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5 MAI 2014. - An Act to amend the pension and survival pension and to introduce the transition allowance in the pension plan for employed workers and to phase out the differential treatment that is based on the distinction between workers and employees in supplementary pensions

PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
PART 1^er. - Introductory provision
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
PART II. - Survival pension and transition allowance
CHAPTER 1^er. - Amendments to Royal Decree No. 50 of 24 October 1967 concerning the retirement and survival pension of employed workers
Art. 2. In Article 16, § 1^erthe following amendments are made to Royal Decree No. 50 of 24 October 1967 concerning the pension and survival of employed workers, as amended by the laws of 5 June 1970, 15 May 1984 and 25 January 1999.
1° in paragraph 1^er, the sentence "The absent spouse is presumed to have died on the date on which the judicial decision of declaration of absence is cast in force of a finding.", is replaced by the sentence "The absent spouse is presumed to have died on the date of the transcript of the civil status of the declared judicial decision of absence in force of a finding. ";
2° Paragraph 2 is replaced by the following:
"It does, however, take place on the first day of the month following that in which the surviving spouse reaches the age of:
1.45 years, when the death of the spouse occurs no later than 31 December 2015;
2° 45 years and 6 months, when the death of the spouse occurs as early as 1^er January 2016 and no later than December 31, 2016;
3° 46, when the death of the spouse occurs at the earliest of 1^er January 2017 and no later than December 31, 2017;
4° 46 years and 6 months, when the death of the spouse occurs as early as 1^er January 2018 and no later than December 31, 2018;
5° 47, when the death of the spouse occurs at the earliest of 1^er January 2019 and no later than December 31, 2019;
6° 47 years and 6 months, when the death of the spouse occurs as early as 1^er January 2020 and no later than 31 December 2020;
7° 48 years, when the death of the spouse occurs at the earliest of 1^er January 2021 and no later than 31 December 2021;
8° 48 years and 6 months, when the death of the spouse occurs as early as 1^er January 2022 and no later than 31 December 2022;
9° 49, when the death of the spouse occurs at the earliest of 1^er January 2023 and no later than 31 December 2023;
10° 49 years and 6 months, when the death of the spouse occurs as early as 1^er January 2024 and no later than 31 December 2024;
11° 50 years, when the death of the spouse occurs at the earliest of 1^er January 2025. ".
3° it is supplemented by a paragraph written as follows:
"By deliberately decreed in the Council of Ministers, the King may authorize, subject to the conditions it sets, the surviving spouse who reaches the age referred to in paragraph 2 to opt for the benefit of the provisions of Chapter 4 in the matter of transition allowance."
Art. 3. In article 17 of the same order, as amended by the laws of 5 June 1970 and 15 May 1984, the following amendments are made:
1° in paragraph 1^era sentence as follows is inserted between the first and second sentences:
"The same is true of the spouse who was married less than a year with the deceased worker, with whom he previously cohabited legally, when the uninterrupted and cumulative length of marriage and legal cohabitation reached at least one year."
2° in the same paragraph, in the second sentence, which becomes the third sentence, the words "The length of one year of marriage is not required" are replaced by the words "The duration of one year is not required";
3° in the same paragraph, in the second sentence, which becomes the third sentence, the first dash is supplemented by the words "or legal cohabitation; ";
4° the article is supplemented by a paragraph written as follows:
"For the purposes of this article, legal cohabitation means the common living situation of two persons who have made a declaration within the meaning of Article 1476 of the Civil Code."
Art. 4. Section 19 of the same order, replaced by the Act of 15 May 1984, is replaced by the following:
"Art. 19. § 1^er. The right to survival pension is suspended when the surviving spouse remarries.
§ 2. The surviving spouse may not claim for the benefit of this chapter if, due to offences committed against his spouse, he is unworthy to inherit it in accordance with Article 727, § 1^er1° or 3° of the Civil Code."
Art. 5. The title of Chapter 4 of the same Order, repealed by Royal Decree No. 32 of 30 March 1982, is reinstated in the following wording:
"From the transition allowance."
