belgiquelex.be - Carrefour Bank of Legislation

27 MARCH 2009. - Economic Recovery Act (1)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
PART 1^er. - General provision
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
PART 2. - Finance
CHAPTER 1^er. - Expenditures to save energy
Art. 2. It is awarded by the State an interest bonus of 1.5 p.c. for each loan contract entered into by a natural person with a lender referred to in Article 2, 5°, of the Act of 10 August 2001 on the Central of Credits to Individuals, and intended to finance expenses referred to in Article 145²⁴§ 1^er, Income Tax Code 1992.
The King shall determine, by order deliberately in the Council of Ministers, the terms and conditions for the application of paragraph 1^er, in particular the terms and conditions of the loan and award of the bonus of interest.
Paragraph 1^er applies to loan contracts entered into from 1^er January 2009 until December 31, 2011.
Art. 3. In heading II, chapter III, section I^re, of the Income Tax Code 1992, the title of subsection IIquinquies, inserted by the Act of 10 August 2001 and amended by the Act of 27 April 2007, is replaced by the following:
"Subsection IIquinquies. - Reduction for spending to save energy, passive houses and interest in loan contracts to finance expenditures made to save energy."
Art. 4. Article 145²⁴ the same Code, as amended last by the Act of 27 April 2007, the following amendments are made:
1° paragraph 1^erParagraph 1^er, 5°, is supplemented by the words ", walls and floors";
2° in paragraph 1^erParagraph 5, repealed by the Act of 27 December 2005, is reinstated in the following wording:
"Where the total amount of the various tax reductions exceeds the limit referred to in paragraph 4, the excess may be deferred over the three taxable periods following that during which the expenditures were actually made without exceeding, by taxable period, the expenditures of the period included, the limit amount referred to above. The deferral is applicable only when the expenditures referred to in paragraph 1^er relate to work done to a dwelling whose first occupation precedes at least five years the beginning of this work. »;
3° in paragraph 1^erParagraph 5, which becomes paragraph 6, is replaced by the following:
"When a common taxation is established, the tax reduction for residential expenses referred to in paragraph 1^er is distributed proportionally based on the taxable income of each spouse in all taxable income of both spouses. »;
4° in paragraph 2, paragraph 6 is replaced by the following:
"When a common taxation is established, the tax reduction for residential expenses referred to in paragraph 1^er is distributed proportionally based on the taxable income of each spouse in all taxable income of both spouses. »;
5° the article is supplemented by a paragraph 3 written as follows:
“§3. A tax reduction is granted to the taxpayer referred to in § 1^erParagraph 1^erfor interest relating to loan contracts referred to in section 2 of the Economic Recovery Act of 27 March 2009.
The tax reduction is 40 p.c. of interest actually supported during the tax period after deduction of the intervention of the State referred to in section 2 of the Economic Recovery Act of 27 March 2009.
The tax reduction is not applicable to interest:
(a) that are considered as actual professional costs;
(b) for which the application of articles 14, 104, 9°, or 526 was requested.
When a common taxation is established, the tax reduction referred to in paragraph 1^er is distributed proportionally based on the taxable income of each spouse in all taxable income of both spouses.
The King determines the terms and conditions for applying the reduction. "
Art. 5. In section 156bis of the same Code, inserted by the Program Law of 8 June 2008, the following amendments are made:
A. (a) paragraph 1^er is replaced by the following:
"The portion of the reductions referred to in Articles 145¹ to 156 that does not result in an effective reduction of the tax due after the application of section 156, is converted to a refundable tax credit to the extent that it relates to expenses made for benefits paid with service securities referred to in section 145²¹ to 145²³.
(b) paragraphs 2 and 3 are repealed;
B. (a) paragraph 1^er, as replaced in point A, a), is replaced by the following:
"The portion of the reductions referred to in Articles 145¹ to 156 that does not result in an effective reduction of the tax due after applying section 156, is converted to a refundable tax credit to the extent that it relates to:
1° the expenses for benefits paid with service securities referred to in Articles 145²¹ to 145²³;
2° expenses actually paid to save energy under section 145²⁴§ 1^erParagraph 1^erFive. »;
(b) paragraph 4, which became paragraph 2, is replaced by the following:
"Paragraph 1^er, 1°, does not apply where the taxpayer's taxable income exceeds the amount referred to in section 131, paragraph 1^er1°. "
Art. 6. Section 2 produces its effects on 1^er January 2009.
Section 4, 1°, applies to expenditures actually paid in 2009 and 2010.
Section 4, 2° to 4°, is applicable from the 2010 taxation year.
Section 4, 5° is applicable to interest earned from 1^er January 2009.
Section 5, A, is applicable from the 2009 taxation year.
Section 5, B, is applicable to expenditures under section 156bis, paragraph 1^er, 2°, of the Income Tax Code 1992 and actually paid in 2009 and 2010.
CHAPTER 2. - Cheques-repas
Art. 7. In section 53 of the Income Tax Code 1992, the 14th is replaced by the following:
14° the social benefits granted to workers, former workers or persons entitled to them, and exempted in the head of the beneficiaries, in accordance with Article 38 § 1^erParagraph 1^er, 11°, excluding the intervention of the employer or company in the amount of the limited meal cheques, if any, to 1 euro per meal cheque when this intervention constitutes a social advantage. The above amount is not indexed in accordance with section 178; "
Art. 8. Article 7 produces its effects on 1^er February 2009.
