Reform Act The Calculation Of Social Security Contributions For The Self-Employed (1)

Original Language Title: Loi portant réforme du calcul des cotisations sociales pour les travailleurs indépendants (1)

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2013022601&caller=list&article_lang=F&row_id=1000&numero=1065&pub_date=2013-12-06&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2013-12-06 Numac: 2013022601 FEDERAL social security PUBLIC SERVICE November 22, 2013. -Law concerning reform of the calculation of social security contributions for the self-employed (1) PHILIPPE, King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: Chapter 1. -Disposition introductory Article 1. This Act regulates a matter referred to in article 78 of the Constitution.
CHAPTER 2. -Amendments to order royal No. 38 of 27 July 1967 organizing the social status of self-employed persons art. 2. article 11 of the royal decree No. 38 of 27 July 1967 organizing the social status of the self-employed, as last amended by the Act of March 26, 2007, is replaced by the following: 'article 11 § 1.
Taxable contributions are expressed as a percentage of earned income.

§ 2. By professional income in the sense of § 1, it is necessary to hear professional income gross, minus business expenses and, where appropriate, professional losses fixed in accordance with the legislation on the tax on the income, the taxable person has benefited as a self-employed person during the period during which he was subject to the present royal decree.
Earnings and profits referred to in article 23, § 1, 3 °, of the 1992 income tax Code, as well as the allowances referred to in article 32, paragraph 2, 2 °, juncto, article 31, paragraph 2, 3 °, of the same Code, which relate to an activity previously carried out by the taxable person, are considered being of the professional income within the meaning of the first paragraph and are expected to fall within the tax year in which they are taxed.
The calculation of contributions for a given year - hereinafter referred to as the contribution year - is done on the basis of earned income, in the sense of paragraphs 1 and 2, relating to the exercise of tax which the vintage designates the following calendar year immediately that for which contributions are due.
By way of derogation from paragraphs 1 to 3, income referred to in article 28, paragraph 1, 1 °, of the 1992 income tax Code, are not considered being the professional income, provided that the self-employed:-either, is more subject to this royal order no later than December 31 of the year following that in which such income was collected;
-either is actually of a pension no later than December 31 of the year following that during which such revenues were collected.
For the purposes of this paragraph, professional income attributed to the spouse helping in accordance with tax legislation are added to the independent professional income helped in the case where the assisting spouse is only subject to the scheme of compulsory insurance against sickness and invalidity, the compensation sector.
Professional revenues within the meaning of paragraphs 1 to 5 are professional revenues such as press releases by the Administration of the business taxation and revenues of the Service public federal Finance.
The Administration of the business taxation and revenues of the federal public Service Finance is required to provide the information necessary for the fixation of the amount of the contributions due under this royal order at the national Institute of social insurance for self-employed persons.
§ 3. Without prejudice to the provisions of article 13bis, self-employed workers temporarily pays contributions in the year of assessment, in accordance with the provisions of articles 12 and 13, calculated on the basis of income professionals, such as known on 1 January of the year of assessment, for the tax year which the vintage is the second calendar year immediately preceding the year of assessment.
If earned income from the exercise of taxation referred to in paragraph 1 are not yet known on 1 January of the year of assessment, the calculation of assessments interim for that year of assessment is done on the basis of the professional income for the most recent tax year before the year referred to in paragraph 1 and for which the professional income are known on 1 January of the year of assessment. In this case, account shall be taken of these last professional income, even if earned income of the taxation year referred to in paragraph 1 would be still known during the contribution year.
For the determination of the amount of the provisional contributions referred to in paragraphs 1 and 2, the concerned professional income are multiplied by a fraction set at the beginning of each calendar year by the Minister that the social status of self-employed persons. The denominator of this fraction is the average of the consumer price for the taxation year referred to in paragraphs 1 and 2; the numerator indicates the average of the indices of consumer prices assumed for the year for which contributions are due.
