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An Act To Amend Various Provisions Of The Pension Plan For Employees In Light Of The Principle Of The Unity Of Career

Original Language Title: Loi modifiant diverses dispositions relatives au régime de pension des travailleurs salariés compte tenu du principe de l'unité de carrière

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belgiquelex.be - Carrefour Bank of Legislation

19 AVRIL 2014. - An Act to amend various provisions relating to the pension plan for employed workers, taking into account the principle of the career unit



PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER 1er. - Introductory provision
Article 1er. This Act regulates a matter referred to in Article 78 of the Constitution.
CHAPTER 2. - Amendments to Royal Decree No. 50 of 24 October 1967 concerning the retirement and survival pension of employed workers
Art. 2. Article 10bis of Royal Decree No. 50 of 24 October 1967 concerning the retirement and survival pension of employed workers, inserted by Royal Decree No. 205 of 29 August 1983, is replaced by the following:
"Art. 10bis. § 1er. When the employee may claim a pension under this Order and a pension or an advantage by taking place under one or more other plans and when the total number of days taken into account in all of these plans exceeds 14,040 full-time equivalent days, the professional career that is taken into consideration for the calculation of the employee pension is diminished by as many days as the total amount of full-time equivalent is required.
A similar reduction is applied where the surviving spouse of an employee may claim a survival pension or a transition allowance under this order and a survival pension or transition allowance or a benefit taking place under one or more other plans and the total number of full-time equivalent days taken into account in all of these plans exceeds the number obtained by multiplying 312 full-time equivalent days of the d §er, paragraph 3, of the Royal Decree of 23 December 1996 for the Survival Pension or Article 7bis, § 1er, paragraph 2, of the same order for the transition allowance.
For the purposes of this article it is necessary to hear by "other regime":
1° any other Belgian pension and survival regime, excluding that of the independent;
2° any other similar regime in a foreign country, excluding plans under the scope of European regulations or bilateral social security agreements that provide for the totalization of the periods of insurance registered in the signatory countries and the granting of a national dependant pension of each of these countries, prorated to the periods of insurance registered in each of them;
3° any regime applicable to the staff of an institution of public international law.
§ 2. In the event of a cumulative pension under this Order with a pension under Royal Decree No. 72 of 10 November 1967 relating to the retirement and survival pension of self-employed, the less advantageous full-time equivalent days shall be deducted for the purposes of this provision, regardless of the plan in which these days have been made.
A similar reduction is applied where the surviving spouse of an employee may claim a survival pension or a transition allowance under this Order and a survival pension or transition allowance under Royal Decree No. 72 of 10 November 1967.
§ 3. The King determines:
1° in which the reduction referred to in this section is not applied or is assouplie;
2° how, in the event of a cumulative pension in the pension plan of employees with a pension of the same nature in another plan, the professional career is diminished;
3° how, in the event of a cumulative retirement pension, a survival pension or a transition allowance in the employee pension plan with a pension, a survival pension or a transition benefit as an independent worker, the professional career is diminished;
4° what should be heard by fraction;
5° which portions of pension granted under other plans are not considered for the purposes of this section;
6° what should be heard by full board in another plan;
7° what should be heard by full-time equivalent days in another diet and how full-time equivalent days are taken into consideration. ".
CHAPTER 3. - 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. 3. In Article 5, § 1erthe following amendments are made to the Royal Decree of 23 December 1996 implementing articles 15, 16 and 17 of the Act of 26 July 1996 on the modernization of social security and ensuring the viability of legal pension schemes:
1° Paragraph 3 is replaced by the following:
"When the number of full-time equivalent days the career includes, including full-time equivalent days related to the pension referred to in chapter 13 of the Royal Decree of 21 December 1967 regulating the general pension and survival plan of employed workers, is greater than 14,040, the full-time equivalent days giving the most advantageous pension entitlement shall be taken into consideration in the amount of 14,040 days. When the pension is calculated on the basis of one or more fractions with a denominator less than 45, the number of full-time equivalent days for each denominator is multiplied by the ratio between 45 and that denominator. ";
2° it is supplemented by a paragraph written as follows:
"The reduction of professional careers affects by priority the equivalent full-time days that open the least advantageous pension entitlement. However, the number of days to be deducted may not exceed 1,560 full-time equivalent days. These days are determined as follows:
1° the pension granted for each calendar year is divided by the number of full-time equivalent days taken into account for the year concerned to determine their pension contribution;
2° the number of full-time equivalent days to be deducted and their corresponding pension contributions are eliminated from the calendar year with the lowest daily pension contribution;
3° where the number of full-time equivalent days of the calendar year referred to in 2° is less than the number of full-time equivalent days to be deducted, the excess number of full-time equivalent days to be deducted and their pension contributions are eliminated from the calendar year with the lowest pension contribution;
4° it is used as a measure in the calendar years whose pension contribution becomes the least advantageous as long as the number of full-time equivalent days to deduct from the professional career is not reached."
Art. 4. In Article 7, § 1erthe following amendments are made to the same order:
1° Paragraph 4 is replaced by the following:
"When the number of full-time equivalent days that the career includes is greater than the number obtained by multiplying 312 full-time equivalent days by the denominator of the fraction, the full-time equivalent days giving the most advantageous pension are taken into consideration, up to the result of this multiplication. When the deceased spouse's pension is calculated on the basis of one or more fractions with a denominator below the denominator referred to in paragraph 3, the number of full-time equivalent days for each denominator is multiplied by the ratio between the highest denominator and the lower denominator. ";
2° a paragraph is inserted between paragraphs 4 and 5:
"The reduction of professional careers affects by priority the equivalent full-time days that open the least advantageous pension entitlement. However, the number of days to be deducted cannot exceed the number obtained by multiplying by 104 a third of the denominator of the fraction. These days are determined as follows:
1° the pension granted for each calendar year is divided by the number of full-time equivalent days taken into account for the year concerned to determine their pension contribution;
2° the number of full-time equivalent days to be deducted and their corresponding pension contributions are eliminated from the calendar year with the lowest daily pension contribution;
3° where the number of full-time equivalent days of the calendar year referred to in 2° is less than the number of full-time equivalent days to be deducted, the excess number of full-time equivalent days to be deducted and their pension contributions are eliminated from the calendar year with the lowest pension contribution;
4° it is used as a measure in the calendar years whose pension contribution becomes the least advantageous as long as the number of full-time equivalent days to deduct from the professional career is not reached."
CHAPTER 4. - Amendment of the Act of 11 May 2003 amending various provisions relating to the retirement pension of employed and independent workers, taking into account the principle of the career unit
Art. 5. Section 2 of the Act of 11 May 2003 amending various provisions relating to the retirement pension of employed and independent workers in the light of the principle of the career unit is repealed.
CHAPTER 5. - Final provisions
Art. 6. The provisions of this Act apply to pensions that are actually taking place and for the first time not earlier than 1er January 2015.
Art. 7. This Act comes into force on 1er January 2015, with the exception of Article 2, with respect to paragraphs 2 and 3, 3°, of Article 10bis, which come into force on the date to be fixed by the King.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 19 April 2014.
PHILIPPE
By the King:
Minister of Pensions,
A. DE CROO
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Note
(1) Note:
House of Representatives:
(www.lachambre.be)
Documents: 53-3378
Full report: 20 March 2014.
Senate (www.senate.be):
Documents: 5-2762
Project not referred to by the Senate: March 27, 2014.