CHAPTER 3. - Personal tax and professional pre-payment
Art. 9. In section 147 of the Income Tax Code 1992, replaced by the Act of 10 August 2001 and amended by the Acts of 23 December 2005, 20 July 2006, 27 December 2006 and 17 May 2007, the following amendments are made:
1° in paragraph 1^er, 2°, a, third dash, the words "in article 31bis, paragraph 1^er, second dash," are replaced by the words "in section 31bis, paragraph 1^er, 1°, second dash, »
2° in paragraph 1^er, 5° and 6°, repealed by the law of 23 December 2005, are reinstated in the following wording:
"5° when net income consists exclusively of unemployment benefits resulting from temporary unemployment: 1.344, 57 euros;
6° where net income is partially composed of unemployment benefits resulting from temporary unemployment: a quotity of the amount referred to in 5°, proportionate to the ratio that there is between, on the one hand, the net amount of unemployment benefits resulting from temporary unemployment and, on the other hand, the amount of net income; »;
3° in paragraph 1^er, 7°, the opening sentence is supplemented by the words ", with the exception of unemployment benefits referred to in 5°";
4° in paragraph 1^er, 8°, the words "unemployment allowances" are replaced by the words "unemployment allowances, excluding unemployment benefits referred to in 5°" and the words "unemployment benefits" are replaced by the words "unemployment benefits, excluding unemployment benefits referred to in 5°,";
5° the article is supplemented by a paragraph 3 written as follows:
"By unemployment benefits resulting from temporary unemployment referred to in paragraph 1^er, 5° and 6°, the statutory and extra-legal unemployment benefits paid to a temporary unemployed person referred to in articles 26, 28 and 49 to 51 of the Act of 3 July 1978 on labour contracts and articles 27, 106 to 108bis and 133 of the Royal Decree of 25 November 1991 regulating unemployment. "
Art. 10. Section 149 of the same Code, replaced by the Act of 10 August 2001, is repealed.
Art. 11. In section 150 of the same Code, replaced by the Act of 10 August 2001 and amended by the Act of 23 December 2005, the following amendments are made:
1° in paragraph 1^erthe words "the reduction for unemployment benefits" are replaced by the words "the reduction for unemployment benefits referred to in section 147, paragraph 1^er7° and 8°,
2° paragraphs 2 and 3 are replaced by the following:
"The reduction for unemployment benefits referred to in section 147, paragraph 1^er, 7° and 8°, is calculated together for both spouses. For this purpose, unemployment benefits, excluding unemployment benefits referred to in Article 147, paragraph 1^er, 5°, net income and taxable income of both spouses are combined to calculate the reduction and the limits.
The reduction for unemployment benefits calculated in accordance with paragraph 2 is then distributed by taxpayer in proportion to the quotity of unemployment benefits, excluding unemployment benefits referred to in section 147, paragraph 1^er5°, which, after application of sections 87 and 88, are imposed in its head, in the total unemployment benefits, excluding unemployment benefits referred to in section 147, paragraph 1^er5°, two spouses. "
Art. 12. In section 151 of the same Code, replaced by the Act of 10 August 2001, the following amendments are made:
1° in the first sentence, the words "the reduction in unemployment benefits" are replaced by the words "the reductions for unemployment benefits referred to in section 147, paragraph 1^er5° to 8°, »
2° in the second sentence, the words "this reduction is not granted" are replaced by the words "the reductions are not granted".
Art. 13. In section 154bis of the same Code, inserted by the Act of 3 July 2005 and amended by the Programme Act of 27 December 2006 and by the Acts of 27 December 2006 and 17 May 2007, the following amendments are made:
1st paragraph 1^er is replaced by the following:
"It is granted a tax reduction to workers who have preceded, during the taxable period, an additional work that entitles a sursalary under section 29 of the Labour Act of 16 March 1971 or section 7 of Royal Decree No. 213 of 26 September 1983 on the duration of work in enterprises that are members of the Joint Construction Commission and that:
- is subject to the Labour Act of 16 March 1971 and is occupied by an employer subject to the Labour Collective Agreements and Joint Commissions Act of 5 December 1968;
- that are occupied, under statute or with a contract of work, by one of the following autonomous public enterprises: the public-law company Belgacom, the public-law company SNCB Holding, the public-law company SNCB and the public-law company Infrabel. »;
2° in paragraph 2, the words "65 hours" are replaced each time by the words "100 hours";
3° in paragraph 1^er, the words "the anonymous public law company La Poste" are inserted between the words "the anonymous public law company Belgacom" and the words "the anonymous public law company SNCB Holding",
4° in paragraph 2, the words "100 hours" are replaced by the words "130 hours".
