Posted the: 2013-03-21 Numac: 2013022147 FEDERAL social security PUBLIC SERVICE March 13, 2013. -Act reform of the deduction of 3.55% for the benefit of insurance compulsory health care and of the solidarity contribution on pensions (1) ALBERT II, 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. Crossroads Bank for social security art. 2. in article 9A, § 4, first sentence, of the Act of 15 January 1990 to the institution and the Organization of a Crossroads Bank for social security, inserted by the Act of 29 April 1996, the words ", each for its missions," and the words "and the national Institute for sickness and invalidity insurance" are repealed.
CHAPTER 3. -Deduction of 3.55% Section 1st. -Amendments to the law on compulsory insurance health care and benefits, co-ordinated on 14 July 1994, s. 3. in article 191, compulsory health care and compensation insurance Act, co-ordinated on 14 July 1994, as last amended by law of December 27, 2012, the following changes are made: 1 ° in the paragraph 1, 7 °, paragraph 1 is replaced by the following: "the product of a deduction of 3.55% performed on statutory old-age pensions. retirement, seniority, survival or on any other benefit in lieu of such pension, dependant of a Belgian scheme pension, a foreign plan pension or a pension of an international institution plan as well as any advantage to complete such a pension, even if it is not acquired and allocated, either under legal, regulatory or statutory provisions , under provisions arising out of a contract of employment, regulation of business, a collective enterprise or sector. This deduction is also performed on the advantage lieu pension or supplementing a pension, granted to self-employed under a collective commitment or promise individual pension, concluded by the company as well as the supplementary pension defined in article 42, 1 °, of the programme act of 24 December 2002. »;
2 ° in the paragraph 1, 7 °, paragraphs 2 to 9 shall be repealed;
3 ° 1st paragraph, 7 °, is supplemented by a paragraph as follows: "the national pension agency perceives the deduction referred to in paragraph 1 and in monthly pay product at the Institute, after deduction of administrative expenses exposed on the subject by the national Board of Pensions, excluding staff credits and credits of computer operation.» The Institute annually pays a portion of the proceeds to the overseas social security Office and fund relief and welfare for the sailors, in proportion to the number of licensed affiliated to these arrangements as pensioner or beneficiary of a survivor's pension.
4 ° paragraph 5 is repealed;
5 ° article 6 is repealed;
6 ° paragraph 8 is replaced by the following: «actions by debtor organizations, against the Institute, repetition of improper income referred to in the paragraph 1, 8 ° and 13 ° and supplements, are prescribed by five years from the date at which the supplement or the recipe was paid to the Institute.»;
7 ° in paragraph 9, the words "in paragraphs 6, 7 and 8" are replaced by the words "paragraphs 5 and 6".
Section 2. -Institution responsible for the perception and management of Art. retention 4. the Office national des Pensions is responsible for the collection and management of the product of the deduction referred to in article 191, paragraph 1, 7 °, of the law on compulsory insurance health care and benefits, co-ordinated on 14 July 1994.
This deduction cannot be reduce from January 1, 2002, total pension or benefits, referred to article 191, paragraph 1, 7 °, paragraph 1, Act of July 14, 1994, to an amount less than 535,77 euros per month, increased by 99.20 EUR for beneficiaries with dependent family and from January 1, 2003 to an amount less than 546,49 euros per month, increased by 101,18 euros for beneficiaries with dependent family. This amount is linked to the index-pivot 132,13. It fits in accordance with the provisions of the law of 2 August 1971 organizing a system of binding to the index of prices to the consumption of the salaries, wages, pensions, allowances and subsidies to the public Treasury of certain social benefits, on the limits of compensation to take into account for the calculation of certain social security contributions for workers, as well as of the obligations in social matters to the self-employed.
The King may, by Decree deliberated in the Council of Ministers, determine the amount in accordance with the provisions which reassess certain statutory pensions monthly after January 1, 2003.
