Act Various Amendments With A View To The Establishment Of A New Social And Fiscal System For Casual Workers In The Horeca Sector (1)

Original Language Title: Loi portant diverses modifications en vue de l'instauration d'un nouveau système social et fiscal pour les travailleurs occasionnels dans le secteur horeca (1)

Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2013206335&caller=list&article_lang=F&row_id=1000&numero=1075&pub_date=2013-11-27&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2013-11-27 Numac: 2013206335 FEDERAL social security PUBLIC SERVICE November 11, 2013. -Law on various amendments with a view to the establishment of a new social and fiscal system for casual workers in the horeca sector (1) PHILIPPE, King of the Belgians, to all, present and future, hi.
The Chambers have adopted and we endorse the following: title 1. -Disposition introductory Article 1.
This Act regulates a matter referred to in article 78 of the Constitution.
TITLE 2. -Amendment of the law of June 27, 1969, revising the Decree-Law of 28 December 1944 on social security for workers s. 2. article 2, § 1, 3 °, of the law of June 27, 1969, revising the Decree-Law of 28 December 1944 on social security for workers, is supplemented by the words: ", in this case it may also provide for employers and users of the aforementioned workers of special detailed implementing rules derogating from certain provisions of this Act;".
TITLE 3. -Modification 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 statutory pension Art. schemes
3. article 9bis 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, inserted by the law of 24 December 2002 and amended by the Act of July 28, 2011, is supplemented by a paragraph as follows: "an electronic application is made available by the institution: 1 ° to allow the workers referred to in article 5bis, § 3, used in the statute referred to in article 31ter of the royal decree of 28 November 1969, the data referred to in article 5bis, § 3: 2 ° to allow the employers referred to in article 5bis, § 3, check the number of days during which the occasional worker can still be used in the status referred to in article 31ter of. the royal decree of 28 November 1969, as refer to the number of days during which it can still hire casual workers, in accordance with article 31ter of the same royal decree of November 28, 1969. » Art. 4. in article 9quinquies of the same royal decree, inserted by the royal decree of July 1, 2006, the words "articles 5 bis, paragraph 1, second indent, and 6, paragraph 1, 6 °, second indent" are replaced by the words "article 5bis, § 2, paragraph 1, 2 °, and § 3, paragraph 1, 1 °, and article 6, paragraph 1 of the 6 °, 2 °".
TITLE 4. -Modification of the royal decree of 10 June 2001 establishing the notion of uniform "average daily earnings" pursuant to article 39 of the law of 26 July 1996 on the modernization of social security and ensuring the viability of the statutory pension schemes and harmonizing legal provisions art. 5 in article 2 of the royal decree of 10 June 2001 establishing the notion of uniform "average daily earnings" pursuant to article 39 of the law of 26 July 1996 on the modernization of social security and ensuring the viability of the statutory pension schemes and harmonizing certain legal provisions, article 2 is completed as follows: «for workers referred to in article 31ter. , paragraph 2, of the royal decree of 28 November 1969 made pursuant to the law of 27 June 1969 revising the Decree-Law of 28 December 1944 on social security for workers, is considered as average daily earnings, the salary referred to in article 41A of the royal decree. » TITLE 5. -Modification of the Code of taxes on revenues s. (6. article 171, 1 ° e), of the Tax Code on the income 1992, repealed by the law of 28 April 2003, is restored in the following wording: "e) pay for benefits made up 50 days annually and which are paid or attributed to casual workers employer national JAB of the hospitality industry or national of the JAB for temporary work if the user falls within the Joint Commission of. the hospitality industry for as much as the employer and the worker concluded an employment contract for a fixed term or a contract of employment for a work clearly defined for a maximum of 2 consecutive days and for which social security contributions are calculated on a hourly package or daily referred to in article 31ter, paragraph 2, of the royal decree of 28 November 1969 taken in pursuance of the law of 27 June 1969 revising the Decree-Law of 28 December 1944 on the social security of workers applies; ».
TITLE 6. -Entry into force art.
7 this Act is effective October 1, 2013, with the exception of Title 4, which takes effect October 1, 2013, for the risks that arise from this date.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given in Brussels, November 11, 2013.
PHILIPPE by the King: the Prime Minister, E. DI RUPO 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 the fight against social and fiscal fraud J. CROMBEZ sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note (1) House of representatives.
Document: 53K 2990.
Senate.
Document: 53-2290.