Art. 6. Section 21 of the same order, replaced by Royal Decree No. 32 of 30 March 1982 and amended by the Act of 15 May 1984 and the Royal Decree of 30 April 1997, is replaced by the following:
"Art. 21. § 1^er. Subject to paragraph 2 and provided that the application for a transition allowance is filed within twelve months of the death of the spouse, the transition allowance shall take place on the first day of the month in which the spouse died, if he did not yet receive a pension, and on the first day of the month following the month in which the spouse died, if he or she had already received a pension, In the other cases, it takes place at the earliest, on the first day of the month following that request. The declaration of absence in accordance with the provisions of the Civil Code is proof of death. The absent spouse is presumed to have died on the date of the transcript of the civil record of the declarative judicial decision of absence cast as a result of a finding.
§ 2. The right to the transition allowance is considered ex officio in cases to be determined by the King. It also sets for each of these cases the date on which the transition allowance is taken.
§ 3. The application for a transitional allowance in the pension plan for employed workers is also a request for a transitional allowance in the pension plan for self-employed persons and in the public sector pension plan.".
Art. 7. In chapter 4 of the same order, an article 21bis is inserted as follows:
"Art. 21bis. A transition allowance is granted to the surviving spouse, who, on the death of his or her spouse, has not reached the age referred to in Article 16, § 1^erparagraph 2, provided that the surviving spouse had been married for at least one year with the deceased worker. The same is true of the spouse who was married less than a year with the deceased worker, with whom, previously, he legally lived, when the uninterrupted and cumulative length of marriage and legal cohabitation reached at least one year. However, one year is not required if one of the following conditions is met:
- a child is born of marriage or legal cohabitation;
- at the time of death, a dependent child for whom the spouse or wife received family allowances;
- death is due to an accident after the date of marriage or was caused by a professional illness contracted in the exercise or on the occasion of the exercise of the profession, a mission entrusted by the Belgian Government or benefits in the context of Belgian technical assistance and provided that the origin or aggravation of this disease is after the date of marriage.
If a posthumous child is born within three hundred days of the death, the transition allowance shall take place, provided that the application is filed within twelve months of birth, on the first day of the month in which the spouse died, if he did not yet benefit from a pension, and on the first day of the month following the month in which the spouse died, if he or she had already received a pension,
For the purposes of this article, legal cohabitation means the common living situation of two persons who have made a declaration within the meaning of Article 1476 of the Civil Code.".
Art. 8. In chapter 4 of the same order, an article 21ter is inserted as follows:
"Art. 21ter. § 1^er. The transition allowance is granted for a duration of:
1° 12 months, if at the time of death, no child is dependent on whom the spouse or wife received family allowances;
2° 24 months, if at the time of death a child is dependent on whom the spouse or wife received family allowances or if a child is born within three hundred days of death.
The King determines how the condition of the child's charge is proven for which the spouse or wife receives family allowances.
§ 2. The surviving spouse loses the transition allowance when remarried.
§ 3. The surviving spouse may not claim for the benefit of this chapter if, due to offences committed against his spouse, he is unworthy to inherit it in accordance with Article 727, § 1^er1° or 3° of the Civil Code."
Art. 9. In chapter 4 of the same order, an article 21quater is inserted as follows:
"Art. 21quater. The surviving spouse, who has benefited from the provisions of this chapter, may apply to the provisions of Chapter 3 in respect of survival pension, when it reaches the legal age of pension referred to in Article 2, § 1^erof the Royal Decree of 23 December 1996 or when it meets the age and career conditions set out in Article 4, §§ 1^er and 2, of the Royal Decree of 23 December 1996 or when a retirement pension is granted on grounds of health or physical incapacity in the public sector, provided that it is not remarried on the date of the taking of survival pension.
This survival pension takes place:
1° on the date of taking the Belgian pension, when the surviving spouse justifies a Belgian personal career or a personal professional career in Belgium and abroad;
2° on the date on which a foreign pension plan is taken, when the surviving spouse only justifies a personal career abroad;
3° at the legal age of pension referred to in Article 2, § 1^erfrom the Royal Decree of 23 December 1996, when the surviving spouse does not justify a personal career. ".
Art. 10. In chapter 4 of the same order, an article 21quinquies is inserted as follows:
"Art. 21quinquies. By deliberate decree in the Council of Ministers, the King may, under the conditions that He sets, extend the benefit of the transitional allowance to the legal cohabitants who are not united by a bond of kinship, covenant or adoption resulting in a prohibition of marriage provided for in the Civil Code.".