The King lays down the necessary rules of perception and management of this deduction, including: 1 ° collection of restraint by debtor organizations and conditions of waiver of the recovery of arrears corresponding to the retention not withheld;
2 ° the payment by debtor organizations of the product of the deduction to the Agency and the sanctions in case of default of payment or late payment;
3 ° the obligations of debtor organizations registration with the Office and the penalties for non-compliance;
4 ° the obligations of debtor organizations concerning reporting under this restraint and enforcement of article 9bis of Act of 15 January 1990 on the institution and the Organization of a Crossroads Bank for social security, as well as sanctions for non-compliance;
5 ° the reporting requirements for recipients and sanctions for non-compliance;
(6) the definition of the concept of beneficiary with dependants;
7 ° the establishment of the scale used for conversion into fictitious annuity pensions and pension benefits paid in the form of a capital;
8 ° monitoring the implementation of the relevant provisions.
The Office shall refund Office to those claiming undue deductions. The King determines this repayment terms.
The claims of the Agency on the deduction referred to in paragraph 1 are prescribed by three years from the date of payment of the pension or pension benefit. Claims of the Agency amounts paid pursuant to paragraph 4 shall require three years after reimbursement by the Office.
Actions brought by beneficiaries and debtors organizations against the Office recovery of undue deductions referred to in paragraph 1 are prescribed by three years from the date the deduction was granted to the Agency.
The limitations referred to in paragraph 6 is interrupted: 1 ° in the manner provided by sections 2244 and following of the civil Code;
2 ° by a registered letter sent by the Office to the paying agency or by a registered letter addressed by the agency pays to the Agency.
S. 5. the judicial proceedings relating to the deduction referred to in article 191, paragraph 1, 7 ° of the law of 14 July 1994 supra, in which the national Institute for sickness and invalidity insurance is a party and which are current at the date of resumption by the national Board of Pensions of the tasks set out in article 4, continued by the said Office.
CHAPTER 4. -Solidarity Section 1st contribution. -Amendments to the law of 30 March 1994 on the social provisions art.
(6A article 68, § 1, of the law of 30 March 1994 on the social provisions, replaced by the royal decree of 16 December 1996 and amended by the Act of 9 July 2004, the following changes are made: 1 ° c) is replaced by the following: ' c) by "benefit supplementary»(, tout avantage destiné à compléter une pension visée àle a) (or b). even if it is not acquired and allocated either under legal, regulatory or statutory provisions or provisions resulting from a contract, a settlement company, a collective agreement or sector, whether it is a periodic benefit or benefit granted in the form of a capital.
(Are also considered additional benefits within the meaning of the c):-pensions as defined in the a), 1 °, paid in the form of a capital;
-any benefit paid to a person, regardless of his status, in pursuance of a personal promise of pension and supplementary pension defined in article 42, 1 °, of the programme act of 24 December 2002.
Are not considered additional benefits within the meaning of the c), holiday pay and supplementary holiday pay, end-of-year allowance, heating allowance, special allowance for self-employed. »;
2 ° e), 1 °, the words 'or independent workers' shall be inserted between the words "workers' and the words ', nor a social advantage."
3 ° e), 2 °, is supplemented by the words ", in application of article 5, § 8 of the royal decree of 23 December 1996 implementing articles 15, 16 and 17 of the Act of 26 July 1996 on the modernization of social security and ensuring the viability of the statutory pension schemes;"
4 ° the i) is repealed.
S. 7. in section 68 of the Act, paragraph 3 is replaced by the following: "§ § 3 3» The portion of the retention to perform
pursuant to paragraph 2, which corresponds to other pensions as defined in paragraph 1, b), and intended to complement such pension benefits is effected only: 1 ° where the person concerned has established his place of residence in Belgium and receives a pension or benefit is taking place as referred in paragraph 1, to a Belgian organisation of pension expense;
2 ° where the person concerned has established his place of residence abroad and receiving a pension or benefit is taking place as referred to paragraph 1 dependent of a Belgian Organization of pension but he has no pension or any advantage there lieu dependant pension Agency in the country of residence. ».
S. 8. in section 68bis, § 1 and § 3, of the Act, inserted by the royal decree of 16 December 1996, 'the Institute' shall each time be replaced by the words 'the Office '.
