belgiquelex.be - Carrefour Bank of Legislation

13 MARCH 2013. - Act to reform the deduction of 3.55 % for the benefit of compulsory health care insurance and pension solidarity assessment (1)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER 1^er. - Introductory provision
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
CHAPTER 2. - Banque-Carrefour de la sécurité sociale
Art. 2. In article 9bis, § 4, first sentence, of the law of January 15, 1990 on the institution and organization of a Bank-Carrefour of Social Security, inserted by the law of April 29, 1996, the words ", each for his missions," and the words "and the National Institute of Disability Insurance" are repealed.
CHAPTER 3. - 3.55 per cent
Section 1^re. - Amendments to the Compulsory Health Care and Compensation Insurance Act, coordinated on 14 July 1994
Art. 3. In section 191 of the Compulsory Health Care Insurance Act, coordinated on July 14, 1994, last amended by the Act of December 27, 2012, the following amendments are made:
1° in paragraph 1^er7°, paragraph 1^er is replaced by the following:
"the proceeds of a deduction of 3.55 % on legal pensions of old age, retirement, seniority, survival or any other benefit in lieu of such a pension, in the case of a Belgian pension plan, a foreign pension plan or a pension plan of an international institution, as well as any benefit intended to supplement such a pension, even if it is not acquired and allocated, This deduction is also made on the benefit taking place of pension or supplementing a pension, granted to an independent worker under a collective undertaking or an individual pension promise, entered into by the undertaking as well as on the supplementary pension defined in section 42, 1°, of the program law of December 24, 2002. »;
2° in paragraph 1^er7°, paragraphs 2 to 9 are repealed;
3rd paragraph 1^er, 7°, is supplemented by a paragraph written as follows:
"The National Pension Board receives the deduction referred to in paragraph 1^er and pays the product to the Institute on a monthly basis, after deduction of the administrative costs incurred by the National Pension Board, excluding staff credits and computer operating credits. The Institute annually pays a portion of the revenues to the Overseas Social Security Office and the Marine Relief and Allowance Fund, prorated by the number of holders affiliated to these plans as a pensioner or a survivor pensioner. »;
4° Paragraph 5 is repealed;
5° Paragraph 6 is repealed;
Paragraph 8 is replaced by the following:
"The actions brought by debtors against the Institute, in repetition of undue supplements and revenues referred to in paragraph 1^er, 8° and 13°, are prescribed by five years from the date on which the supplement or recipe was paid to the Institute. »;
7° in paragraph 9, the words "paragraphs 6, 7 and 8" are replaced by the words "paragraphs 5 and 6".
Section 2. - Institution for the Collection and Management of Restraint
Art. 4. The National Pension Board is responsible for the collection and management of the proceeds of the deduction referred to in section 191, paragraph 1^er, 7°, of the Compulsory Health Care Insurance Act, coordinated on 14 July 1994.
This deduction cannot be reduced from 1^er January 2002, the total pension or benefits referred to in section 191, paragraph 1^er, 7°, paragraph 1^erof the Act of 14 July 1994 referred to above, to an amount less than 535.77 euros per month, increased by 99.20 euros for the beneficiaries with the family and from 1^er January 2003, at less than Euro546.49 per month, increased by Euro101.18 for family-owned beneficiaries. This amount is related to the pevot index 132.13. It adapts in accordance with the provisions of the Act of 2 August 1971 organizing a linkage regime to the index of prices to the consumption of salaries, wages, pensions, allowances and subsidies of the Public Treasury, certain social benefits, the limits of remuneration to be taken into account in calculating certain social security contributions of workers, as well as social obligations imposed on independent workers. The King may, by order deliberately in the Council of Ministers, determine the amount referred to in accordance with the provisions that revalue the monthly amount of certain legal pensions after 1^er January 2003.
The King sets out the necessary modalities for the collection and management of such restraint, including:
1° the removal of the deduction by debtors and the conditions for waiving the recovery of the arrears for unpaid deductions;
2° the payment by debtors of the proceeds of the deduction to the Agency and the penalties for failure to pay or late payment;
3° the obligations of obligors with respect to registration with the Agency and the penalties for non-compliance;
4° the obligations of the debtor agencies with respect to the communication of information within the framework of the execution of this deduction and section 9bis of the Act of 15 January 1990 on the institution and organization of a Bank-Carrefour of Social Security and sanctions in case of non-compliance;
5° the reporting obligations of beneficiaries and sanctions in the event of non-compliance;
6° the definition of a beneficiary with a family charge;
7° the setting of the scale used for the conversion of pension benefits and pension benefits paid in the form of capital;
8° the control of the enforcement of the provisions in this matter.
The Agency shall reimburse persons entitled to undue deductions. The King determines the terms of this refund.
The Agency's claims on the deduction referred to in paragraph 1^er shall be prescribed by three years from the date of payment of the pension or pension benefit. The Agency's claims on amounts paid pursuant to paragraph 4 are prescribed by three years from the Agency's repayment.
Actions brought by recipients and debtors against the Agency in repetition of undue deductions referred to in paragraph 1^er shall be prescribed by three years from the date on which the deduction was paid to the Agency.
The limitation of the shares referred to in paragraph 6 shall be interrupted:
1° in the manner provided for in articles 2244 et seq. of the Civil Code;
2° by a registered letter addressed by the Agency to the paying agency or by a recommended letter addressed by the paying agency to the Agency.
Art. 5. Judicial proceedings relating to the deduction referred to in Article 191, paragraph 1^er, 7°, of the Act of 14 July 1994 referred to above, in which the National Institute of Disability Insurance is a party and which are underway on the date of resumption by the National Board of Pensions of the missions referred to in Article 4, are prosecuted by the said Office.