Art. 11. Section 25 of the same Order, replaced by the Act of 27 July 1971 and last amended by the Royal Decree of 21 January 2003, is supplemented by a paragraph written as follows:
"The transition allowance shall be payable even if the surviving spouse is engaged in a professional activity or if the surviving spouse has an involuntary disability, disability or unemployment benefit, by application of Belgian or foreign social security legislation, an allowance for reasons of career interruption, credit-time or reduction of benefits or retirement pension for reasons of health or physical incapacity in the public sector, or ".
Art. 12. In the same order, an article 25bis is inserted as follows:
"Art. 25bis. Except in the cases and under the conditions determined by the King, the retirement pension, the survival pension and the transitional allowance shall be payable only if it is determined that the beneficiary is still alive and, in the case of a pension calculated at the rate of 75% of the gross fictitious, actual and lump sum pay, that it is determined that the spouse of the beneficiary is also alive."
Art. 13. In Article 29bis, § 2, paragraph 1^er, of the same order, inserted by the law of 27 February 1976 and amended by Royal Decree No. 16 of 29 November 1978, the words "of the transition allowance," are inserted between the words "retirement and survival pensions," and the words "of the supplementary pension".
CHAPTER 2. - Amendments to the Royal Decree of 23 December 1996 implementing articles 15, 16 and 17 of the Act of 26 July 1996 on social security modernization and ensuring the viability of legal pension schemes
Art. 14. In title 1^er, chapter 3, of the Royal Decree of 23 December 1996 on the execution of articles 15, 16 and 17 of the Act of 26 July 1996 on the modernization of social security and ensuring the viability of the legal pension schemes, a section 3 entitled "The Transition Allowance".
Art. 15. In section 3, inserted by section 14, an article 7bis is inserted as follows:
"Art. 7bis. § 1^er. For each calendar year of proven occupation in the head of the deceased worker, up to and including the year of his/her death if he/she did not receive a pension at the time of his/her death or the year in which the pension was taken, if he/she had already benefited from a pension, the right to the transition allowance was acquired by reason of a total portion of the pension^er, from Royal Decree No. 50 and received by the worker until the last day of the month before either his death or the month in which his pension was taken. This right to the transition allowance is calculated at the rate provided for in Article 5, § 1^erParagraph 1^er(b) of the present order.
The fraction granted has for numerator the unit and for denominator the number of calendar years included in the period taking place on 1^er January of the year of the twentieth anniversary of the deceased worker and ending on December 31 of the year preceding either that of the death, if he did not yet benefit from a retirement pension, or that of the taking of his retirement pension if he had already benefited from a retirement pension at his death.
When the number of full-time equivalent days of the deceased worker's career exceeds the number obtained by multiplying the fraction's denominator by 312 full-time equivalent days, the full-time equivalent days giving the most advantageous benefit per calendar year are taken into consideration in competition with the result of this multiplication. The elimination of excess days is done in accordance with Article 7, § 1^erParagraph 5.
When the spouse died before 1^er the day of the month following its twentieth anniversary and was occupied within the meaning of Royal Decree No. 50 at the time of its death, the amount of the transition allowance is 60%:
1° the amount of the remuneration of the deceased spouse referred to in Article 7 of Royal Decree No. 50 and related to the most advantageous of the calendar years;
2° of the lump sum of 17.026,70 EUR if the calculation method provided for at 1° cannot be applied or is less favourable.
The provisions of paragraph 4 are not applicable where the surviving spouse benefits from a survival pension or benefit by applying Belgian or foreign social security legislation.
The amount of EUR 17.026,70 referred to in paragraph 4, 2° is related to the pevot index 103,14 (base 1996 = 100) and evolves in accordance with the provisions of the Act of August 2, 1971 organizing a linkage regime to the index of prices to the consumption of salaries, wages, pensions, allowances and subsidies of the Public Treasury for certain social benefits, the limits of remuneration to be taken into account in calculating certain assessed contributions
§ 2. Derogation from paragraph 1^erParagraph 1^er, if the annual remuneration, for a career year of the deceased worker, reassessed on the date of taking the transition allowance is less than 17.026,70 EUR (base 1996 = 100) per year, the transition allowance shall be calculated on the basis of that amount for the year in question. This amount of EUR 17.026,70 is set to prorate the proven duration of occupation expressed in full-time equivalent days.
Paragraph 1^er is not applicable to the transitional allowance based on benefits referred to in Article 3ter, as in force before its repeal by the Royal Decree of 9 July 1997 and Article 7 of the Royal Decree of 21 December 1967, which regulates the general pension and survival plan for employees.
