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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)

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belgiquelex.be - Carrefour Bank of Legislation

11 NOVEMBER 2013. - An Act to introduce a new social and fiscal system for casual workers in the horeca sector (1)



PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
PART 1er. - Introductory provision
Article 1er. This Act regulates a matter referred to in Article 78 of the Constitution.
PART 2. - Amendment of the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers
Art. 2. Article 2, § 1er, 3°, of the law of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers, is supplemented by the words:
"In this case, it may also provide, for the employers and users of the aforementioned workers, special procedures for application derogating from some of the provisions of this Act; "
PART 3. - Amendment of the Royal Decree of 5 November 2002 establishing an immediate declaration of employment, pursuant to section 38 of the Act of 26 July 1996 on social security modernization and ensuring the viability of legal pension schemes
Art. 3. Article 9bis of the Royal Decree of 5 November 2002 establishing an immediate declaration of employment, pursuant to section 38 of the Act of 26 July 1996 on social security modernization and ensuring the viability of legal pension schemes, inserted by the Act of 24 December 2002 and amended by the Act of 28 July 2011, is supplemented by a paragraph, which reads as follows:
"An electronic application is made available by the institution:
1° to allow workers referred to in Article 5bis, § 3, employed in the statute referred to in Article 31ter of the aforementioned Royal Decree of 28 November 1969, to consult the data referred to in Article 5bis, § 3:
2° to allow employers referred to in Article 5bis, § 3, to consult the number of days during which the casual worker may still be employed in the statute referred to in Article 31ter of the aforementioned Royal Decree of 28 November 1969, and to consult the number of days during which he may still hire casual workers, in accordance with Article 31ter of the same Royal Decree of 28 November 1969. »
Art. 4. In article 9quinquies of the same royal decree, inserted by the royal decree of 1er July 2006, the words "at articles 5bis, paragraph 1er, second shot, and 6, paragraph 1er, 6°, second dashes are replaced by the words "in article 5bis, § 2, paragraph 1er, 2°, and § 3, paragraph 1er, 1°, and 6, paragraph 1er 6°, 2°".
PART 4. - Amendment of the Royal Decree of 10 June 2001 establishing the uniform notion of "average daily remuneration" pursuant to Article 39 of the Act of 26 July 1996 on social security modernization and ensuring the viability of legal pension schemes and harmonizing certain legal provisions
Art. 5. In Article 2 of the Royal Decree of 10 June 2001 establishing the uniform notion of "average daily remuneration" pursuant to Article 39 of the Act of 26 July 1996 on social security modernization and ensuring the viability of legal pension schemes and harmonizing certain legal provisions, paragraph 2 is supplemented as follows:
"For the workers referred to in section 31ter, paragraph 2, of the Royal Decree of 28 November 1969 pursuant to the law of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers, is considered average daily remuneration, the wage referred to in section 41bis of the aforementioned Royal Decree. »
PART 5. - Amendment of the Income Tax Code
Art. 6. Section 171, 1°, e), of the Income Tax Code 1992, repealed by the Act of 28 April 2003, is reinstated in the following wording:
"(e) compensation for benefits made for a maximum of 50 days per year and that are paid or attributed to casual workers occupied by an employer of the Joint Commission of the hotel industry or a member of the Joint Commission for the interim work if the user reports to the Joint Commission of the hotel industry as long as the employer and the worker enter into a work contract for a specified period of time or a work contract for a "
PART 6. - Entry into force
Art. 7. This Act produces its effects on 1er October 2013, with the exception of title 4 that produces its effects on 1er October 2013 for the risks that occur from that date.
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels, 11 November 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
Minister of Finance,
K. GEENS
Secretary of State to Combat Social and Tax Fraud,
J. CROMBEZ
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Note
(1) House of Representatives.
Document: 53K2990.
Senate.
Document: 53-2290.