration of the said all checkoff. This percentage will be determined by the King by Decree deliberated in the Council of Ministers. The King will seize the legislative chambers immediately if they are met, if not at the outset of them more next session, a draft Act, confirmation of orders made pursuant to this paragraph. Arrested said cease to have effect if they were not confirmed by the law within two years from the date of their entry into force. The confirmation is retroactive to that date.
This withholding tax exemption cannot be applied to the taxable remuneration of workers for which another exemption from payment of the withholding tax professional as referred to in articles 2751, 2752, 2753, 2754 and 2756 is already implementing.
Exemption from payment is granted permanently after the employer demonstrates, in an annex to his statement to the income tax relating to the third tax year following that related to the taxable period during which

the new job has been created following the investment, that this employment was maintained at least three years. The model in annex is determined by the Minister having finance in his or her attributions or its representative.
If the employer, at the end of the period referred to in the preceding paragraph, has not demonstrated that the newly created employment had been maintained during the prescribed period, the withholding tax that has been exempted from payment under paragraph 1 is considered to be a withholding tax due for the taxable period during which that time-limit has expired.
The exemption is limited by employer and for a period of 36 months to a maximum of EUR 7.5 million.
§ 2. Exemption from payment of the withholding tax is applicable only by an employer who for the last or the penultimate taxable period closed and for at least two consecutive taxable periods is an annual staff less average of 250 people and which:-the annual turnover excluding value added tax does not exceed the amount of EUR 50 million , or - the annual balance sheet total does not exceed the amount of EUR 43 million.

The provisions of article 15, §§ 2 to 4, of the Code of companies apply for the review of compliance with the criteria referred to in paragraph 1.
With regard to the review of compliance with the criteria for turnover and balance sheet total in the event that an employer is bound to one or more others, within the meaning of article 11 of the Code of corporations, this review must be on a consolidated basis. As the busy staff, the number of annual average workers by each related company is added.
Where an employer is a company associated with the meaning of article 12 of the Code of corporations examination of compliance with the criteria referred to in paragraph 1 is made with turnover, the balance sheet total and the average annual staff of this company with the turnover, the balance sheet total and the average annual staff associated with it multiplied by the highest two following percentages : - either, the percentage of the voting rights related to participation;
- or, the percentage of the capital which represents participation.
In addition, the exemption from payment of the withholding tax is only applicable to an employer whose control of the capital or the voting rights is exercised directly or indirectly to individually or jointly for less than 25 per cent by one or more Contracting authorities referred to in article 2 of the law of 15 June 2006 on public procurement and certain works contracts supplies and services.
Exemption from payment of the withholding tax may not be applied by an employer:-for which a declaration or an application for bankruptcy is introduced or the management of all or part of the assets it is withdrawn as provided for in articles 7 and 8 of the law on bankruptcy;
-for which a judicial reorganization procedure is commenced as provided for in article 23 of the Act on the continuity of enterprises;
-which is a dissolved Corporation and is in liquidation;
-which, as a result of losses, net assets is reduced to an amount less than half of the fixed share capital and whose loss during the last twelve months prior to the intended investment in the § 1 is greater than a quarter of the fixed part of the share capital.
§ 3. The investment referred to the § 1 is considered as regional aid has been granted investment audit. It concerns an investment in tangible or intangible assets relating to:-is, the creation of a new establishment;
- or, the extension of the capacity of an existing establishment;
- either, diversification of the output of an establishment to products that were not previously made in the establishment;
- either a fundamental change in the whole of the production process of an institution existing.
The investment referred to the § 1 may also concern a resumption of tangible or intangible assets of:-is, an institution whose third employer announced the closure following the procedure laid down in article 66 of the law of 13 February 1998 provisions for employment, or - or, an institution that is part of a business for which a reorganization procedure judicial by transfer under authority of justice is underway as referred to in article 59 of the Act of 31 January 2009 on the continuity business, or - or, an institution that is part of a company whose the competent court has pronounced a judgment of bankruptcy.