Art. 14. In section 243 of the same Code, last amended by the Act of 22 December 2008, the following amendments are made:
1° in paragraph 2, 1°, the words "as mentioned in Article 147, 1° and 7°" are replaced by the words "as referred to in Article 147, paragraph 1^er, 1°, 5° and 7°, »
2° in paragraph 2, 3°, the words "subject to section 147, 9°" are replaced by the words "subject to section 147, paragraph 1^er9°;
Paragraph 3 is replaced by the following:
"When a common taxation is established and the income consists entirely or partially of unemployment benefits, excluding unemployment benefits referred to in section 147, paragraph 1^er5°, the reduction in these unemployment benefits, referred to in section 147, paragraph 1^er, 7°, which was calculated in accordance with the preceding paragraph, is granted only once for both spouses together. "
Art. 15. Article 275¹ the same Code, inserted by the Act of 3 July 2005 and amended by the Programme Act of 27 December 2006 and by the Act of 17 May 2007, the following amendments are made:
1° paragraph 2 is supplemented by a third dash written as follows:
"to the following autonomous public enterprises: the public-law company Belgacom, the public-law company SNCB Holding, the public-law company SNCB and the public-law company Infrabel. »;
2° in paragraph 6, the words "for the first 65 hours" are replaced by the words "for the first 100 hours";
3° in paragraph 2, third dash, the words "Anonymous Public Law Company La Poste" are inserted between the words "Anonymous Public Law Company Belgacom," and the words "Anonymous Public Law Company SNCB Holding,"
4° in paragraph 6, the words "for the first 100 hours" are replaced by the words "for the first 130 hours".
Art. 16. Article 275³§ 1^erthe same Code, inserted by the Act of 23 December 2005 and amended by the Acts of 23 December 2005, 27 December 2006, 25 April 2007 and 8 June 2008, the following amendments are made:
1° in paragraph 1^erthe words "50 p.c. of this professional account" are replaced by the words "75 p.c. of this professional account,"
2° in paragraph 2, the words "up to 65 p.c." are replaced by the words "up to 75 p.c."
Paragraph 7 is repealed.
Art. 17. Article 275⁵ the same Code, inserted by the Act of 23 July 2005, the following amendments are made:
A. in paragraph 1^erParagraph 1^erthe words "5.63 p.c." are replaced by the words "15.6 p.c.";
B. Paragraph 1^er, last paragraph, is replaced by the following:
"This professional pre-payment waiver is only granted for workers who, in accordance with the work plan to which they are subjected, work at least one third of their time in teams or nights during the month for which the benefit is requested. For the purposes of this standard are taken into account in the numerator not only the effective work benefits, but also the suspensions in the performance of the work contract with maintenance of salary. Suspension periods in the performance of the work contract without maintenance of salary are not taken into account in the denominator. "
C. in paragraph 2, 1° and 2° shall be replaced by the following:
"1° per company where a team work is carried out: the companies where the work is done in at least two teams including at least two workers, who are doing the same work in terms of both its object and its magnitude and which follow up in the course of the day without any interruption between the successive teams and without the overlap exceeding one quarter of their daily tasks:
(a) by Category 1 workers referred to in Article 330 of the Programme Law (I) of 24 December 2002;
(b) by workers under statute with one of the following autonomous public enterprises: the anonymous public law company Belgacom, the anonymous public law company SNCB Holding, the anonymous public law company SNCB and the anonymous public law company Infrabel;
2° by enterprises where work is carried out at night: companies where workers perform, in accordance with the regulations applicable in the company, benefits between 20 hours and 6 hours, excluding workers who exercise benefits only between 6 hours and 24 hours and workers who usually start working from 5 hours. The workers are:
(a) Category 1 workers referred to in Article 330 of the Programme Law (I) of 24 December 2002;
(b) the workers under statute with one of the following autonomous public enterprises: the anonymous public law company Belgacom, the anonymous public law company SNCB Holding, the anonymous public law company SNCB and the anonymous public law company Infrabel; »;
D. in paragraph 2, 1°, b, and 2°, b, the words "Anonymous society of public law La Poste" are inserted between the words "Anonymous society of public law Belgacom", and the words "Anonymous society of public law SNCB Holding,".
Art. 18. In section 275⁷ the same Code, inserted by the Act of 17 May 2007, the following amendments are made:
1° paragraph 2 is supplemented by a third dash written as follows:
"to the following autonomous public enterprises: the public-law company Belgacom, the public-law company SNCB Holding, the public-law company SNCB and the public-law company Infrabel. »;
2° in paragraph 3, the words "0.25 p.c." are replaced by the words "0.705 p.c."
3° between paragraphs 3 and 4, a paragraph is inserted as follows:
"For employers of workers who come within the scope of the Joint Commissions and Subcommissions listed in Article 1^er, 1°, (a) to (p) included, from the Royal Decree of 18 July 2002 on measures to promote employment in the non-marchand sector, an amount equal to two thirds of the professional pre-payment waiver is allocated to the financing of the Maribel Social funds. This amount is paid by the employer to the Receiver of the relevant contributions together with the Professional Account to be paid to the Treasury. The treasury transfers the amounts received to the National Social Security Office, which distributes them among the recipient Maribel Social Funds. »;
4° in paragraph 2, third dash, the words "Anonymous Public Law Company La Poste" are inserted between the words "Anonymous Public Law Company Belgacom", and the words "Anonymous Public Law Company SNCB Holding";
5° in paragraph 3, the words " 0,75 p.c." are replaced by the words "1 p.c."
