21 DECEMBER 2007. - An Act to amend the Act of 26 March 2007 on various provisions for the realization of the integration of small risks in compulsory health care insurance for self-employed persons

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
Art. 2. Article 5, single paragraph, 1°, of the Act of 26 March 2007 on various provisions for the realization of the integration of small risks in compulsory health care insurance for independent workers, is replaced by the following provision:
« 1° § 1^erbis, inserted by the Act of 31 January 2007, is supplemented by the following paragraphs:
"For fiscal year 2008, the limited amount defined under the preceding paragraphs is increased.
This increase is calculated at the beginning of a base amount of 402,660 thousand EUR, in 2005 prices, adapted to the evolution of the health index and multiplied by the adjustment coefficient for 2008.
The adjustment coefficient referred to in the preceding paragraph is equal to the growth rate referred to in paragraph 2 as it will apply for fiscal year 2008.
Adjustment to the health index is done by multiplying from the 2007 average health index to the 2004 average health index. " "
Art. 3. Section 7 of the Act is replaced by the following provision:
“Art. 7. Article 11, § 4, of Royal Decree No. 38 of 27 July 1967 organizing the social status of independent workers, last amended by the Programme Law (I) of 24 December 2002, is repealed. "
Art. 4. Article 7bis, as follows, is inserted in the same law:
"Art. 7bis. In section 12 of the same order, last amended by the Program Law (I) of 24 December 2002, the following amendments are made:
1° § 1^erParagraph 1^er, is replaced by the following provision:
« § 1^er. Without prejudice to the exceptions referred to in §§ 1^erter and 2 are liable for the following annual contributions:
1° 22,00 p.c. on the portion of professional income not exceeding 15,831.12 EUR;
2° 14,16 p.c. on the portion of professional income that exceeds 15,831,12 EUR but does not exceed 23,330,06 EUR. »;
2° to § 1^er, paragraph 2, the amount " 3.221,08 EUR" is replaced by the amount "3,666,15 EUR";
3° § 1^erbis is repealed;
4° § 2, paragraph 2, is replaced by the following provision:
"When these revenues reach at least EUR 405.060, the subject is liable for the following annual contributions:
1° 22,00 p.c. on the portion of professional income not exceeding 15,831.12 EUR;
2° 14,16 p.c. on the portion of professional income that exceeds 15,831,12 EUR but does not exceed 23,330,06 EUR. " »
Art. 5. An article 7ter, as follows, is inserted in the same law:
"Art. 7ter. In Article 13, § 1^erParagraphs 2 and 3 are replaced by the following paragraphs:
"When the said income reaches at least EUR 811.20, the subject shall be liable for the following annual contributions, established on the professional income referred to in Article 11, §§ 2 and 3:
1° 22,00 p.c. on the portion of professional income not exceeding 15,831.12 EUR;
2° 14,16 p.c. on the portion of professional income that exceeds 15,831,12 EUR but does not exceed 23,330,06 EUR.
When the said income reaches at least EUR 811.20, the subject to which the provisions of Article 11, § 5, paragraph 1^er, are applied or could have been applicable, is liable for the following annual contributions, established on the professional income referred to in Article 11, §§ 2 and 3:
1° 14,70 p.c. on the portion of professional income not exceeding 15,831,12 EUR;
2° 14,16 p.c. on the portion of professional income that exceeds 15,831,12 EUR but does not exceed 23,330,06 EUR. " »
Art. 6. Section 7quater, as follows, is inserted in the same Act:
"Art. 7quater. The subtitle "C. Begin of activity" is inserted after section 13 of the same order. "
Art. 7. An article 7quinquies, as follows, is inserted in the same law:
"Art. 7quinquies. An article 13bis, as follows, is inserted in the same order:
"Art.13bis. § 1^er. The King determines, with a view to calculating contributions in the event of a start or resumption of professional activity, what should be heard by beginning or resumption of professional activity. The King also determines the procedure for calculating contributions in the event of a start or resumption of professional activity, provided that such contributions are not established by law.