The third employer and the undertaking referred to in the preceding paragraph may not be linked or associated, in the sense referred to in articles 11 and 12 of the Code of corporations, with an employer who operates the investment.
This section does not apply to investments that are part of the pursuit of an activity in one of the following areas:-the steel sector as defined in article 2, paragraph 29, of Regulation (EC) No 800/2008 of the Commission of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty;
-sector of the synthetic fibres as defined in article 2, paragraph 30, of Regulation (EC) No 800/2008 of the Commission of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty;
-fishing and aquaculture, to the extent where the activity is within the scope of Regulation (EC) No 104/2000 of the Council of 17 December 1999 on the common organisation of markets in fishery and aquaculture products sector;
-the sector of agriculture and forestry and the production, processing and marketing of agricultural products listed in Annex I, Countess of the Treaty on the functioning of the European Union;
-the transport of passengers and goods by aircraft, maritime transport, road, rail and waterways, insofar as it is an investment in means and transport equipment;
-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 to state aid in the sector of aviation (OJ C 350, 10.12.1994, p. 5) and operation of the airports referred to in the Community guidelines on financing of airports and State aid on startup for airlines departing from regional airports (OJ C 312 of 9.12.2005 p.
1);
-the energy sector.
§ 4. The remuneration paid by the employer that come into consideration for exemption from payment of the withholding tax must relate to the investment referred to in § 3. Only a new job that was created following this investment within 36 months after the completion of the investment that is defined in the form referred to in § 5, between consideration for this measure.
A job is considered as new as if the institution concerned will increase the total number of workers in the light of the average number of workers on the twelve months preceding the completion of the investment, plus other new jobs already created by the investment.
In the case of a recovery of capital tangible or intangible assets as provided for in § 3, paragraph 2, any employment is considered new.
Only payments that are paid as a result of the creation of this new job, come into consideration for this measure for two years from the date of this creation.
To obtain the exemption from payment of the withholding tax, the debtor must provide evidence that it meets the conditions laid down in this paragraph and hold it at the disposal of the Service public federal Finance. The King shall determine the modalities to provide this evidence.
§ 5. To be able to benefit from the exemption referred to the § 1, paragraph 1, the employer is required to provide, no later than at the beginning of the investment, a form prepared by the King who mentions the necessary data relating to the draft and the financing of investment, the deliverable of the investment as well as the number of additional expected jobs.
The exemption is not granted if the period between the submission of the form referred to in paragraph 1 and the deliverable of the investment is exceeded more than half or if it is not shown that the new jobs relate to investment. ».
S. 19. in Title VI, chapter I, section IV, of the same Code, it is inserted an article 2759 as follows: «art.» 2759 § 1. Employers referred to in § 2, making an investment, as referred to in § 3 in a facility located in an area of assistance referred to in the Group has order made by the King in pursuance of section 16 of the Act, on May 15, 2014, on the execution of the Pact for competitiveness, employment and recovery, who have validly submitted a form as referred to in article 2758 , § 5, which pay or assign pay and who are liable for the withholding tax on such remuneration under article 270, 1 °, are temporarily exempted from pay to the Treasury a percentage of withholding tax relating to the remuneration referred to in article 2758, § 4, provided you retain on such remuneration of said all checkoff. This percentage will be fixed

by the King, by Decree deliberated in the Council of Ministers. The King will seize the legislative chambers immediately if they are met, if not at the outset of them more next session, a draft Act, confirmation of orders made pursuant to this paragraph. Arrested said cease to have effect if they were not confirmed by the law within two years from the date of their entry into force. The confirmation is retroactive to that date.
This withholding tax exemption cannot be applied to the taxable remuneration of workers for which another exemption from payment of the withholding tax professional as referred to in articles 2751, 2752, 2753, 2754 and 2756 is already implementing.