CHAPTER 4. - Cotization of solidarity
Section 1^re. - Amendments to the Act of 30 March 1994 on social provisions
Art. 6. Article 68, § 1^erof the Act of 30 March 1994 on social provisions, replaced by the Royal Decree of 16 December 1996 and amended by the Act of 9 July 2004, the following amendments are made:
1° (c) is replaced by the following:
"(c) by "additional benefit", any benefit intended to supplement a pension referred to in (a) or (b), even if it is not acquired and allocated either under legal, regulatory or statutory provisions, or by virtue of provisions arising out of a contract of work, a by-law of business, a collective agreement or a sector, whether it is a periodic benefit or an advantage granted in the form of a capital.
Also considered complementary benefits within the meaning of (c):
- annuities defined in (a), 1°, paid in the form of a capital;
- any benefit paid to a person, regardless of his or her status, in accordance with an individual pension promise and the supplementary pension defined in section 42, 1°, of the program law of 24 December 2002.
Not considered to be complementary benefits within the meaning of (c), vacation toll and additional holiday toll, year-end allowance, heating allowance, special allowance for self-employed. »;
2° to e), 1°, the words "or independent workers" are inserted between the words, "workers" and the words ", nor a social advantage";
3° (e), 2°, is supplemented by the words ", either pursuant to Article 5, § 8, of the Royal Decree of 23 December 1996 enforcing Articles 15, 16 and 17 of the Law of 26 July 1996 on the Modernization of Social Security and ensuring the viability of the legal pension schemes; »;
4° (i) is repealed.
Art. 7. In section 68 of the Act, subsection 3 is replaced by the following:
Ҥ3. The portion of the deduction to be performed pursuant to paragraph 2, which corresponds to the other pensions defined in paragraph 1^er, (b), and the additional benefits to supplement such pensions shall be effected only:
1° where the person concerned has established his principal place of residence in Belgium and is entitled to a pension or benefit taking place as referred to in paragraph 1^era Belgian pension agency;
2° where the person concerned has established his or her principal place of residence abroad and is entitled to a pension or benefit taking place therein as referred to in paragraph 1^er dependant on a Belgian pension agency but does not benefit from any pension or benefit held by a pension agency in the country of residence. "
Art. 8. In article 68bis, § 1^er and § 3, of the same law, inserted by the Royal Decree of 16 December 1996, the words "the Institute" are replaced by the words "the Office".
Art. 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 amendments are made:
1° in paragraph 1^erParagraphs 1^er and 2 are replaced by a sub-item:
"When, in addition to the statutory pension paid by the Agency or by another institution, the individual is also entitled to a legal pension liquidated by the Authority, the Agency shall provide the following data to the Authority by beneficiary:
1° the amounts of the various pensions or additional benefits, their reference date and the debtor agency;
2° the amounts of supplementary pensions or benefits paid by foreign or international debtors and their reference date;
3° if it is a beneficiary with a family charge or an isolated beneficiary;
4° any modification to the above data.
2° in paragraph 1^er, paragraph 3, the words "from the payment that follows the communication of the Institute" are replaced by the words "from the payment that follows the communication referred to in article 68bis, §§ 1^er and 2";
Paragraph 2 is replaced by the following:
“§2. Where no legal pension is liquidated by the Agency, but a legal pension is liquidated by the Administration and another institution, the Agency shall communicate to the Administration the data referred to in § 1^erParagraph 1^er. In this case, the Administration shall act in accordance with the provisions of § 1^erparagraphs 2 and 3, while the institution acts in accordance with the provisions of § 1^erparagraphs 4 and 5. »;
4° it is inserted a paragraph 2bis, as follows:
“§ 2bis. Where a legal pension is liquidated by the Agency and another institution or where a legal pension is liquidated by several other institutions, excluding the Authority, the Agency shall act in accordance with the provisions of § 1^erparagraphs 2 and 3, while the institution acts in accordance with the provisions of § 1^erparagraphs 4 and 5. "
Art. 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 Act of 9 July 2004, the following amendments are made:
1° in paragraph 1^er, the words "Institute" are replaced by the words "Office";
2° in paragraph 3, subparagraphs 1^er and 2 are replaced by a sub-item:
"The Agency is responsible for the recovery of compensation referred to in §§ 1^er and 2. »;
3° in paragraph 4, the words "the Institute" are repealed and the word "arrest" is replaced by the word "chapter";
4° in paragraph 6, the words ", the Institute" are repealed.
Section 2. - Repeal of the Royal Decree of 28 October 1994 enforcing section 68 of the Act of 30 March 1994 on social provisions
Art. 11. The Royal Decree of 28 October 1994 enforcing section 68 of the Act of 30 March 1994 on social provisions, last amended by the Royal Decree of 22 December 2004, is repealed.
CHAPTER 5. - Transfer of staff from the National Disability Insurance Institute to the National Pension Board
Art. 12. Pursuant to Chapter V of the Royal Decree of January 15, 2007 on the mobility of statutory agents in the federal administrative civil service, staff of the National Institute of Disability Insurance are transferred ex officio to the National Board of Pensions, on the date and in the manner determined by the King.
CHAPTER 6. - Entry into force
Art. 13. This Act comes into force on the date fixed by the King, no later than 1^er January 2014, with the exception of Article 3, 1°, and Article 7, which produce their effects on 1^er January 2013.
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, 13 March 2013.
ALBERT
By the King:
The Minister of Social Affairs,
Ms. L. ONKELINX
Minister of Pensions,
A. DE CROO
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
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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 and transmitted to the Senate, 53-2570 - No. 5.
Full report. - 7 February 2013.
Senate.
Documents. - Project not referred to by the Senate, 5-1964 - No. 1.