31 JANVIER 2007. - An Act to amend the Act of December 23, 2005 on the intergenerational solidarity pact (1) with a view to introducing a new system of financing health insurance

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
PART I^er. - Preliminary provision
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
PART II. - Provisions relating to the limitation of amounts due to the overall management of employees and independent workers for the financing of health care
Art. 2. It is included in Title V of the Act of 23 December 2005 on the covenant of intergenerational solidarity, a chapter V, which reads as follows:
"Chapter V. - New funding mechanism for the Health Insurance Budget
Art. 91 bis. - In Article 24 of the Law of 29 June 1981 establishing the general principles of social security of wage workers, as amended by the Royal Decree of 8 August 1997 and the Law of 25 January 1999, a § 1^erbis, 1^erter, and 1^erquater as follows:
« § 1^erbis. As of the year 2008, by derogation from the provisions of § 1^er, without prejudice to the coverage of the day-to-day cash requirements, the portion of the overall financial resources due to the funding of compulsory health care insurance for the year is limited in accordance with the provisions of this paragraph.
The amount due for a fiscal year N under this limitation is equivalent to the amount due under this subsection for the previous year N-1 to which the rate of growth of the available effective income of contributions is applied between fiscal year N-1 and fiscal year N-2. Exercise N means the current fiscal year, fiscal year N-1 means the previous year and fiscal year N-2 that before N-1.
The King may, by order deliberately in the Council of Ministers, neutralize part of the amount due under the preceding paragraph. The goal of neutralization is to cancel the impact, on the rate of growth of the available actual revenues of contributions, of decisions taken by the federal authority and intended to increase the revenues of contributions to finance new initiatives.
The King may also, by order deliberately in the Council of Ministers, correct the rate of growth of the available actual income of contributions for the calculation of the amount referred to in paragraph 2 only to limit or neutralize the negative impact of a policy change on the growth rate of the aforementioned social contributions. In addition, this correction can only be applied if the impact of policy change on overall management funding has been completely compensated and this is gross.
For the purposes of this paragraph, the available actual income of contributions in one fiscal year is the sum of the various actual products available from the following contributions:
-the proceeds of the overall assessment referred to in section 23, paragraph 4 and section 1^er§ 5 of the law of 1^er August 1985, bringing social provisions and Article 3, § 6 of the Decree Law of 7 February 1945 concerning the social security of the sailors of the merchant marine;
- the proceeds of the assessment referred to in Article 38, § 3, paragraph 1^er9° and 3 § 3, paragraph 1^er7° of the Decree-Law of 7 February 1945 concerning the social security of the sailors of the merchant marine;
- the proceeds of the salary restraint contribution referred to in Article 38, § 3bis;
- the product of the special contribution referred to in Article 38, § 3ter and Article 3, § 3ter of the Decree Law of 7 February 1945 concerning the social security of the sailors of the merchant marine;
- the proceeds of the special social security contribution referred to in sections 106 to 112 inclusive of the Act of 30 March 1994 on social provisions;
- the proceeds of the employer's special dependant assessment on conventional prepension, referred to in section 141 of the Act of December 29, 1990 on social provisions;
- the proceeds of the monthly compensatory monthly fee referred to in section 11 of the Act of 3 April 1995 on measures to promote employment;
- the proceeds of the particular contribution referred to in Article 2 of the Royal Decree of 27 November 1996 establishing a particular employers' contribution to finance the temporary unemployment regime and the complement of seniority for the elderly unemployed, pursuant to Article 3, § 1^er4° of the Act of 26 July 1996 to fulfil the budgetary conditions of Belgium's participation in the European Economic and Monetary Union;
- the product of the solidarity contribution for the personal use of a vehicle made available by the employer, referred to in Article 38, § 3quater;
- the proceeds of the solidarity contribution for the occupation of students not subject to the social security scheme of employed workers, referred to in Article 1^er of the Royal Decree of 23 December 1996 on measures for the introduction of a solidarity contribution for the occupation of students not subject to the social security system of employed workers.
The King, by order deliberately in the Council of Ministers, may amend this list of contributions.