Exemption from payment is granted permanently after the employer demonstrates, in an annex to his statement to the income tax relating to the fifth tax year following that related to the taxable period during which the new jobs were created following the investment, that employment has been maintained at least five years. The model in annex is determined by the Minister having finance in his or her attributions or its representative.
If the employer, at the end of the period referred to in the preceding paragraph, has not demonstrated that the newly created employment is maintained during the prescribed period, the withholding tax that has been exempted from payment under paragraph 1 is considered to be a withholding tax due for the taxable period during which that time-limit has expired.
The exemption is limited by employer and for a period of 36 months to a maximum of EUR 7.5 million.
§ 2. Exemption from payment of the withholding tax is only applicable to an employer who does not fulfil the criteria of article 2758, § 2, paragraphs 1 and 5.
Exemption from payment of the withholding tax may not be applied by an employer referred to in article 2758, § 2, paragraph 6.
§ 3. The investment referred to the § 1 is considered as regional aid has been granted investment audit. It concerns an investment in tangible or intangible assets relating to:-is, the creation of a new establishment;
- or, the diversification of the activity of an establishment, provided that the new activity is not identical or comparable to that exercised previously within the institution.
The investment referred to the § 1 can also be relative to a resumption of capital tangible or intangible assets such as referred to in article 2758, § 3, paragraphs 2 and 3.
However, this section does not apply to investments that are part of the pursuit of an activity in one of the areas referred to in article 2758, § 3, paragraph 4. ».
TITLE 4. -Investment in education and innovation training alternating Chapter 1. -Training and innovation articles 20 in the biannual interprofessional agreement of the social partners great attention is dedicated to training and other structural elements of competitiveness, among other innovation.
S.
21A article 30 of the law of 23 December 2005 on the solidarity pact between the generations, amended by law of May 17, 2007 and December 22, 2008, the following changes are made: 1 ° in paragraph 1, the words "for the financing of the paid educational leave" are replaced by the words "for the financing of the efforts in favour of persons belonging to groups at risk as referred to in article 189 of the law of 27 December 2006 laying down various provisions (I). ";
2 ° paragraph 1 is supplemented by two paragraphs worded as follows: "this increase in the employer contribution for the financing of the effort in favour of persons belonging to groups at risk as referred to in article 189 of the law of 27 December 2006 laying down provisions various (I) is paid to agencies responsible for collection and recovery of social security contributions.
The recipe for the increase in the employer contribution is added to the amount of resources that can be allocated by the King, on the basis of article 191, § 3, of the Act of 27 December 2006, complementary projects for groups at risk. »;
3 ° § 2A is replaced by the following: ' without prejudice to more favourable provisions and without prejudice to the § 1, collective labour agreements referred to in § 2 integrate in any case at least the equivalent of one day of training per worker per year.»
The King determines the modalities for the implementation of this paragraph.
».
S. 22 § 1. Innovation labour collective agreements are concluded at the sectoral level to 30 September of the first year of the duration of the interprofessional agreement.
On the one hand, these collective labour agreements contain a report on innovation among the employers who are nationals of the Joint Appeals Board or the joint Sub-Commission and other commitments relating to the improvement of innovation for the duration of the interprofessional agreement.
§ 2. This report is prepared on the basis of a dashboard made available by the central Council of the economy.
The King determines the specific conditions and the rules which this report must satisfy.
§ 3. By way of derogation to the § 1, in relation to the year 2014, only a collective work on the report on innovation must be reached before November 30.
S.
23. This chapter enter into force the day of its publication in the Moniteur belge, with the exception of article 21, which shall enter into force on January 1, 2015.
CHAPTER 2. -Training Section 1st. -Liability art. 24A article 1 of the Act of June 27, 1969, revising the Decree-Law of 28 December 1944 on social security for workers, the following changes are made: 1 ° in the § 1 in the Dutch version, the word "leerjongens" is every time replaced by "leerlingen";
2 ° the § 1 is supplemented by a paragraph 3 as follows: "The King determines what is meant by apprentices.".