6° in paragraph 4, inserted by the 3°, the words "two-thirds" are replaced by the words "three-quarters".
Art. 19. Articles 13, 1° and 2°, 15, 1° and 2°, 16, 17, c, and 18, 1°, produce their effects on 1^er January 2009.
Articles 17, A and B, and 18, 2 and 3, come into force on 1^er June 2009.
Sections 9 to 12 and 14 are applicable from the 2010 taxation year.
Articles 13, 3° and 4°, 15, 3° and 4°, 17, D, and 18, 4° to 6°, come into force on 1^er January 2010.
CHAPTER 4. - Business liquidity
Art. 20. § 1^er. By derogation from section 412, paragraph 2, of the Income Tax Code 1992, the professional pre-payment due on the remuneration referred to in section 30, 1 and 2 of the said Code, paid or awarded in the months of March to August 2009, shall be payable within fifteen days after the third month after the third month following the month in which the revenues were paid or attributed.
By derogation from section 412, paragraph 3, of the said Code, the professional pre-payment due on the remuneration referred to in section 30, 1 and 2 of the said Code, paid or awarded in the first and second quarters of 2009 shall be payable within fifteen days after the expiry of the third month following the quarter in which the revenues were paid or attributed.
In the absence of payment of the professional pre-payment within the time limits set out in the preceding two paragraphs, the amounts due are productive of late interest in accordance with section 414 of the said Code.
§ 2. The State shall, for six months, pay a bonus of interest for each loan contracted by the debtors of the Professional Account on the remuneration referred to in § 1^er with a credit institution referred to in the Act of 22 March 1993.
This interest bonus is limited to the amount of a loan, equal to the amount of the professional pre-payment paid in time and will only be applicable to the companies that made use of the deferral in accordance with § 1^er.
The King determines, by order deliberately in the Council of Ministers, the percentage of the bonus, the initial amount of the loan on which this bonus is awarded, and the terms of the loan contract.
CHAPTER 5. - Stock options
Art. 21. Article 47 of the Act of 26 March 1999 on the Belgian Employment Action Plan 1998 and bringing various provisions, as amended by the Programme Law (I) of 24 December 2002, is supplemented by a paragraph 5, which reads as follows:
Ҥ 5. For stock options plans between 1^er January 2003 and August 31, 2008, a company offering options may, by June 30, 2009, in agreement with the options recipients, extend the maximum five-year period without additional tax charges. However, the extension is only valid for all plans subscribed by the same beneficiary to the same company, for options with a tax value of 100,000 euros.
This agreement must be notified to the Administration by July 31, 2009.
For the purposes of paragraph 1^er, it is derogated from section 499 of the Corporate Code. "
CHAPTER 6. - Confirmation of a Royal Decree taken in execution of Article 37, § 1^er, value added tax code
Art. 22. The Royal Decree of 10 February 2009 amending Royal Decree No. 20 of 20 July 1970 fixing the value-added tax rates and determining the distribution of goods and services according to these rates, is confirmed with effect to 1^er January 2009.
CHAPTER 7. - Code of various duties and taxes
Art. 23. Section 176-2, 1°, of the Code of Miscellaneous Duties and Taxes, repealed by the Program Law of 27 December 2005, is reinstated in the following wording:
"1° credit insurance contracts against commercial risks, against country risks or against both risks; "
Art. 24. Section 23 applies to premiums arising from the day of the publication of this Act to the Belgian Monitor.
CHAPTER 8. - Travel home - workplace by bicycle
Art. 25. Article 38, § 1^erParagraph 1^er, 14°, of the Income Tax Code 1992, inserted by the Act of 8 August 1997 and amended by the Royal Decrees of 20 July 2000 and 13 July 2001 and by the Act of 28 April 2003, is replaced by the following:
"14° (a) the kilometric allowance for actual bicycle trips between the home and the workplace up to a maximum of 0.15 euro per kilometre;
(b) the benefit resulting from the provision of a bicycle and accessories, including maintenance and garage fees, which is actually used for the movement between the home and the workplace."
Art. 26. In section 64ter of the same Code, inserted by the Program Law of 8 June 2008, the following amendments are made:
1st paragraph 1^er is supplemented by the following:
"3° the fees made or borne specifically for the purpose of promoting the use of the bicycle by the staff of their home at their place of work to the extent that the costs are made or borne for the purpose of:
(a) to acquire, build or transform a building property intended for the storage of bicycles during working hours of staff members or to put a locker room or sanitary facilities composed or not of showers at the disposal of staff members;
(b) to acquire, maintain and repair bicycles and their accessories that are made available to staff members. »;
2° Paragraph 3 is replaced by the following:
"When the costs referred to in paragraph 1^er, 1° and 3°, consist of amortizations relating to tangible capital assets referred to in paragraph 1^er, 3°, or vehicles referred to in paragraph 2, the deductible amount per taxable period is obtained by a maximum of 20 p.c. the normal amount of depreciation for that period. The bicycles referred to in paragraph 1^er, 3°, b, are amortized per fixed annuities whose number cannot be less than three. »;
3° in paragraph 5, the words "of tangible capital assets referred to in paragraph 1^er, 3°, and" are inserted between the words "return" and the words "rejected vehicles" and the words "these tangible capital assets or" are inserted between the words "related to" and the words "these vehicles".