When the exercise of taxation referred to in paragraphs 1 to 3 counts less than four calendar quarters of coverage, incomes of this incomplete calendar year are converted into an annual income. For this purpose, the earned income are multiplied by a fraction whose numerator equals four and denominator equals the number of consecutive calendar quarters of coverage to the social status of self-employed persons during the year in question. The fees temporarily due is then fixed in proportion to the number of calendar quarters of coverage under the social status of the self-employed during the contribution year.
The self-employed may where appropriate pay for a year of defined contribution of the provisional contributions exceed those laid down in paragraph 1, provided that at the time of the payment, there no debts not impugned social contributions or payable accessories that are unpaid, and provided that the maximum contribution is not exceeded. The King may lay down rules as to how these payments are processed for the purpose of their subsequent regularisation or their possible posting on other debts of contributions or payable accessories.
On the basis of objective factors, the social insurance fund with which it is affiliated, may authorize the independent worker, at his request, to pay on an interim basis in the year of assessment of contributions that are equal to those that would be due on the basis of income as set out below: a) for all self-employed workers belonging to the category of contributor referred to in article 12 , § 1: either pay a fee equal to that which is due on the basis of an income of 7.332,30 euros if they manage to demonstrate that their income for the year of assessment shall not exceed the amount;
or pay a fee equal to that which is due on the basis of an income of 3.666,15 euros if they manage to demonstrate that their income for the year of assessment shall not exceed the amount;
(b) for assisting spouses in the contributor category referred to in article 12, § 1B: either pay a contribution as determined under a), or pay a fee equal to that which is due on the basis of an income of half of 3.221,08 euros if they manage to demonstrate that their income for the year of assessment shall not exceed the amount;
c) for the self-employed in the contributor category referred to in article 12 § 2, and self-employed persons referred to in article 37 of the royal decree of 19 December 1967 on the general regulation in pursuance of order royal No. 38 of 27 July 1967 organizing the social status of the self-employed: either pay a contribution as determined under the a) , or pay a fee equal to that which is due on the basis of an income of 1.920,48 euros if they manage to demonstrate that their income for the year of assessment shall not exceed the amount either do not pay contribution if they manage to demonstrate that their income for the year of assessment will not reach 405,60 euros;
(d) for the self-employed in the contributor category referred to in article 13 § 1: either pay a contribution as determined below a), or pay a fee equal to that which is due on the basis of an income of 1.920,48 euros if they manage to demonstrate that their income for the year of assessment shall not exceed the amount , either do not pay contribution if they manage to demonstrate that their income for the year of assessment will not reach 811,20 euros;
The King may, by deliberate order in Council of Ministers, determine what is meant by 'objective evidence', on the understanding that it may be only of elements that have a direct impact on the level of earned income.
The authorisation may not have the effect that payments of contributions already carried out be reimbursed for the self-employed.
The King may determine the time in which, under penalty of nullity, the application referred to in paragraph 6 is made, the manner in which this application must be, as well as the manner in which the social insurance fund shall maintain the record, takes the decision and forward it to the self-employed.
The King may, by Decree deliberated in the Council of Ministers, in consultation with and after receiving the opinion of the general management Committee for the social status of self-employed persons, established under section 107 of the Act of 30 December 1992 establishing

social and various provisions, and without prejudice to the application of articles 12, § 1, paragraph 2 and 12, § 1B, paragraph 1, adapt the amounts referred to in paragraph 6, add, remove, or determine that the independent may itself propose to its social insurance fund, in the same conditions as those set out in paragraphs 6 to 9, the amount of income on which it wishes to pay provisional contributions. By the words "in consultation with and after receiving the opinion of the general Committee of management for the social status of self-employed persons", it is understood that here described changes cannot be implemented prior to the evaluation of the system by the general Committee of management for the social status of self-employed persons provided for in article 16 of the Act of 22 November 2013 reform the calculation of payroll taxes for the self-employed.
§ 4. Social insurance fund must inform the subject clearly and in writing: 1 ° the nature temporary and payable by the assessment referred to in paragraph 3 and in article 13bis.