Section 2. -Adaptation Dimona s.
(25A article 2, 1 °, of the royal decree of 5 November 2002 establishing an immediate declaration of employment, in accordance with article 38 of the law of 26 July 1996 on the modernization of social security and ensuring the viability of the statutory pension schemes, item c) is replaced by the following: 'c) apprentices as determined in pursuance of article 1 '. , § 1, paragraph 3, of the law of 27 June 1969 revising the Decree-Law of 28 December 1944 on social security for workers. ».
Section 3. -Adaptation of the definition of the CPE type 3 s. first-job agreements 26. in article 27, paragraph 1, of the Act from December 24, 1999 for the promotion of employment, the 3rd is replaced by the following: "3 ° a) any contract by which are bound apprentices as determined in implementing article 1, § 1, paragraph 3, of the law of 27 June 1969 revising the Decree-Law of 28 December 1944 on social security for workers;
(b) any convention or contract formation or insert the King determined. ».
Section 4. -Compulsory insurance health care and allowances - sector allowances art. 27. article 86, § 1, 1 °, has), the law on compulsory health care and benefits assurance, coordinated on 14 July 1994 is supplemented by a paragraph as follows: "apprentices as determined in implementing article 1, § 1, paragraph 3, of the law of June 27, 1969, revising the Decree-Law of 28 December 1944 on social security for workers are. until 31 December of the year in which they reach the age of 18 years, considered the workers subject to insurance mandatory benefits. ».
Section 5. -Disposition final art.
28. This chapter enter into force July 1, 2015.
Apprentices with apprenticeship, training or ongoing insert does not meet the criteria determined in implementing article 1, § 1, paragraph 3, of the law of 27 June 1969 revising the Decree-Law of 28 December 1944 on social security for workers shall remain subject to the provisions which were applicable before the entry into force of this chapter, until the term of this agreement.
TITLE 5. -Administrative simplification Chapter 1. -Regime of exemption from tax on the value added for small business article (29. in article 25B, § 1, paragraph 2, 2 °, of the Code of tax on the value added, inserted by the law of 28 December 1992, and as last amended by the law of December 29, 2010, the following changes are made: 1 ° to the paragraph 1, a), the words "article 56, § 2," shall be replaced by the words "article 56bis";
2 ° to paragraph 4, the words ' 56, § 2 "are replaced by the words"56bis".
S. 30. in article 39bis, paragraph 1, 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".
S. 31. in article 50, § 1, paragraph 2, of the same Code, replaced by the law of November 26, 2009, the words "article 56, § 2" are replaced by the words "article 56bis".
S. 32. in article 53, § 1, 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".
S. 33. in article 53A, § 1, paragraph 1, of the same Code, inserted by the Act of 28 December

1992, replaced by the royal decree of 29 December 1992 and amended by the law of July 20, 2000, the words "article 56, § 2" are replaced by the words "article 56bis".
S. 34. in article 53quater, § 1, paragraph 2, of the same Code, inserted by the law of 28 December 1992 and replaced by the law of November 26, 2009, the words ' 56, § 2 "are replaced by the words"56bis".
S.
35. in article 56 of the same Code, replaced by the law of 28 December 1992 and amended by the royal decree of 29 December 1992 and the programme law of 27 April 2007, paragraph 2 is repealed.
S. 36. in the same Code, inserted a section 56bis as follows: «art.» 56bis. § 1. Taxable persons not exceeding 15,000 euros, in the turnover realized in Belgium may benefit from exemption from tax for supplies of goods and the provision of services they perform.
When the taxable person referred to in paragraph 1, begins an economic activity during the calendar year, the amount of the threshold referred to in paragraph 1, shall be reduced in proportion to the number of days calendar between January 1 of the calendar year concerned and the date of the commencement of the aforesaid activity.