The amount referred to in paragraph 1^er is linked to the pevot index 103.14 (base 1996 = 100) and evolves in accordance with the provisions of the law of 2 August 1971 organizing a regime of linking to the index of prices to the consumption of wages, wages, pensions, allowances and subsidies of the public treasury of certain social benefits, the limits of pay to be taken into account in the calculation of certain social security contributions of workers, as well as the obligations imposed in social to independent workers.
The King may, by order deliberately in the Council of Ministers, increase the amount referred to in paragraph 1^er.
§ 3. Article 7, § 1^erparagraphs 7 and 8, and § 5, are applicable to the transition allowance.
§ 4. Not applicable to the transition allowance:
1° Article 153 of the Act of 8 August 1980 on budgetary proposals 1979-1980;
2° Articles 34 and 34bis of the Law of Recovery of 10 February 1981 on Social Sector Pensions;
3° Article 8.".
CHAPTER 3. - Amendment of the Act of 30 March 1994 on social provisions
Art. 16. In Article 68, § 1^er, a), of the Act of 30 March 1994 on social provisions, replaced by the Royal Decree of 16 December 1996, the words "or any transitional allowance" are inserted between the words "or any other advantage taking place in the place of such a pension" and the words "in charge of a Belgian pension scheme".
CHAPTER 4. - Amendment to the Compulsory Health Care and Compensation Insurance Act, coordinated on 14 July 1994
Art. 17. Article 191, paragraph 1^er, 7°, paragraph 1^er, of the Compulsory Health Care and Compensation Insurance Act, coordinated on July 14, 1994, replaced by the Act of March 13, 2013, the words "or Transition Allowances" are inserted between the words "or any other benefit taking place in the place of such a pension," and the words "on the charge of a Belgian pension plan".
CHAPTER 5. - Amendment of the Judicial Code
Art. 18. In Article 1410, § 1^er, 2°, of the Judicial Code, amended by the laws of May 12, 1971 and March 23, 2000, the words "transition allowances," are inserted between the words "adaptation allowances," and the words "rents,"
CHAPTER 6. - Final provisions
Art. 19. The provisions of this title apply to surviving spouses whose spouse or wife dies at the earliest of 1^er January 2015.
Art. 20. This title comes into force on 1^er January 2015, with the exception of Article 3 that produces its effects on 1^er January 2000.
PART III. - Progressive removal of treatment differences based on the distinction between workers and employees in supplementary pensions
CHAPTER 1^er. - Amendment of the Decree-Law of 7 February 1945 concerning the social security of the sailors of the merchant marine
Art. 21. Article 10 of the Decree-Law of 7 February 1945 concerning the social security of the sailors of the merchant marine is supplemented by a paragraph written as follows:
"This article is not applicable to supplementary pensions as referred to in Article 3, § 1^er, 1°, the Act of 28 April 2003 on supplementary pensions and the tax system of supplementary pensions and certain additional benefits in the area of social security. "
CHAPTER 2. - Amendment of the Act of 7 January 1958 concerning the existence security funds
Art. 22. In the Act of 7 January 1958 concerning the Living Security Fund, an article 1/1 is inserted as follows:
"Art. 1/1. When the existence security fund has the mission of the organizer within the meaning of Article 3, § 1^er, 5°, a), the Act of 28 April 2003 on supplementary pensions and the tax system of such pensions and certain additional benefits in the area of social security, for the application of this law and its enforcement orders, it is understood, if any, by the terms "parity board" the terms "parity boards". ".
CHAPTER 3. - Amendment of the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers
Art. 23. Article 45 of the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers is supplemented by a paragraph written as follows:
"This article is not applicable to supplementary pensions as referred to in Article 3, § 1^er, 1°, the Act of 28 April 2003 on supplementary pensions and the tax system of supplementary pensions and certain additional benefits in the area of social security. "
CHAPTER 4. - Amendments to the Act of 28 April 2003 on supplementary pensions and the tax system of supplementary pensions and certain additional social security benefits
Art. 24. Article 3, § 1^er, the Act of 28 April 2003 on supplementary pensions and the tax system of supplementary pensions and certain additional social security benefits, as amended by the Act of 27 October 2006 and the Royal Decree of 3 March 2011, are amended as follows:
1° 5°, a), is replaced by the following:
"(a) the corporation that meets the following cumulative conditions:
1. when it intervenes for several committees and/or subcommissions, it is the sole purpose of establishing supplementary pensions;
2. it is composed parity and;
3. it is designated by a collective labour agreement entered into within a joint commission or subcommission established under Chapter III of the Act of 5 December 1968 on collective labour agreements and parity commissions, which establishes a pension plan;"
2° it is completed by the 23° and 24° written as follows:
"23° worker: the worker referred to in Article 2 of the Act of 3 July 1978 on labour contracts;
24th employee: the worker referred to in Article 3 of the Act of 3 July 1978 relating to employment contracts."