Art. 27. Article 66bis of the same Code, inserted by the Act of 10 August 2001, is supplemented by a paragraph written as follows:
"By derogation from paragraph 1^er, the professional costs associated with the movement between the home and the place of work carried out by bicycle are, in the absence of evidence, fixed flatly to 0.15 euro per kilometre travelled. "
Art. 28. In Article 178, § 2, paragraph 3, of the same Code, last replaced by the Royal Decree of 13 July 2001, the words "at Article 147" are replaced by the words "at Articles 38, § 1^erParagraph 1^er, 14°, a, 66bis, paragraph 3, and 147".
Art. 29. Chapter 8 is applicable from the 2010 taxation year, with the exception of section 26 that is applicable to charges made or borne from 1^er January 2009.
PART 3. - Social affairs
CHAPTER 1^er. - Wellness links
Displacement of pregnant women
Art. 30. When a risk was found under section 41 of the Labour Act of 16 March 1971, and the employer took one of the measures referred to in section 42, § 1^er, in the same Act, an intervention by the National Institute of Disability Insurance is planned:
1° for the pregnant worker who agrees to be assigned to another suitable work with pay loss;
2° for the pregnant worker whose performance of the employment contract is suspended.
The pregnant worker referred to in paragraph 1^er, 1°, is entitled to compensation equal to the difference between the remuneration it received before the deferral measure and the remuneration to which it is entitled following its remission to work.
The pregnant worker referred to in paragraph 1^er, 2°, is entitled to a daily allowance equal to 78.237 p.c. of the average daily remuneration, determined in accordance with the provisions 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 the legal pension schemes and harmonizing certain legal provisions.
The right to compensation is limited to the period between the beginning of pregnancy and the beginning of the six weeks before the presumed date of delivery or the eight weeks before it is a multiple birth.
The award-winning allowance may not take place within 365 days of the date of application.
Art. 31. Article 6 of the laws relating to the prevention of occupational diseases and the repair of damage resulting from them, coordinated on 3 June 1970, is supplemented as follows:
« 13° To follow up and analyze the differences of pregnant workers when a risk was found under section 41 of the Labour Act of 16 March 1971, and the employer took one of the measures referred to in section 42, § 1^erSame law. To this end, the Fund is based on information flows provided by insurers, on the one hand, and on information flows provided by employers, on the other. The King may determine terms and conditions for the performance of this jurisdiction. "
Art. 32. Article 37, § 2, of the same laws, paragraph 2 is deleted.
Art. 33. This chapter comes into force on 1^er January 2010. Section 30 applies to cases of work deviations that occur from that date.
CHAPTER 2. - Redistribution of social expenses
Art. 34. Section 37 of the Program Law of 8 June 2008 is supplemented by two paragraphs:
"It is limited to 182.000,00 euros. The amount of 182.000,00 euros is attached to the health index of September 2008 (111.15). From 1^er January 2010, this amount is adjusted 1^er January of each year in accordance with the following formula: the basic amount is multiplied by the health index of the month of September of the year before that in which the new amount will be applicable and divided by the health index of the month of September 2008. The amount thus obtained is rounded to the upper euro.
The King may, by order deliberately in the Council of Ministers, adapt the amount of 182.000,00 euros to achieve the objective pursued by the measure. "
Art. 35. This chapter comes into force on 1^er January 2010.
CHAPTER 3. - Unique Innovation Awards
Art. 36. Article 31 of the Act of 3 July 2005 on various provisions relating to social dialogue, as amended by the Act of 17 May 2007, the words " 1^er January 2009" are each time replaced by the words "1^er January 2011".
Art. 37. This chapter produces its effects on 1^er January 2009.
CHAPTER 4. - Amicable collection of debts
Art. 38. In section 2 of the Act of 20 December 2002 on the amicable recovery of consumer debts, the following amendments are made:
1° In paragraph 1^er, 2°, the words "with the exception of the amicable collection of debts made by a lawyer or a departmental officer or a legal agent in the exercise of his profession or function" are deleted;
2° § 2 is replaced as follows:
Ҥ2. Sections 4, 8 to 13 and 16 are not applicable to the amicable collection of debts made by a lawyer or a departmental officer or a legal agent in the performance of his profession or office. "
Art. 39. Article 6, § 2, of the same law, is supplemented by a 6° written as follows:
“6° in the event that the recovery is carried out by a lawyer, a ministerial officer or a legal representative, the following text will be in a separate paragraph, in bold characters and in another type of character:
"This letter concerns amicable recovery and not a judicial recovery (assignation to court or seizure). "."
PART 4. - Employment
CHAPTER 1^er. - Restructuring enterprises
Art. 40. Article 31 of the Act of 23 December 2005 on the Covenant on Solidarity among Generations is replaced by the following:
“Art. 31. This chapter is applicable to employers in restructuring and their workers who are dismissed as part of the restructuring.
For the purposes of this chapter, "employer in restructuring" means the employer who simultaneously meets the following conditions:
1° it falls within the scope of the Act of 5 December 1968 on collective labour agreements and parity commissions;
2° it makes the announcement of a collective dismissal.