§ 2.
VAT units within the meaning of article 4, paragraph 2, are excluded from the scheme of exemption from tax.
Are also excluded, for all of their economic activities, taxable persons who carry out usual way: 1 ° real estate work within the meaning of article 19, § 2, paragraph 2, as well as operations y assimilated;
2 ° of the supplies of goods and provisions of services for which they are required to deliver to the customer the receipt referred to in the royal decree of 30 December 2009 laying down the definition and the conditions which must satisfy a cash register system in the horeca sector.
3 ° of supplies of used material, used material which may not be reused in the State of waste industrial and non-industrial, recyclable waste, part processed waste and debris within the meaning of article 199, paragraph 1, point d), Directive 2006/112 / EC. The King establishes the list of properties affected by this provision.

§ 3. The system of exemption from tax is not applicable for: 1 ° operations referred to in article 8;
2 ° supplies of new means of transport effected under the conditions laid down in article 39bis;
3 ° the supplies of goods and of services carried out by a taxable person who is not established in Belgium;
4 ° the operations referred to in article 58, §§ 1 and 2;
5 ° the occult way, including the operations carried out undeclared and illegal operations.
§ 4. Turnover which serves as a reference to qualify for exemption from tax is constituted by the amount, excluding value added tax: 1 ° of the supplies of goods and provisions of services taxed;
2 ° of the transactions exempted under sections 39 to 42;
3 ° of real estate transactions referred to in article 44, paragraph 3, 1 ° and 2 °, financial transactions referred to in article 44, § 3, 5 ° to 11 ° and operations of insurance and reinsurance referred to in article 44, § 3, 4 °, unless these transactions have the character of ancillary transactions.
However, are not taken into account for the determination of this turnover, transfers of capital tangible or intangible nature of the business, the operations referred to in paragraph 3, operations carried out by farmers subject to the special arrangements referred to in article 57 and operations not carried out in Belgium.
§ 5. Taxable persons who benefit from the exemption from tax may deduct the tax charged on the goods and services they use to perform their operations tax-free.
Invoices, or any other document in lieu thereof which such persons provided for the supply of goods or the provision of services they perform, may cause, any way it is, tax, but must be supplemented by the following: "Special scheme for small business franchise".
§
6. However, the taxable persons eligible for exemption from tax may opt for the application of the tax on supplies of goods and the services they perform, and benefit from the normal regime or the particular regime established under article 56.
§ 7. The King fixed the practical conditions and the formalities to be observed in what concerns the beginning, change or termination of the activity or the tax regime. It also determines the procedures for the exercise of the option referred to in paragraph 6. ».
S. 37. in article 57, § 6, 2 °, of the same Code, replaced by the law of 28 December 1992, the words "article 56 § 1 or § 2" are replaced by the words "in articles 56 or 56bis".
S. 38. in article 58, § 4, 2 °, third indent, 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".
S. 39. articles 29 to 38 come into force April 1, 2014.
CHAPTER 2. -Changes of books VI, XIV and XV of the Code of law economic, relating to payments in euro Arts District
40. article VI. 2 of the Code of economic law, inserted by the law of December 21, 2013, is completed as follows: "10 ° where appropriate, the fact that at the conclusion of the contract, the amount payable by the consumer is rounded to the nearest multiple of 5 cents if the consumer pays in cash.".
S. 41. in article VI. 4 of the same Code, inserted by the law of December 21, 2013, "Priced" shall be replaced by the words "without prejudice to article VI. 7/1, the price indicated".
S. 42. in Book VI, Chapter 2, of the same Code, inserted by the law of December 21, 2013, it is inserted a 2/1 chapter: "Chapter 2/1. Arrondissement of the amount payable.