Art. 25. In the same Act, an article 7/1 is inserted as follows:
"Art. 7/1. Without prejudice to any mentions to be included under other legal or regulatory provisions, the status of the organizer referred to in Article 3, § 1^er, 5°, a), or the act by which the organizer is instituted must at least mention:
1° the name and address of the organizer's seat;
2° if the organizer intervenes for several Joint Commissions and/or Joint Subcommissions, the Joint Commissions and/or Joint Subcommissions for which he intervenes;
3° the object for which it is instituted;
4th persons who may benefit from the supplementary pension that the organizer has pledged to form, as well as the terms and conditions of granting and liquidation of it;
5° the categories of employers required to pay contributions for the financing of the supplementary pension;
6° the amount or mode of attachment of these contributions and their method of collection;
7° if there is solidarity between employers and the extent of this solidarity;
8° the mode of appointment and powers of the members of the management body;
9° the decision-making mode of the management body;
10° the form and time frame in which it is reported to the Joint Commission(s) and/or Joint Subcommissions, by the Organ of Management of the Organizer, on the accomplishment of its mission;
11° the mode of dissolution, liquidation and allocation of the organizer's heritage;
12° if an organizer intervenes for several Joint Commissions and/or Joint Subcommissions, the mode of allocation of the organizer's heritage, including when he no longer intervenes for one of these Joint Commissions or Joint Subcommissions. "
Art. 26. In the same Act, an article 7/2 is inserted as follows:
"Art. 7/2. The contents of the organizer's statutes or of the act that establishes the organizer must be repeated in identical terms in all collective labour agreements that regulate the intervention of the organizer for several parity commissions and/or parity subcommittees. "
Art. 27. In section 8, paragraph 2, of the Act, the words "and no later than one year after the date of its conclusion" are repealed.
Art. 28. In the same Act, an article 8/1 is inserted as follows:
"Art. 8/1. The King may, on the proposal of the Minister who has the Employment in his or her competence, make mandatory collective labour agreements entered into in various parity commissions and/or subcommissions by which these parity commissions and/or parity subcommissions establish and/or designate the same organizer as well as the related collective labour agreements relating to the pension scheme."
Art. 29. Article 14, § 1^erin the same Act, replaced by the Act of 10 May 2007, the following amendments are made:
1° it is inserted a paragraph in the following paragraphs 1^er and 2:
"The difference in treatment between workers who are affiliated with different pension commitments under articles 15 and 16 does not constitute unlawful discrimination. "
2° in paragraph 3, which becomes paragraph 4, the number "2" is replaced by the number "3".
Art. 30. In the same Act, an article 14/1 is inserted as follows:
"Art. 14/1. The difference in treatment that is based on the distinction between workers and employees does not form discrimination referred to in article 14, § 1^erParagraph 1^erfor work periods before 1^er January 2015. "
Art. 31. In the same Act, an article 14/2 is inserted as follows:
"Art. 14/2. § 1^er. The difference in treatment based on the distinction between workers and employees is, for workers and employees in a comparable situation, discrimination within the meaning of Article 14, § 1^erParagraph 1^er, for work periods from 1^er January 2025.
§ 2. Derogation from paragraph 1^era difference of treatment based on the distinction between workers and employees does not form discrimination within the meaning of Article 14, § 1^erParagraph 1^er, where this difference of treatment results from the fact that one or more workers have refused in accordance with Article 16, § 3 to participate in a modified pension plan or a new pension plan in which the difference of treatment based on the distinction between workers and employees is deleted as such.
§ 3. Derogation from paragraph 1^era difference of treatment based on the distinction between workers and employees does not form discrimination within the meaning of Article 14, § 1^erParagraph 1^erwhere this difference of treatment remains under Article 16, § 3, in the pension plan(s) taken over by the assignee as part of a treaty transfer or a merger."