Actual outputs are covered by actual contributions, i.e. after deduction of reductions in social security premiums granted under this Act and of the Programme Act (I) of 24 December 2002. Available products of contributions are the balance of contributions after deduction of the following assignments:
- assignments referred to in section 35.
The King can modify this list of assignments.
These actual available revenues will be isolated and their total reported separately in an annex to the budget performance accounts. The rate of growth of the available effective income from contributions between fiscal year N-1 and fiscal year N-2 is determined at the time of approval of the accounts. The budget performance accounts referred to in this paragraph are those established, for each fiscal year, by the National Social Security Office pursuant to Article 11 (a) of the Royal Decree of 22 June 2001, setting the rules for the budget, accounting and accounts of public social security institutions subject to the Royal Decree of 3 April 1997 on measures for the accountability of public social security institutions.
If the limitation referred to in paragraph 1^er is at the origin of margins, they are allocated to cash requirements and, for the surplus, to system reserves. These margins are not earmarked for new initiatives in social security sectors other than health care.
For the 2008 fiscal year, the rate of growth of the available actual income of contributions between fiscal year N-1 and fiscal year N-2 will be applied to the portion of the overall financial resources allocated in 2007 to the financing of compulsory health care insurance under § 1^er, reduced the amounts inherent in the payment of overtakings of the budgetary objective of health care in previous years.
§ 1^erter. When, for a fiscal year, expenditures under compulsory health care insurance are greater than the overall annual budgetary objective set out in Article 40, § 1^er, of the Act of 14 July 1994 referred to above, the portion of the overall financial means due to the financing of compulsory health care insurance, for the fiscal year, as provided for in the preceding paragraph, is supplemented by an amount corresponding to a percentage of the overrun taking into account, inter alia, section 198, § 3 of the same Act.
The King, by order deliberately in the Council of Ministers and after the advice of the Social Security Management Committee, sets out the percentage of overruns charged to the Global SONS-Gestion as well as the terms and conditions of payment of this supplementary intervention. The State does not contribute to the said supplementary intervention.
This order is common with the order set out in §1^erter of Article 6 of the Royal Decree of 18 November 1996 on the introduction of comprehensive financial management in the social status of independent workers, pursuant to Chapter 1 of Title VI of the Act of 26 July 1996 on the modernization of social security and ensuring the viability of legal pension schemes. The common order set out in the previous sentence will include a key to the allocation of the additional amount referred to in the first paragraph. This distribution key will be for each overall management equal to their percentage defined in § 1^erquater, respectively, of Article 24 of this Act and Article 6 of the Royal Decree of 18 November 1996 concerning the introduction of comprehensive financial management in the social status of independent workers, pursuant to Chapter 1 of Title VI of the Act of 26 July 1996 on the modernization of social security and ensuring the viability of legal pension schemes.
§ 1^erquater. By fiscal year 2008, without prejudice to §§ 1^erbis and 1^erter, additional financial resources are allocated to the financing of compulsory health care insurance.
These additional financial means are the percentage of an amount. This amount corresponds to the expenses of the health care insurance budget established under Article 16, § 1^er, 3°, of the law of 14 July 1994 referred to above, for this exercise, reduced by:
(a) an amount corresponding to the part of the aggregated financial resources due under § 1^erbis for this exercise;
(b) an amount corresponding to the portion of the income of the overall financial management of the social status due under § 1^erbis of Article 6 of the Royal Decree of 18 November 1996 on the introduction of comprehensive financial management in the social status of independent workers, pursuant to Chapter 1 of Title VI of the Law of 26 July 1996 on the Modernization of Social Security and ensuring the viability of legal pension schemes for this exercise;
(c) an amount corresponding to the sum of the clean revenues for the health care regime referred to in article 22, paragraph 2, (b), for that exercise, and resumed in the provisional fence as established under article 202, paragraph 2, of the law of 14 July 1994 referred to above.
The percentage referred to in the preceding paragraph is the division of the amount referred to in (a) of the preceding paragraph by the sum of the amounts referred to in (a) and (b) of the same paragraph.