S. 43. in Chapter 2/1, inserted by section 42, it is inserted an article VI.
7/1 as follows: «art.» VI. 7/1. Any company can round up the total amount to be paid by the consumer to the multiple of 5 nearest hundred, provided: - that the payment is made in cash, - that the total amount to be paid is greater than 5 cents and - that the company complies with the conditions laid down in article VI. 7/2.
S. 44. in the same chapter 2/1, it is inserted an article VI. 7/2 as follows: «art.» VI. 7/2. § 1.
If the total amount to pay ends in 1, 2, 6, or 7 cents, it is rounded to a multiple of 5 cents lower nearest.
If the total amount to pay ends in 3, 4, 8, or 9 cents, it is rounded to a multiple of 5 nearest higher cents.
§ 2. On each document that indicates the total amount payable, the company explicitly mentions applied district.

§ 3. The company informs the consumer in a clearly visible opponent, at least in the places where the consumer can pay its debt, the words "the total amount to be paid is to 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 company also applies the borough to the total amounts that she pays back cash to the consumer. ».
S. 45. in the same chapter 2/1, it is inserted an article VI. 7/3 as follows: «art.» VI. 7/3. The payment of the total amount to pay which is rounded in accordance with article VI. 7/2, releases the consumer's debt.
By way of derogation from article 1235 of the civil Code, the difference between the total amount rounded up and paid in accordance with article VI. 7/2, and the total amount before the borough may not be required. ».
S. 46. article XIV.
3 of the same Code, inserted by the law of May 15, 2014, is completed as follows: «9 ° where appropriate, the fact that, at the conclusion of the contract, the amount payable by the consumer is rounded to the nearest multiple of 5 cents if the consumer pays in cash.».
S. 47. in article XIV. 5 of the same Code, inserted by the law of May 15, 2014, "priced" shall be replaced by the words "without prejudice to article XIV. 8 / ' 1, the price indicated. "."
S. 48. in book XIV, title 2 of the same Code, inserted by the law of May 15, 2014, inserted a 2/1 chapter: "Chapter 2/1. Arrondissement of the amount payable. ».
S. 49. in Chapter 2/1, inserted by article 48, it is inserted an article XIV. 8/1 as follows: «art.» XIV. 8/1. Any person engaged in a liberal profession may round the total amount payable by the consumer to the multiple of 5 nearest hundred, provided:-the payment is made in cash;
-that the total amount to be paid is greater than 5 cents;
(-that the payment does not relate to the supply of medicinal products for human use referred to in article 1, a), of the law of 25 March 1964 on medicines, and;
-that the person exercising a liberal profession complies with the conditions laid down in article XIV. 8/2. ».
S. 50. in the same chapter 2/1, it is inserted an article XIV. 8/2 as follows: «art.» XIV. 8/2. § 1. If the total amount to pay ends in 1, 2, 6, or 7 cents, it is rounded to a multiple of 5 cents lower nearest.
If the total amount to pay ends in 3, 4, 8, or 9 cents, it is rounded to a multiple of 5 nearest higher cents.
§ 2. On each document that indicates the total amount payable, the person exercising a liberal profession explicitly mentions the applied borough.
§ 3. The person exercising a liberal profession shall inform the consumer

in a clearly visible opponent, at least in the places where the consumer can pay its debt, the words "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 that she pays back cash to the consumer. ».
S. 51. at article XV. 83, book XV of the Code, inserted by the law of December 21, 2013, 1 ° / 1 provisions are inserted, written as follows: '1 ° / 1. sections VI. 7/1 and VI. 7/2 and decisions taken in pursuance of article VI. 7/2; ».
S. 52. at article XV. 124 of book XV of the Code inserted by the law of May 15, 2014, 1 ° / 1 provisions are inserted, written as follows: '1 ° / 1. articles XIV. 8/1, XIV. 8/2 and the orders made pursuant to article XIV. 8/2; ».
S. 53. the King fixed the date of entry into force of this chapter and for each of the provisions inserted in the present chapter in the Code of economic law.
TITLE 6.