Art. 32. In the same law, an article 14/3 is inserted as follows:
"Art. 14/3. § 1^er. The difference in treatment that is based on the distinction between workers and employees does not form discrimination referred to in article 14, § 1^erParagraph 1^erfor working periods between 1^er January 2015 and 1^er January 2025 if this is a salary difference that was introduced into a pension plan before 1^er January 2015.
The difference in treatment referred to in paragraph 1^er does not form discrimination referred to in article 14, § 1^erParagraph 1^erfor working periods between 1^er January 2015 and 1^er January 2025 provided that the employer enters a journey to end no later than 1^er January 2025 to differences in treatment, taking into account what is happening in this area within the Commissions and/or the Commissions and/or the Joint Subcommissions of which it reports.
§ 2. Pension plans that are first introduced from 1^er January 2015, there is no difference in treatment based on the distinction between workers and employees.
By derogation from the previous paragraph, a pension plan first introduced from 1^er January 2015 may include a differential of treatment based on the distinction between workers and employees, provided that this difference of treatment is intended to remove a differential of treatment based on the distinction between workers and employees in a pension plan on 1^er January 2015.
Derogation from paragraph 1^er, the pension plan(s) taken over by the assignee in the context of a conventional transfer or a small (ven)t merger shall contain a difference of treatment that is based on the distinction between workers and employees, if that difference of treatment existed in the pension plan(s) before 1^er January 2015.
§ 3. Pension plans as at 1^er January 2015 cannot introduce after this date a new treatment difference based on the distinction between workers and employees.
By derogation from the previous paragraph, new treatment differences based on the distinction between workers and employees may be introduced after 1^er January 2015 in an existing pension plan as at 1^er January 2015, provided they are intended to remove a differential treatment based on the distinction between workers and employees in the pension plan as of 1^er January 2015. "
Art. 33. In the same law, an article 14/4 is inserted as follows:
"Art. 14/4. § 1^er. The Joint Commissions and/or Joint Subcommissions which, apart from their exclusive competence for workers or employees, are, in accordance with the Royal Decrees on the formation of these bodies, which are competent, either explicitly or residually, for the same occupational category or for the same business activities, shall take the necessary measures to put an end to the differential treatment that is based on the distinction between workers and employees in the following manners described below.
To this end, the Joint Commissions and/or the Joint Subcommissions concerned shall enter into negotiations without delay to conclude Memorandums of Understanding.
These Memorandums of Understanding specify how the Joint Commissions and/or Joint Subcommissions must end the differential treatment based on the distinction between workers and employees.
The conclusion of these memorandums of understanding must lead to the conclusion of one or more collective agreements of sectoral work deposited in the Registry of the Directorate General Labour Collective Relations of the Federal Public Service Employment, Labour and Social Concertation for 1^er January 2023 at the latest and whose purpose is to end for 1^er January 2025 no later than the difference in treatment based on the distinction between workers and employees.
Within two months of their conclusion, the Memorandums of Understanding shall be deposited in the Registry of the General Labour Relations Branch of the Federal Public Service Employment, Labour and Social Concertation, which shall promptly transmit them to the secretariat of the National Labour Council.
The collective labour agreement(s) referred to in paragraph 4 may, in accordance with section 9, provide for the possibility for the employer to organize the performance of a part or all of the pension plan for all workers or part of them in a pension plan at the enterprise level. In accordance with Article 14/3, § 2, paragraph 2, and § 3, paragraph 2, the collective labour agreement(s) referred to in paragraph 4 may contain a differential of treatment based on the distinction between workers and employees in the definition of the class of workers for which the possibility for the employer to organize the pension plan itself is allowed. In accordance with Article 14/3, § 2, paragraph 2, and § 3, paragraph 2, the pension plan organised at the level of the enterprise in accordance with Article 9 may also include a differential of treatment based on the distinction between workers and employees.
§ 2. Joint commissions and/or joint subcommissions referred to in paragraph 1^erParagraph 1^er, transmit respectively for 1^er January 2016, 1^er January 2018, 1^er January 2020 and 1^er January 2022 a report to the National Labour Council in which they provide an overview of the work that has been done to put an end to the differential treatment that is based on the distinction between workers and employees.
For 1^er July 2016, 1^er July 2018 and 1^er July 2020, the National Labour Council transmits on the basis of the reports transmitted to it under the previous paragraph to the Minister who has the Pensions in his skills and to the Minister who has the Employment in his skills an evaluation of progress at the sectoral level regarding the elimination of the differential treatment based on the distinction between workers and employees. During this evaluation, particular attention is paid to the cost of eliminating the treatment difference.