2 ° the manner in which this contribution will be corrected later;
3 ° the consequences that could result in this regularization.

§ 5. As soon as earned income for the year of assessment are provided by the Administration of the business taxation and revenues of the federal public Service Finance, shall on this basis for the fixing of the definitive amount of the contributions payable for the year of assessment concerned.
This is referred to as the regularization. The King determines the way in which occurs this regularization and the way is sent to the person concerned the annual count of contributions.
The percentage used to calculate the premiums due on such professional income is that applied during the period to regularize.
When the year of assessment is less than four calendar quarters of coverage, incomes of this incomplete calendar year are converted into an annual income. To this end, professional income are multiplied by a fraction whose numerator equals four and denominator equals the number of consecutive calendar quarters of coverage to the social status of the self-employed during the contribution year. The fees due is then calculated in proportion to the number of calendar quarters during which the person concerned has been subject to the social status of the self-employed during the contribution year.
However, the self-employed may opt for regularisation, referred to in paragraphs 1 1er-3, of those years of assessment below not be applied. He can ask for it and get it if all the following conditions are met:-the application must be submitted no later than at the date of the pension courses;
-the date of pension must take place no later than January 1, 2019;
-the self-employed cease any independent professional activity on the date of the taking of courses of the pension;
-This concerns the regularisation of all the years of contribution in the period of the year during which the pension takes courses down to and including the third calendar year preceding the year in which the pension takes courses, with the exception of the years of contribution for which regularisation has already been done at the time of the application;
-during, and for all the years of contribution to take into consideration, self-employed does not benefit from the application of article 11, § 3, paragraph 6.
The King determines the way in which the application referred to in paragraph 4 shall be submitted.
The King may, by Decree deliberated in the Council of Ministers, change the date of January 1, 2019 above."
S. 3. in the same royal decree, it is inserted an article 11bis, as follows: "article 11bis. § 1. If at the time of the adjustment referred to in article 11, § 5, it turns out that the self-employed, which benefited from the application of article 11, § 3, paragraph 6 during the contribution year, has not fully paid the contribution due for the contribution year to 31 December of the year of assessment, an increase is due in addition to the fees due for the contribution year.
This increase amounts to 3% of the portion of the fees due for the contribution year which exceeds the amount of the contribution which the worker independnant was liable on an interim basis for the same year and who has not been paid on the aforementioned date, and it is applied for the first time after that date. However, if the amount of the fees due for the contribution year is higher than the amount of the provisional assessment, referred to in article 11, § 3, paragraph 1, established in the year of assessment, account shall be taken of the latter amount for calculating the increases referred to in paragraph 1.
Then, the increase is each time carried account on the part of the fee that has not been paid at the end of each calendar quarter following, and this until the end of the calendar quarter preceding that during which the unpaid portion has been paid, or up to and including the calendar quarter preceding that during which social insurance fund shall communicate the regulation referred to in article 11 § 5, for the self-employed.
In addition, in the case referred to in paragraph 1, then the regulation referred to in article 11, § 5, a single increase of 7% is applied on the part of the assessment for the year of assessment remaining unpaid at 31 December of the same year of assessment.
§ 2. The King may, after notice of the general management Committee for the social status of self-employed persons, established under section 107 of the Act of 30 December 1992 establishing of social and various provisions, by Decree deliberated in the Council of Ministers, to implement a system of special single increase of contributions, as well as a regime of special bonus single In addition to the system increases referred to the § 1 under the following conditions:-does it as soon as possible after the evaluation provided for in article 16 of the Act of 22 November 2013 reform the calculation of social security contributions for the self-employed;
-the interest rate of the special premium and the special bonus are identical and amounted to twice the interest rate on the marginal lending facility of the European Central Bank in force at 1 January of the year of assessment. If the product of the multiplication does not a whole number, it is then rounded to rounded if the first decimal amounts less than 5. Otherwise, it is not taken into account the decimal part;
-the special mark-up is applied only when regulation, excessively referred to in article 11, § 5, focuses on a total amount of contributions that exceeds the amount of contributions paid year of contributions during this same year and said special surcharge is applied only on the amount of the difference;
-the special bonus is applied when at the time of the regulation, referred to in article 11, § 5, it turns out that the fees due on an interim basis for this year of contribution, determined in accordance with article 11, § 3, paragraph 1 or 6, is higher than the fees eventually due for that year of assessment, and said special bonus is applied to the positive difference between the contributions paid at 31 December of the year of assessment in accordance with article 11 , § 3, paragraph 1, or 6, and contributions finally due for that year of assessment.
