An Act To Amend Section 3 Of Chapter 7 Of Title Iv Of The Programme Law (I) Of 24 December 2002 (1)

Original Language Title: Loi modifiant la section 3 du chapitre 7 du titre IV de la loi-programme (I) du 24 décembre 2002 (1)

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11 NOVEMBER 2013. - An Act to amend section 3 of Chapter 7 of Part IV of the Program Act (I) of 24 December 2002 (1)

PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1er. This Act regulates a matter referred to in Article 78 of the Constitution.
Art. 2. In section 336 of the Program Law (I) of 24 December 2002, as amended by the Acts of 19 June 2009, 30 December 2009 and 27 December 2012, the following amendments are made:
1° in paragraph 1 the words "G8 or G9" are replaced by the words "G8, G9 or G10";
2° a paragraph is inserted between paragraphs 10 and 11:
"G10 is equal to 500 euros. »;
3° in old paragraph 11, which becomes paragraph 12, the words "G8 or G9" are replaced by the words "G8, G9 or G10".
Art. 3. In section 338 of the same program law, the words "G8 or G9" are replaced by the words "G8, G9 or G10".
Art. 4. In heading IV, chapter 7, section 3, of the same programme law, a sub-section 9 is inserted:
"Subsection 9. Reduction of lump sum contributions for fixed workers with full-time employment contract in the horeca. »
Art. 5. In subsection 9 of the same program law, inserted by section 4, an article 353bis/8 is inserted as follows:
"Art. 353bis/8. Employers referred to in section 335 that come from the Joint Commission of the hotel industry and who employ on average a maximum of 49 workers during a reference period to be determined can benefit from a group-target reduction.
This group-target reduction is applicable only to employers who use the registered cash register per facility unit, referred to in the Royal Decree of December 30, 2009, setting out the definition and conditions to be met by a cash register system in the horeca sector and who reported it to the tax payer in accordance with the Royal Decree of December 30, 2009.
This target group reduction is applicable for 5 fixed-time full-time workers electing for a number of quarters to be determined, which may be indeterminate.
This reference period and how to calculate the average of the workers employed during this reference period are determined by the King.
The King determines for this sub-section, by order deliberately 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 work contract" and the conditions for the registration of workers to obtain the reduction. »
Art. 6. This Act comes into force on 1er January 2014.
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.
By the King:
The Prime Minister,
The Minister of Social Affairs,
The Minister of Employment,
Minister of Finance,
Secretary of State to Combat Social and Tax Fraud,
Seal of the state seal:
The Minister of Justice,
(1) House of Representatives.
Document: 53K2989.
Document: 53-2289.