For the purposes of this chapter, a "worker terminated as part of the restructuring" means the worker who simultaneously meets the following conditions:
1° it is, at the time of the announcement of the collective dismissal, occupied with the employer in restructuring in the company for which the collective termination was announced;
2° it is terminated during the period of restructuring.
For the purposes of this chapter, is assimilated to a "missing":
1° the failure to extend, due to the restructuring, a fixed-term employment contract;
2° the failure to extend, due to the restructuring, a contract of work as an interim worker whose purpose is an occupation with the employer in restructuring.
The preceding paragraph is only applicable if the worker has, at the time of the announcement of the collective termination, at least one uninterrupted year of service seniority with the employer in restructuring.
The period of restructuring is fixed by the Minister of Employment in accordance with the terms determined by the King by decree deliberated in Council of Ministers.
This period begins on the date of the announcement of the collective termination and ends up to two years after the date of notification of the collective termination.
For the purposes of this chapter, the King determines, by order deliberately in the Council of Ministers, what must be heard by company, collective dismissal, announcement of collective dismissal, notification of collective dismissal and an uninterrupted year of service seniority with the employer in restructuring. "
Art. 41. In section 33 of the Act, the first and second paragraphs are replaced by the following:
"The employer in restructuring must, for workers dismissed as part of the restructuring, set up an employment cell that has the task of providing these workers with the maximum opportunity to return to work.
By derogation from the previous paragraph, the King determines, by order deliberately in the Council of Ministers, and taking into account the number of workers occupied with the employer or the fact that it is a specific category of workers, which employer in restructuring may be exempted from the obligation to establish a employment cell.
For the purposes of this section, the King determines, by order deliberately in the Council of Ministers, the conditions to be met by the employment cell for the purpose that the dismissed workers may be considered for the reclassification allowance referred to in section 3. "
Art. 42. Section 34 of the Act is replaced by the following:
“Art. 34. Workers who are dismissed as part of the restructuring must be registered with the employment cell in accordance with the procedure and in accordance with the terms determined by the King, by order deliberately in the Council of Ministers.
During the registration period with the employment cell, these workers must also be registered as an applicant for employment with the relevant regional employment service.
By derogation from the preceding paragraphs, the King may, by order deliberately in the Council of Ministers, and taking into account their age, professional past or the nature of their employment contract, determine which workers are not required but have the ability to be registered with the employment cell and as an employment applicant. "
Art. 43. In section 36 of the Act, the following amendments are made:
1st paragraph 1^er is amended to read:
"The employer in restructuring is required, for each worker terminated as part of the restructuring, who is enrolled in the employment cell and who, on the date of the announcement of the collective termination, has at least one uninterrupted year of service seniority with the employer in restructuring, to pay a reclassification allowance.
This reclassification allowance is paid for a period of:
1° 6 months if the terminated worker has, at the date of the announcement of the collective termination, at least reached the age of 45 years;
2° three months if the dismissed worker has not, on the date of the announcement of the collective termination, at least reached the age of 45 years.
This reclassification allowance is equivalent to the current salary and benefits acquired under the contract, as provided for in section 39 of the Act of July 3, 1978 on employment contracts.
The preceding paragraphs do not apply in respect of a worker referred to in section 31, paragraph 4. »;
2° in paragraph 2, which becomes paragraph 5, the words "previous paragraph" are replaced by the words "previous paragraphs";
Paragraph 3 is repealed.
Art. 44. In section 37 of the Act, the following amendments are made:
1° paragraph 1^er is replaced by the following:
« § 1^er. By derogation from the aforementioned Act of July 3, 1978, in the event that a worker referred to in section 36, paragraph 2, 1°, is entitled to a notice of a period equal to or less than six months, the employer must terminate the employment contract with the payment of a reclassification allowance, equivalent to a period of six months, in accordance with section 36, paragraph 2, 1°.
By derogation from the aforementioned Act of July 3, 1978, in the event that a worker referred to in section 36, paragraph 2, 2°, is entitled to a notice of a period equal to or less than three months, the employer must terminate the employment contract with the payment of a reclassification allowance, equivalent to a period of three months, in accordance with section 36, paragraph 2, 2°.
By derogation from the above-mentioned Act of July 3, 1978, and provided that the worker, at the time of the announcement of the collective termination, has less than one year of service seniority with the employer in restructuring, the employer is required to terminate the employment contract with the payment of a leave allowance set out in accordance with the above-mentioned Act of July 3, 1978. "
2° Paragraph 2, paragraph 1^er, is replaced by the following:
"By derogation from the above-mentioned Act of 3 July 1978, in the event that the worker referred to in section 36, paragraph 2, 1°, is entitled to a notice of a period of more than six months, the contract of employment shall be terminated by the last day of the seventh month preceding the end of the notice period. A leave allowance corresponding to the portion of the notice period remaining to be paid is payable to that worker.
By derogation from the above-mentioned Act of 3 July 1978, in the event that the worker referred to in section 36, paragraph 2, 2°, is entitled to a notice of more than three months, the contract of employment shall be terminated by the last day of the fourth month preceding the end of the notice period. A leave allowance corresponding to the portion of the notice period remaining to be paid is payable to that worker. "
Art. 45. In heading 4, chapter 5 of the Act, a section 3/1 is inserted, entitled "Section 3/1. - Surveillance."