S. 4. at article 12 of the same royal decree, as amended by the Act of 21 December 2007, the following changes are made: 1 ° in the paragraph 1, paragraph 2, the words "If the income criterion, after application of article 11, paragraph 3, does not reach this amount" are replaced by the words "if they do not reach this amount";
2 ° in the paragraph 1, paragraph 2, the words "reference year" shall be replaced by the words "year of assessment";
3 ° paragraph 1B, paragraph 1 is replaced by the following: "§ 1B."
By way of derogation to the § 1, paragraph 2, for the calculation of the prescribed contributions to the § 1, 1 °, the professional income of the assisting spouse subject to this royal decree under article 7bis are supposed to reach half of 3.221,08 euros when they do not reach half of this amount. Thus fixed contributions are due even if it has not realized profits for the year of assessment referred to in article 11, § 2 ";
4 ° in paragraph 2, paragraph 1, the words ' professional revenues as a self-employed person, acquired during the year of reference referred to in article 11 § 2, and reassessed in accordance with article 11, § 3, do not reach 405,60 euros. "shall be replaced by the words"his professional income as a self-employed person, acquired during the year of assessment referred to in article 11 , § 2, do not reach 405,60 euros. "."
S. 5 A article 13, § 1, of the same royal decree, as last amended by the Act of 21 December 2007, the following changes are made: 1 ° 1st paragraph is replaced by the following: "§ 1." From the quarter in which it reached the legal pension age or obtains the payment of a pension for retirement as a self-employed or employed, the taxable person is not liable for any contribution if its professional quality of self-employed income, acquired during the year of assessment referred to in article 11, § 2, reach not 811.20 euros at least. ";

2 ° paragraph 3 is replaced by the following: "when such revenues reach at 811,20 euros, the taxable person whose pension or survivor pension or benefit taking place, for the payment of which are involved with the requirements relating to the exercise of a professional activity, is actually payable, is liable for payment of dues following, based on the professional income referred to in article 11" , § 2: 1 ° 14.70 BW on the part of the professional income that does not exceed 15.831,12 euros;
"2 ° 14.16 BW on the part of the professional income which exceeds 15.831,12 euros, but which does not exceed 23.330,06 euros."
S. 6a article 13bis of the same royal decree, inserted by the Act of 21 December 2007, the following changes are made: 1 ° in § 2, the words "11, § 2" are each time replaced by "11, § 3, paragraph 1";
2 ° article is supplemented by a paragraph 3 as follows: "§ § 3 3" Provisional contributions, in accordance with § 2, are settled in accordance with article 11 § § 5 5"
S. 7. article 13ter of the same royal decree, inserted by the law of December 21, 2007, is repealed.
S. 8. article 13quater of the same royal decree, inserted by the law of July 24, 2008, is repealed.
S. 9. at article 14 of the same royal decree, as amended by the Act of 21 December 2007, the following changes are made: 1 ° in paragraph 1, the words "in articles 12, 13, 13bis and 13ter" are replaced by the words "in articles 11, 12, 13 and 13A";
2 ° paragraph 2 is repealed.
S. 10. A section 15 of the same royal decree, as amended by the Act of 16 January 2013, the following changes are made: has) in the Dutch version, in paragraph 1, paragraph 5, the word "paragraph 's" is replaced by the word "leden";
(b) paragraph 2 is replaced by the following: "§ § 2 2"
The quarterly membership fee is due for the four quarters of the calendar year in which is located the occupation involving subjection to this royal order.