9. in section 68ter of the Act, inserted by the royal decree of 16 December 1996 and amended by the acts of 24 December 1999, 9 July 2004 and 12 January 2006, the following changes are made: 1 ° in paragraph 1, paragraphs 1 and 2 shall be replaced by a paragraph worded as follows: "where, in addition to the statutory pension paid by the Agency, or by another institution. the person concerned also benefits from a statutory pension awarded by the Administration, the Office communicates by beneficiary the following data to the authorities: 1 ° the amounts of different pensions or post-retirement benefits, their date reference as well as the paying agency;
2 ° the amounts of pensions or additional benefits paid by the foreign debtor organizations or international as well as their date of reference;
3 ° if it is a beneficiary with dependent family or a single beneficiary;
4 ° any modification to the above data.
2 ° in the paragraph 1, paragraph 3, the words "from the payment following the communication of the Institute" are replaced by the words "from the payment following the communication referred to in section 68bis, §§ 1 and 2 ';
3 °, paragraph 2 is replaced by the following: "§ § 2 2» When no statutory pension is paid by the Agency, but a statutory pension is paid by the Administration and by another institution, the Office communicates to the authorities the data referred to the § 1, paragraph 1.
In this case, the Administration is in accordance with the provisions of § 1, paragraphs 2 and 3, while the institution is in accordance with the provisions of § 1, paragraphs 4 and 5. »;
4 ° a paragraph 2A, as follows is added: "§ 2A.» When a statutory pension is paid by the Office and by another institution or a statutory pension is wound up by several other institutions, excluding the Administration, the Office acts in accordance with the provisions of § 1, paragraphs 2 and 3, while the institution is it in accordance with the provisions of § 1, paragraphs 4 and 5. ».
10. in section 68quinquies of the Act, inserted by the royal decree of 16 December 1996 and amended by the Act of 25 January 1999, the royal decree of 20 July 2000 and the law of 9 July 2004, the following changes are made: 1 ° in paragraph 1, the words 'the Institute' shall be replaced by the words "the Office";
2 ° in paragraph 3, paragraphs 1 and 2 shall be replaced by a paragraph worded as follows: 'The Agency is responsible for the recovery of the allowances referred to in §§ 1 and 2.';
3 ° in paragraph 4, the words 'the Institute' are hereby repealed and the word 'arrested' is replaced by the word "chapter";
4 ° in operative paragraph 6, the words ", the Institute" are repealed.
Section 2. -Repeal of the royal decree of 28 October 1994 on the implementation of article 68 of the law of 30 March 1994 on the social provisions art. 11. the royal decree of 28 October 1994 on the implementation of article 68 of the law of 30 March 1994 on social provisions, as amended by the royal decree of 22 December 2004, is repealed.
CHAPTER 5. -Transfer of members of staff of the national Institute for sickness and invalidity insurance to the national Office for Pensions s. 12. pursuant to chapter V of the royal decree of January 15, 2007 relating to the mobility of the statutory staff in the federal public service administrative, members of the staff of the national Institute for sickness and invalidity insurance are transferred from office to the national Office for Pensions, on the date and under the terms laid down by the King.
CHAPTER 6. -Entry into force art. 13 this Act comes into force on the date fixed by the King, to no later than 1 January 2014, with the exception of article 3, 1 °, and article 7, which take effect January 1, 2013.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given to Brussels, March 13, 2013.
ALBERT by the King: the Minister of Social Affairs, Ms. L. ONKELINX the Minister of Pensions, A. DE CROO sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note (1) Session 2012-2013.
House of representatives.
Documents. -Bill, 53-2570 - No. 1. -Amendments 53-2570 - No. 2. -Report, 53-2570 - No. 3. -Text adopted by the commission, 53-2570 - No. 4. -Text adopted in plenary meeting and forwarded to the Senate, 53-2570 - No. 5.
Compte rendu intégral. -February 7, 2013.
Documents. -Project not mentioned by the Senate, 5-1964 - No. 1.