-Confirmation of a royal decree art. 54. the royal decree of 15 December 2013 amending, in withholding the AR/CIR 92 is confirmed with effect from the date of its entry into force.
TITLE 7. -Contract of seafarers on board vessels of sea single chapter. -Amendments to the law of 3 June 2007 on various provisions of work article 55A article 28 of the law of 3 June 2007 on various provisions relating to labour, the following changes are made: 1 ° the 3rd is replaced by the following: "3 °"shipowner": owner of the ship or any other organisation or person such as the Manager, agent or bareboat charterer, which the owner has assumed responsibility for the operation of the ship and who. , on assuming such responsibility, has agreed to take charge of the duties and obligations of shipowners under the terms of the maritime labour Convention, regardless the other entities or persons fulfil on behalf of some of those tasks or responsibilities; »;
2 ° article is supplemented by 6 ° and 7 ° worded as follows: «6 ° "employer": the company or the person who pays the remuneration;
7 ° "the maritime labour Convention": 2006 maritime labour Convention adopted on 23 February 2006, by the General Conference of the International Labour Organization.
».
S. 56 A section 29 of the Act, the following amendments are made: 1 ° the words "employer" shall be inserted between the words "undertakes ws" and the words "the owner";
2 ° it is supplemented by a paragraph, as follows: "the existence of this agreement is demonstrated sufficiently by the provisions contained in the individual contract together with collective labour agreements applicable.".
S. 57. article 30 of the Act is replaced by the following: «art.» 30 § 1. The provisions of this Act and its implementation orders are applicable to contracts of maritime Belgian sea ships, regardless of the place where the contract was concluded and the nationality of the employer, the shipowner or marin.
§ 2. The provisions of this Act and its implementation orders are also applicable to maritime contracts concluded between a Belgian employer or a Belgian shipowner and a sailor, whose main residence is in Belgium, on board ships flying one flag other than the Belgian flag.
§ 3. The conclusion of a contract of employment on the basis of this act causes for seafarers which the shipowner or the employer is the Joint Commission for the Merchant Navy, the application of full right of the Belgian social security scheme, as established by the Decree-Law of 7 February 1945 concerning social security sailors of the Merchant Navy.
Subject to the application of Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems, the conclusion of a contract of employment on the basis of this act causes for sailors into service on board ships which the shipowner or the employer follows the Joint Commission to the construction the application of full right of the system of Belgian social security as established by the Decree-Law of 28 December 1944 on social security for workers. ».
S. 58A section 32 of the Act, the following amendments are made: 1 ° 1st paragraph is replaced by the following: "§ 1.» Marin is committed by an employer, the shipowner or his agent or the master of the vessel concerned. In these last two cases, the servant or captain must clearly describe this quality in contract commitment. »;
2 ° in paragraph 2 the sentence "it is not valid if it is concluded with the shipowner or his servant by an interposed person." is replaced by the following: «It is not valid if it is signed by a person proxy on behalf of the sailor.»;
3 ° in paragraph 2, the sentence "the sailor shall personally sign the contract commitment." is replaced by the following: "the sailor and the employer, the shipowner or his representative must personally sign the contract.".
S. 59. article 33 of the same Act is supplemented by two paragraphs worded as follows: "for service on board ships of dredging, the maritime contract can be concluded for an indefinite period.
Subject to the special provisions of this title, the provisions of Act of 3 July 1978 on contracts of employment applicable to indefinite-term work contracts apply to seafarers concluded indefinite contracts. ».
S. 60. in article 34, § 2 of the Act, the following amendments are made: 1 ° 2 ° is supplemented by a paragraph worded as follows: "If the shipowner is not the employer: name, surname and residence of the employer; If the employer is a legal person, the name and registered office; »;
2 ° 6 ° is replaced by the following: '6 ° the function that is assigned by the seafarer;';
3 ° to 7 °, the words "and, where appropriate, the method of payment" shall be replaced by the words "or possibly formula to calculate";
4 8 ° ° is supplemented by a paragraph worded as follows: "If the contract is concluded for an indefinite period, the conditions under which each party may denounce it as well as the period of notice, which must not be more court to the employer and the shipowner than for the seafarer;";
5 ° it is inserted a 9 ° as follows: 'the right to repatriation ° 9'.
