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Posted the: 2013-11-27 Numac: 2013206337 FEDERAL social security PUBLIC SERVICE November 11, 2013. -Act to amend section 3 of Chapter 7 of title IV of the programme law (I) of 24 December 2002 (1) PHILIPPE, King of the Belgians, to all, present and future, hi.
The Chambers have adopted and we endorse the following: Article 1. This Act regulates a matter referred to in article 78 of the Constitution.
S. 2. in article 336 of the programme law (I) of 24 December 2002, amended by law of June 19, 2009, December 30, 2009 and December 27, 2012, the following changes are made: 1 ° in the first paragraph "G8 or G9" shall be replaced by the words "G8, G9 or G10";
2 ° a paragraph worded as follows is inserted between paragraphs 10 and 11: "G10 is equal to EUR 500.";
3 ° in the former paragraph 11, which becomes paragraph 12, the words "G8 or G9" are replaced by the words "G8, G9 or G10".
3. in article 338 of the same programme Act, "G8 or G9" shall be replaced by the words "G8, G9 or G10".
S. 4. in title IV, Chapter 7, section 3, of the same programme Act, inserted a sub-section 9 entitled: «sub-section 9. Lump sum premium reduction for fixed workers with a contract of employment to full-time in the HORECA sector. » Art. 5. in subsection 9 of the same programme Act, inserted by article 4 article be inserted a 353bis/8 read as follows: «art.» 353bis/8. Employers referred to in article 335, which are Joint Appeals Board of the hotel and industry employing on average maximum 49 workers during a reference period to be determined, may benefit from a reduction in target group.
This target group reduction is applicable only to employers who use the cash register, per unit of establishment referred to in the royal decree of 30 December 2009 laying down the definition and the conditions to be met a cash register system in the horeca sector who reported it to the tax authorities in accordance with the royal decree of December 30, 2009.
This target group reduction is applicable for 5 fixed workers full time choice for a number of quarters to determine, which may be indeterminate.
This reference period and how to calculate the average of workers employed during this reference period, are determined by the King.
The King determines for this subsection, by Decree deliberated in the Council of Ministers, the amount of the reduction, the number of quarters for which the reduction is applicable, the notion of 'fixed worker' and 'full-time employment contract' and conditions in terms of the registration of workers to obtain the reduction. » Art. 6 this Act comes into force on January 1, 2014.
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 2989.
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