Art. 46. In section 3/1 of the same Act, inserted by section 45, an article 38/1 is inserted, as follows:
"Art. 38/1. Without prejudice to the powers of judicial police officers, officials designated by the King shall monitor compliance with the provisions of this chapter.
These officials exercise this oversight in accordance with the provisions of the Labour Inspection Act of 16 November 1972. "
Art. 47. Sections 40 to 46 come into force on the day of the publication of this Act to the Belgian Monitor. Sections 40 to 46 apply to collective terminations that are announced from that date.
CHAPTER 2. - Maribel social
Art. 48. Article 35 of the Act of 29 June 1981 establishing the general principles of social security for wage workers is supplemented by paragraph 6, which reads as follows:
“§ 6. A. The King may, by order deliberately in the Council of Ministers, subject to the conditions it determines, assign to the funds referred to in § 5, C, 1°, part of the dispensation of pre-payment of professional pre-payment referred to in paragraph 4 of Article 275/7 of the Income Tax Code 1992.
B. The provisions of Part VII of the Income Tax Code 1992 are applicable to the portion of the professional pre-payment waiver referred to in Article 275/7, paragraph 4, for the financing of the funds of the Social Maribel.
C. By derogation from point E. of § 5, the amount from the professional pre-payment exemptions that are on the account of each of these funds, including interest, is reduced by the amount of professional pre-payment waivers collected during the current year, and is made available annually to the overall management of the National Social Security Office.
This amount is deducted from the proceeds of the lump-sum reduction that is made available to each Sector Fund for the second year following the year to which this amount relates.
D. Without prejudice to the powers of judicial police officers, officials appointed by the King shall monitor compliance with this paragraph and its enforcement orders.
These officials exercise this oversight in accordance with the provisions of the Labour Inspection Act of 16 November 1972.
E. The King shall determine the additional conditions and modalities for the application of this paragraph. "
CHAPTER 3. - Implementation of IPA 2009-2010
Section 1^re. - Industrial accidents
Sub-section 1^re. - Free reservations
Art. 49. Article 59sexies, paragraph 1^erthe Labour Accidents Act of 10 April 1971, inserted by the Act of 6 July 1989, is supplemented as follows:
"For the years 2009 to 2011 included, the King sets out the portion of the proceeds of the reserve without a special assignment that will be transferred to the ASB-Global Management, as well as the terms and conditions of that transfer. "
Sub-section 2. - Increase in allocations
Art. 50. Article 39, paragraph 1^erthe Act, amended by the Acts of 9 July 2004 and 27 December 2006, is supplemented as follows:
« 4° from 1^er January 2009: 36,809.73 euros. "
Art. 51. Article 50 produces its effects on 1^er January 2009.
Section 2. - Amendment of the Act of 12 April 1965 concerning the protection of workers ' remuneration
Art. 52. In section 15 of the Act of 12 April 1965 concerning the protection of the remuneration of workers, as amended by the Act of 3 June 2007 and by the Royal Decree of 1^er March 1971, the following amendments are made:
1° a paragraph written as follows is inserted between subparagraphs 1^er and 2:
"The King can determine the data that the count must contain, and how to subdivide these data into different entries. »;
2° in the last paragraph, the words "paragraph 2" are replaced by the words "paragraph 3".
Section 3. - Simplification of hiring plans
Art. 53. Section 330 of the Program (I) Act of December 24, 2002, is supplemented by the following paragraph:
"The King may, by deliberate decree in the Council of Ministers, extend the scope of Class 3 to other employers approved and subsidiated by the public authorities and with a social purpose. "
Art. 54. In section 331, paragraph 6, of the Program Law (I) of December 24, 2002, the words "S0 Salary Ceiling" are replaced by the words "S0 and S1 Salary Ceilings" and the words "category 3" are replaced by the words "Class 1, 2 and 3 separately".
Art. 55. Article 32, § 2, of the Act of 24 December 1999 for the promotion of employment, as amended by the Acts of 22 December 2003 and 9 July 2004, is supplemented by a paragraph, which reads as follows:
"The King may, by order deliberately in the Council of Ministers, replace the first-aid card with another means of attestation and change the terms of issue and the validity of the first-aid card. "
Art. 56. Section 22 of the Act of 3 July 2005 on various provisions relating to social dialogue, as amended by the Act of 23 December 2005, is repealed.
Section 4. - Half-time prepension
Art. 57. Article 112, paragraph 1^erof the Act of 26 March 1999 on the Belgian Employment Action Plan 1998 and bringing various provisions, as amended by the Acts of 10 August 2001, 1^er April 2003, 3 July 2005 and 17 May 2007, the words “for the period 1^er January 2007 to December 31, 2008 are replaced by the words "for the period of 1^er January 2009 to December 31, 2010".
Art. 58. § 1^er. Article 1^er of the Royal Decree of 27 January 1997 on measures relating to the half-time prepension, pursuant to Article 7, § 2, of the Law of 26 July 1996 on the promotion of employment and the prevention of competitiveness, as amended by the laws of 26 March 1999, 10 August 2001, 1^er April 2003, 3 July 2005 and 17 May 2007, the words “for the period 1^er January 2007 to December 31, 2008 are replaced by the words "for the period of 1^er January 2009 to December 31, 2010".