S. 61. in article 41 of the same Act, the words "the shipowner or his servant," shall be replaced by the words "employer".
S.
62. in article 44 of the same Act, the words "The owner" are replaced by the words "the employer, the shipowner".
S. 63. in article 46 of the Act, the words "employer", are inserted between the words "marine", and the word "shipowner".
S. 64. in article 47 of the Act, the following amendments are made: 1 ° in paragraph 1 the words "employer" are inserted between the words "releases by" and the words "the owner";
2 ° in paragraphs 2 and 3, the word "shipowner" is every time replaced by the word "employer".
S.
65. in article 49 of the same Act the word "shipowner" is every time replaced by the word "employer".
S.
66. in chapter III of the Act, the title of section 3 is replaced by the following: Section 3. -Rights and obligations of the employer/owner"art. 67. in article 50 of the same Act, "Owner" shall be replaced by the words "Employer/owner".
S.
68. in the same Act, it is inserted an article 50/1 as follows: «art.» 50/1. The shipowner cannot exempt from liability confident in whole or in part to a third person or entity executing tasks and obligations entrusted to him under the maritime labour Convention.
In the event of failure of the employer, the shipowner is substituted for it for the performance of all duties and responsibilities referred to above. ».
S. 69. in article 52 of the same Act, the word "shipowner" is replaced by the word "employer".
S. 70. in article 53 of the Act, the following amendments are made: 1 ° the words "(former art. 51)."are repealed;
2 ° the word "shipowner" is replaced by the word "employer".
S. 71. in article 57 of the Act, the words "employer" shall be inserted between the words "claimed by" and the words "the owner".
S.
72. in articles 58, 60, 61, 64, 66, 67 and 68 of the same Act, the word "shipowner" is every time replaced by the word "employer".
S. 73. in the Act, it is inserted an article 69/1 as follows: «art.» 69/1. A copy of all provisions applicable to the repatriation, in English, shall be retained on board vessels and held at the disposal of the sailors.
There is no place to hold a copy in English available on the ships exclusively intended for navigating in inland sea on which the language of work is the Dutch or the french. ».
S.
74. in article 72 of the Act, the following amendments are made: 1 ° to 7 °, the words "owner or his servant" shall be replaced by the word "employer";
2 ° article is supplemented by the 9 ° and 10 ° worded as follows: «9 ° agreement mutual;
10 ° for contracts of indefinite duration, by the will of one of the parties, with a notice of a duration that

cannot be less than seven days. The sailor can give shorter notice than the minimum notice without in being penalized when he is required to do so for reasons of humanity, the emergency or circumstances other than the King may determine, as a basis for justification for the termination of the employment relationship to more promptly, or even without notice. ».
S. 75. in section 73 of the Act, the words "employer" shall be inserted between the words "professional between" and the words "the shipowner or".

S. 76. in section 74 of the Act, the word "shipowner" is replaced by the word "employer".
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given in Brussels on May 15, 2014.
PHILIPPE by the King: the Prime Minister, E. DI RUPO. the Minister of the Interior and of equality of opportunity, Ms. J. MILQUET. the Minister of Social Affairs, Ms. L. ONKELINX the Minister of employment, Ms. M. DE CONINCK the Minister of finance, K. GARG. the Secretary of State for energy, M.
WATHELET the Secretary of State for Social Affairs, Ph. COURARD sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note (1) House of representatives (www.lachambre.be) Documents: 53 3479 full record: 22 April 2014.
Senate (www.senate.be) Documents: 5-2865 annals of the Senate: April 24, 2014.