For 1^er July 2022, the National Labour Council transmits to the Minister who has the Pensions in his jurisdictions and to the Minister who has the Employment in his jurisdictions an additional assessment where the Joint and/or Joint Commissions are identified which have not filed a Memorandum of Understanding or which, if they have filed a Memorandum of Understanding, have not made any further progress since that filing with a view to the elimination of the distinction between workers and workers.
§ 3. If for 1^er January 2023, Joint Commissions and/or Joint Subcommissions referred to in paragraph 1^erParagraph 1^er, did not deposit to the Registry of the General Labour Collective Relations Branch of the Federal Public Service Employment, Labour and Social Concertation one or more collective labour agreements that terminates for the 1^er By January 2025 at the latest, the difference in treatment based on the distinction between workers and employees, the King may, by order deliberately in council of ministers after the advice of the National Labour Council, take measures to put an end to the difference of treatment that is based on the distinction between workers and employees, taking into account the specificities of the parity commissions and/or subcommissions concerned.
The King chooses the measures it takes in accordance with paragraph 1^er among those defined in a deliberate decree in the Council of Ministers after the advice of the National Labour Council."
Art. 34. Section 16 of the Act, as amended by the Act of 27 October 2006, is supplemented by a paragraph 3 as follows:
§ 3. When an existing pension plan is before 1^er January 2025 amended or replaced by a new pension plan to remove a salary difference based on the distinction between workers and employees, workers who were members of the existing pension plan may refuse to participate in the amended pension plan or the new pension plan, unless a collective labour agreement makes it mandatory to join the amended pension plan or the new pension plan. The refusal to participate in the amended pension plan or the new pension plan must be expressed at the latest at the effective date of the introduction or amendment of the new pension plan.
An existing pension plan referred to in the previous paragraph means a pension plan that was already in effect on 1^er January 2015 and in which a difference of treatment based on the distinction between workers and employees is made.
The organizer is required to continue the pension commitment of workers who refuse to participate in the amended pension plan or the new pension plan referred to in paragraph 1^er.
The possibility of joining the amended pension plan or the new pension plan referred to in paragraph 1^er is always available to workers referred to in paragraph 1^er where the existing pension plan or amended pension plan or new pension plan referred to in paragraph 1^er are subsequently amended.
Workers referred to in paragraph 1^er may also adhere to any other pension plan or pension plan that would be established by the organizer.
The period during which workers referred to in the first paragraph may join one of the pension plans referred to in paragraph 4 or 5 is limited in time and is communicated to them in each specific case.
The organizer and, if the organizer is a legal person referred to in Article 3, § 1^er, 5°, a), also the employer is exempted from all obligations arising out of pension plans that have been the subject of a valid refusal of membership, to the worker who refuses to join a pension plan in accordance with this paragraph.
At the latest for 1^er January 2032, the Minister who has the Pensions in his jurisdiction shall, after the opinion of the National Labour Council, assess the application of this paragraph in order to determine the consequences of it on the elimination of the difference in treatment that is based on the distinction between workers and employees. "
Art. 35. In the same Act, an article 63/1 is inserted as follows:
"Art. 63/1. The condition referred to in Article 3, § 1^er, 5°, (a), 1, is not applicable to legal persons who, on the date of entry into force of this article, intervene for several joint commissions and/or subcommissions. "
CHAPTER 5. - Final provision
Art. 36. The adaptation of the statutes or of the act which establishes the organizer referred to in Article 3, § 1, 5°, (a), of the Act of 28 April 2003 on supplementary pensions and the tax regime of them and of certain complementary benefits in the field of social security because of Article 25 and the adaptation of collective labour agreements pursuant to Article 26 shall be effected for the first^er July 2017 at the latest.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 5 May 2014.
PHILIPPE
By the King:
Minister of Pensions,
A. DE CROO
The Minister of Social Affairs,
Ms. L. ONKELINX
The Minister of Justice,
Ms. A. TURTELBOOM
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Note
(1) Note:
House of Representatives:
(www.lachambre.be)
Documents: 53-3399
Full report: 26 and 27 March 2014.
Senate (www.senate.be):
Documents: 5-2804
Project not referred to by the Senate: April 3, 2014.