However, this contribution is not due: 1 ° before the quarter during which started the activity as a self-employed person, nor after the quarter in which it was ended to this activity, provided that it does normally contain the following year;
2 ° for the quarter during which the taxable person has reached the legal pension age or gets an early retirement pension as a self-employed person, provided that the person concerned puts an end to his professional activity in this quarter;
3 ° for the quarter during which occurred the death of the subject. ";
(c) in paragraph 4, 4 is repealed.
S.
(11A article 16 of the same royal decree, as amended by the Act of 21 December 2007, the following changes are made: a) paragraph 2 is replaced by the following: "§ § 2 2" Recovery of dues provided for by the present royal decree shall lapse five years from January 1 following the year for which they are due.
By way of derogation from paragraph 1, the recovery of contributions of regularisation referred to in article 11, § 5, are prescribed by five years from 1 January of the third year following the year of assessment.
The prescription is interrupted: 1 ° in the manner provided by sections 2244 and following of the civil Code;
2 ° by a registered letter to the agency responsible for recovery, claiming the contributions of which the person concerned is liable to pay;
3 ° by a registered letter sent by the national social insurance Institute for self-employed persons in the context of the mission which he is entrusted by article 21, § 2, 1 °, and the person concerned notice to join a social insurance fund.
(The recommended letter interrupts also, where applicable, the prescription of the recovery of contributions due by the spouse of the person concerned, referred to in article 7bis."b) in paragraph 3, a worded as follows is inserted between paragraphs 1 and 2:"the action for recovery of interim contributions which prove be undue following a regulation referred to in article 11 (", § 5, are prescribed by five years as from 1 January of the third year following the year of assessment. ' c) in paragraph 3, paragraph (3) is repealed.
S. 12. article 17 of the same royal decree, as last amended by the Act of December 23, 2009, is replaced by the following: 'article 17. the self-employed, who believe to be in need or in a neighbouring State of need situation, can apply for waiver of interim contributions due under the present royal decree, provided that these contributions are not due as a taxable person referred to in article 12, § 2, speaking to the Commission referred to in article 22.
Self-employed workers seeking an exemption from contributions referred to in this article, must prove their State of need or their situation surrounding State of need. To assess their State of need, the Commission shall take particular account of resources and expenses persons forming part of their household, except for those for which proof is furnished that they are foreign to self-employment of the independent workers concerned and that they are also devoid of legal duty relief and food for these self-employed.
The exemption from the contribution of a particular quarter is supposed to never have been granted where later, when the regularisation of the interim reassessment of this quarter, it appears that professional income which serve as a basis for the regularization of this contribution are higher than the double of the amount referred to in article 12, § 1, paragraph 2.
By way of derogation from paragraph 3, the exemption from the contribution of a particular quarter is maintained when incomes which are the basis for the regularization of this contribution does not exceed 120% of the independent reported for information to the year concerned in the course of the procedure which resulted in the exemption, provided that the first mentioned professional income does not exceed 120% of the amount referred to in article 12 double , § 1, paragraph 2.
When taking into account the provisions of paragraphs 1 to 4, the exemption for a specific calendar quarter is effectively maintained after the regularization, this exemption then applies to the amount of the quarterly contribution, as determined following this regularization.
The King determines how and in what years the applicant communicates his professional income in the course of the application process and how paragraphs 3 and 4 are applied in cases where the applicant does not communicate his professional income in the course of the application process.
For the granting of the benefits under the social status of the self-employed, with the exception of the retirement and survival and benefits subject to the application of article 8, the contributions for which the Commission had granted exemption, are supposed to have been paid, even when the exemption is supposed to never have been granted within the meaning of paragraph 3.
For the purposes of article 28, § 2, of the royal decree of 22 December 1967 on the general regulation to superannuation retirement and survival of the self-employed, the contributions for which a waiver has been obtained, are supposed to have been paid.