§ 2. Article 4 of the same order, amended by the laws of 10 August 2001, 1^er April 2003, July 3, 2005 and May 17, 2007, the words "June 30, 2006" were replaced by the words "June 30, 2008".
§ 3. Article 5 of the same order, amended by the laws of 10 August 2001, 1^er April 2003, July 3, 2005 and May 17, 2007, the words "December 31, 2008" are replaced by the words "December 31, 2010".
PART 5. - Energy
UNIC CHAPTER.
Attribution of a reduction on electricity bill
Art. 59. The definitions contained in section 2 of the Act of April 29, 1999 on the organization of the electricity market apply in this chapter.
For the purposes of this chapter, it is necessary to hear by:
1° "residential customers": customers whose suppliers do not have a business number, or customers whose professional consumption is less than 50% of the total consumption, or customers whose consumption is not primarily intended for professional use;
2° "right": the residential customer who is a customer at a supplier on April 15, 2009;
3° SPF Economy: the Federal Public Service Economy, SMEs, Average Classes and Energy;
4° « MOZA » : Move out zonder afspraak, the residential client who leaves an access point without closing the access point and when the successor does not undertake the necessary steps to settle his moving situation at this access point or if there is no successor.
Art. 60. For all supplies of electricity to residential customers, customer of a supplier as of April 15, 2009, it is awarded a single lump sum allowance of 30 euros as an intervention in the payment of the supply.
This allowance is not applicable in the case of MOZA, or in the case of persons living in a dwelling where people pay a living fee or benefit from operating subsidies.
Art. 61. § 1^er. The amount of the lump sum allowance is allocated to the person entitled by the supplier via an intervention in the payment of the delivery or for the budget counter customers via an additional charge of 30 euros during the first charge.
§ 2. The amount of the lump sum allowance is granted to the person entitled via an electricity bill or a credit rating. The payment of the allowance made under this Act does not fall within the scope of the VAT regulations. In no case can the VAT be collected or recovered on the lump sum allowance.
§ 3. By derogation from §§ 1^er and 2, and section 62, for those who are entitled to a budget meter and who are directly customers to a commercial supplier, the lump sum allowance will be awarded via an additional charge of 30 euros, which will be carried out by the relevant distribution network manager at the next charge made from April 16, 2009 until October 16, 2009 included.
Those who are entitled to a budget meter and who are provided by a social provider, obtain from this supplier either a good opening right to an additional charge of a value of 30 euros to be claimed during the next reloading, or an automatic reload made by their distribution network manager in the amount of 30 euros from their budget meter card.
Art. 62. The award of the lump sum allowance by the supplier in accordance with the above-mentioned procedures must be made by 16 July 2009.
Art. 63. Notwithstanding the automatic award of the lump sum allowance, the person entitled to whom no allowance was granted as of July 17, 2009 may apply in writing or electronically to the supplier, if the application is received before September 15, 2009.
Art. 64. This reduction awarded is then paid by the State as part of the price of electricity delivery to the supplier.
Art. 65. The allocation referred to in this chapter is not subject to assignment or seizure. It is granted to the person entitled to notwithstanding any competition or insolvency proceedings.
Art. 66. Suppliers and, where applicable, distribution network managers, may file a refund request with the SPF Economy every two weeks, on the basis of the allowances granted or made available for a period of fifteen days.
Art. 67. The decision on the claim for reimbursement is made by the officer of the SPF Economy or by the employee designated by him for this purpose, without prejudice to the provisions of section 30bis of the Act of 29 April 1999 on the organization of the electricity market.
The applicant has until October 31, 2009 to introduce a new application.
Art. 68. The refund by the State must be made within ten working days after receipt of the claim under section 66, introduced by the suppliers and, where applicable, the distribution network managers, and for the first time from 1^er June 2009.
Art. 69. The King shall determine, by order deliberately in the Council of Ministers, the modalities for the application of this chapter.
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, 27 March 2009.
ALBERT
By the King:
The Prime Minister,
H. VAN ROMPUY
Minister of Finance,
D. REYNDERS
Minister of Social Affairs and Public Health,
Ms. L. ONKELINX
The Minister of Employment,
Ms. J. MILQUET
Minister of Social Integration, Pensions
and the Great Cities,
Ms. M. ARENA
Minister of Climate and Energy,
P. MAGNETTE
The Secretary of State for the Fight against Poverty,
J.-M. DELIZEE
Seal of the state seal:
Minister of Justice,
S. DE CLERCK
____
Note
(1) Documents of the House of Representatives:
52-1788/(2008/2009):
001: Bill.
002 to 007: Amendments.
008: Report.
009: Amendments.
010 to 012: Reports.
013: Text adopted by the Committees.
014: Amendments.
015: Text adopted in plenary and transmitted to the Senate.
Full report: 5 March 2009.
Documents of the Senate:
4-1199 - 2008/2009:
Number 1: Project referred to by the Senate.
N^bones 2 to 3: Reports.
No. 4: Decision not to amend.
Annales of the Senate: March 19, 2009.