§ 2. In the event of the beginning of activity in the sense determined by the King, the subject pays provisionally:
1° when it belongs to the general group of contributors referred to in Article 12, § 1^er : contributions calculated as follows:
(a) 20.50 p.c. on an income of EUR 3,666.15 to and including the last quarter of the first calendar year, which includes 4 quarters of subject matter;
(b) 21,00 p.c. on an income of EUR 3,666,15 for the following four quarters;
(c) 21,50 p.c. on an income of 3,666,15 EUR for each of the following calendar quarters of subjugation for which there is no reference year within the meaning of Article 11, § 2;
2° in respect of constituents referred to in Article 7bis voluntarily or not subject to the social status of the independents and belonging to the general group of contributors referred to in Article 12, § 1^er : contributions calculated as follows:
(a) 20.50 p.c. on an income of half of 3.221.08 EUR up to and including the last quarter of the first calendar year that includes 4 quarters of subject matter;
(b) 21,00 p.c. on an income of half of 3.221,08 EUR for the following four quarters;
(c) 21,50 p.c. on an income of half of 3.221,08 EUR for each of the following calendar quarters of hardship for which there is no reference year within the meaning of Article 11, § 2;
3° where the conditions of occupation make that the subject could enter the group of contributors referred to in Article 12, § 2: contributions calculated as follows:
(a) 20.50 p.c. on an income of 405,60 EUR up to and including the last quarter of the first calendar year that includes 4 quarters of subject matter;
(b) 21,00 p.c. on an income of EUR 405,60 for the following four quarters of subjection;
(c) 21,50 p.c. on an income of 405,60 EUR for each of the following calendar quarters of subjugation for which there is no reference year in the meaning of artile 11, § 2;
4° where the subject is referred to in Article 13, § 1^erParagraphs 1^er and 3: the contributions imposed by the applicable provision, calculated on an income of EUR 811.20;
5° where the subject is referred to in Article 13, § 1^erParagraph 1^er, without the application of paragraph 3 of the same article: contributions calculated as follows:
(a) 20,50 p.c. on an income of 811,20 EUR up to and including the last quarter of the first calendar year that includes 4 quarters of subject matter;
(b) 21,00 p.c. on an income of EUR 811.20 for the following four quarters;
c) 21,50 p.c. on an income of 811,20 EUR for each of the following calendar quarters of subjugation for which there is no reference year within the meaning of Article 11, § 2.". »
Art. 8. An article 7sexies, as follows, is inserted in the same law:
"Art. 7sexies. An article 13ter, as follows, is inserted in the same order:
"Art. 13ter. § 1^er. Contributions are collected on the provisional basis referred to in Article 13bis, § 2, as long as there is no reference year within the meaning of Article 11, § 2.
The first of these reference years is that which includes four quarters of subjugation since the beginning of activity in the sense determined by the King.
§ 2. 1 Interim contributions for the first calendar year, which includes four quarters of hardship and quarters that, if applicable, precede, are regulated on the basis of professional income for the first calendar year of subjugation.
Of these professional incomes is applied the percentage of contribution that was applicable during the period to be regulated.
2° Interim contributions for the following calendar years are regulated, respectively, on the basis of professional income for the second and third calendar year of subjugation.
Of these professional incomes is applied the percentage of contribution that was applicable during the period to be regulated.
§ 3. If the activity ends before there is a calendar year with four quarters of subjugation that can be used as a basis for the regulation referred to in § 2, 1°, the interim contributions are considered final, with the following reservations:
1° if it was a beginning of activity within the meaning of Article 13bis, § 2, 3°, 4° or 5°, the social insurance fund may make a refund of the interim contributions if objective elements demonstrate that the income of their independent activity even if it had been exercised for a year with four quarters of subjugation, would not have reached at least the minimum income from which the subject matter is to be paid by § 12
2° persons referred to in Article 37, § 1^er, of the Royal Decree of 19 December 1967 enforcing general regulation pursuant to Royal Decree No. 38 of 27 July 1967 organizing the social status of independent workers may, at their request, obtain from the social insurance fund to which they are affiliated, the refund of the provisional contributions or the limitation of those contributions to the amount referred to in Article 40, § 2, c, second draw, of the Royal Decree referred to in Article 19 December 1967
§ 4. If the activity ends before a second or third calendar year has elapsed with four quarters of subjugation, which can be used as a basis for the regulation referred to in § 2, 2°, the interim contributions for the calendar year in question are regulated on the basis of the professional income of the previous calendar year.
Of these professional incomes is applied the percentage of contribution that was applicable during the period to be regulated.
§ 5. For the purposes of §§ 2 and 4, it is necessary to hear by professional income: the amount communicated by the Administration of direct contributions in accordance with Article 11, § 2, paragraph 6.". »
Art. 9. Section 7s, as follows, is inserted in the same law:
"Art. 7septies. The heading "C. Common Provisions" that precedes section 14 of the same order is replaced by the heading "D. Common Provisions". »
Art. 10. An article 7octies, as follows, is inserted in the same law:
"Art. 7octies. In Article 14, § 1^er, of the same order, as amended by the Act of 30 March 1994, the words "reported to articles 12 and 13" are replaced by the words "referred to in articles 12, 13, 13bis and 13ter".
Art. 11. An article 7novies, as follows, is inserted in the same law:
"Art. 7novies. In Article 16, § 2, paragraph 3, and § 3, paragraph 3, of the same decree, as amended by the Royal Decree of 18 November 1996, the words "Article 11, § 4" are replaced each time by the words "Article 13bis, § 1^er " »
Art. 12. An article 7decies, as follows, is inserted in the same law:
"Art. 7decies. In article 17, paragraph 1^er, of the same order, as amended by the law of 30 December 2001, the words "article 11, § 4" are replaced by the words "article 13bis, § 1^er " »
Art. 13. An article 7undecies, as follows, is inserted in the same law:
"Art. 7undecies. In section 18 of the same order, last amended by the Act of 27 December 2005, the following amendments are made:
1° in § 3, the words "the law of 9 August 1963 establishing and organizing a compulsory insurance scheme against illness and disability" are replaced by the words "the law on compulsory health care insurance and coordinated compensation on 14 July 1994";
2° § 4, inserted by the law of 30 March 1994, is repealed. "
Art. 14. This Act comes into force on 1^er January 2008.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 21 December 2007.
ALBERT
By the King:
Minister of Social Affairs
Ms. L. ONKELINX
Minister of Average Class,
Mrs. S. LARUELLE
Seal of the state seal:
Minister of Justice,
J. VANDEURZEN