Persons who are jointly and severally liable under article 15, § 1, and who believe to be in need or in a neighbouring State of need situation, can request that their responsibility with regard to the contributions referred to in the present royal decree be lifted, provided that these contributions are not due as a taxable person referred to in article 12 , § 2.
The King determines that it is appropriate to hear contributions referred to in the present royal decree.
Fixed King the time in which applications to obtain the benefit of this article shall, under pain of nullity, be introduced. It may determine conditions and additional criteria that allow to enjoy the State of need.
The King determines the cases in which applications for exemption of contributions made by self-employed workers and lifting applications submitted by persons jointly and severally responsible for are not taken into account or shall be deemed not to have been introduced.
Where the application is not taken into account or shall be deemed to have not introduced, the social for self-employed persons concerned, insurance fund referred to in article 20 § 1 or § 3, shall inform the self-employed person or the person responsible for solidarity within a period and in a manner defined by the King.
The provisions of this article shall apply for contributions due for the calendar quarters after the 4th quarter of the year 2014 "."
CHAPTER 3. -Amendments to other legislation s. 13. in article 15, § 1, paragraph 1, of order royal No. 72 of 10 November 1967 on superannuation retirement and survival of self-employed workers, as amended by the programme act of 22 December 1989, the words "without prejudice to the provisions adopted in implementation of article 17, last paragraph, of the royal decree No. 38 of 27 supra July" are replaced by the words "without prejudice to article 17 ", paragraphs 7 and 8, of the royal decree No. 38 of 27 July 1967 supra".
S.
14. at article 5 of the royal decree of 30 January 1997 on the workers pension plan

independent pursuant to sections 15 and 27 of the law of 26 July 1996 on the modernization of social security and ensuring the viability of statutory pension and article 3, § 1, 4 °, of the law of 26 July 1996 to achieve the budgetary conditions of the participation of Belgium to the Union European economic and monetary as last amended by the Act of 16 January 2006, the following changes are made: 1 ° in the § 2, paragraph 1, 2 °, the word "reevaluated" is repealed;
2 ° in the § 2A, paragraph 1, the words "year of reference, within the meaning of article 11, § 2, of the royal No. 38" are replaced by the words "year of assessment within the meaning of article 11, § 2, of the royal decree No. 38";
3 ° in the § 2A, paragraph 3 is repealed;
4 ° in the § 2A, paragraph 4, which becomes paragraph 3, the words "reference year" shall be replaced by the words "contribution year";
5 ° in the § 2A, paragraph 6, which becomes paragraph 5, the words "paragraphs 4 and 5" are replaced by the words "in paragraphs 3 and 4";
6 ° the § 2b is repealed;
7 ° in the § 2 c, the words "for the purposes of §§ 2A and 2B" are replaced by the words "for the purposes of § 2A".
S. 15. articles 13 and 14 shall apply to the years of revenue from the year of income 2015.
CHAPTER 4. -Assessment s. 16. this Act will, at the initiative of the Minister who has the independent in its attributions, subject to an assessment by the general Committee of management for the social status of self-employed persons, established under section 107 of the Act of 30 December 1992 of social and various provisions, in the four years after its entry into force.
CHAPTER 5. -Disposition transitional art. 17. the social security contributions relating to civilian quarters of coverage under the social status of self-employed persons prior to the date of entry into force of this Act, are calculated and collected in accordance with the provisions in force the day before the date of entry into force of this Act.
CHAPTER 6. -Entry into force art.
18 this Act comes into force on January 1, 2015.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given in Brussels, 22 November 2013.
PHILIPPE by the King: Minister of the independent, Ms. S. LARUELLE. the Minister of Social Affairs, Ms. L. ONKELINX sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note (1) Session 2012-2013.
House of representatives Documents. -2938 No. 1: Bill.
No. 2: report.
No. 3: Adopted text.
No. 4: Text as adopted.
Senate Document.
-S-5-2285 N ° 1: project referred by the Senate.
No. 2: report.
No. 3: Adopted text.
No. 4: Decision not to amend.