Art. 91ter. - In Article 6 of the Royal Decree of 18 November 1996 concerning the introduction of comprehensive financial management in the social status of independent workers, pursuant to Chapter 1 of Title VI of the Law of 26 July 1996 on the Modernization of Social Security and ensuring the viability of the legal pension schemes, as amended by the Royal Decree of 18 November 1996, it is inserted a § 1^erbis, 1^erter and 1^erquater as follows:
« § 1^erbis. As of the year 2008, by derogation from the provisions of § 1^er, without prejudice to the coverage of the day-to-day cash requirements, the portion of the income from the overall financial management of social status due to the financing of compulsory health care insurance, for the year, is limited in accordance with the provisions of this paragraph.
The amount due for a fiscal year N under this limitation is equivalent to the amount due under this subsection for the fiscal year N-1 to which the rate of growth of the available effective income of contributions is applied between fiscal year N-1 and fiscal year N-2. Year N means the current fiscal year, fiscal year N-1 means the fiscal year before and fiscal year N-2 that before N-1.
The King may, by order deliberately in the Council of Ministers, neutralize part of the amount due under the preceding paragraph. The goal of neutralization is to cancel the impact, on the rate of growth of the available actual revenues of contributions, of decisions taken by the federal authority and intended to increase the revenues of contributions to finance new initiatives.
The King may also, by order deliberately in the Council of Ministers, correct the rate of growth of the available actual income of contributions for the calculation of the amount referred to in paragraph 2 only to limit or neutralize the negative impact of a policy change on the growth rate of the aforementioned social contributions. In addition, this correction can only be applied if the impact of policy change on overall management funding has been completely compensated and this is gross.
For the purposes of this paragraph, the actual available revenues of contributions for a fiscal year are the sum of the various actual available products of the following affected contributions:
- all contributions received in respect of contribution plans taken in the following laws and decrees, or in the orders made in accordance with them:
1° the Act of 30 June 1956 on the old age pension of self-employed persons, repealed by the Act of 28 March 1960;
2° the Act of 28 March 1960 on the pension and survival of self-employed persons, repealed by the Act of 31 August 1963;
3° the Act of 31 August 1963 concerning the retirement and survival pension of independent workers, repealed by Royal Decree No. 72 of 10 November 1967;
4th Royal Decree No. 38 of 27 July 1967 organizing the social status of independent workers;
5° Royal Decree No. 72 of 10 November 1967 concerning the retirement and survival pension of independent workers;
6° Royal Decree No. 38 of 30 March 1982 establishing a temporary special contribution in the area of self-employed persons for isolated persons and families without children;
7° Royal Decree No. 160 of 30 December 1982 establishing, in the area of self-employed persons, a special dependant assessment for isolated and childless families;
8° Royal Decree No. 218 of 7 November 1983 establishing a special dependant contribution in the field of self-employed persons for the year 1984;
9° Royal Decree No. 290 of 31 March 1984 establishing a special dependant contribution in the field of self-employed persons and families without children;
10° Chapter III of Title III of the Act of 26 June 1992 on social and other provisions relating to the establishment of a single corporate contribution for the social status of independent workers;
11° Chapter II of Title III of the Act of 30 December 1992 on social and other provisions relating to the establishment of an annual dependant contribution of companies intended for the social status of independent workers;
12° the Royal Decree of 29 December 1967 concerning the rights of former settlers under the pension and survival scheme of independent workers;
13° the Act of 13 July 2005 concerning the establishment of an annual dependant contribution from certain organizations;
- contributions due under the following orders:
1° Royal Decree No. 12 of 26 February 1982 concerning the social contribution of dependant solidarity of beneficiaries of professional income not related to the Consumer Price Index;
2° Royal Decree No. 186 of 30 December 1982 concerning the social contribution of solidarity due for the year 1983 by beneficiaries of professional income not related to the Consumer Price Index;
3° Royal Decree No. 289 of 31 March 1984 on certain temporary measures relating to the moderation of the income of independent workers for the reduction of public expenses and the financial balance of the social status of independent workers;
4° Royal Decree No. 464 of 25 September 1986 consolidating measures relating to the moderation of income of independent workers.
The King, by order deliberately in the Council of Ministers, may amend this list of contributions.
Actual outputs are covered by actual contributions, i.e. after deduction of the reductions in social security contributions granted under the laws and decrees taken in this Order.
Available products of contributions are the balance of contributions after deduction of the following assignments:
- reimbursements to be made in connection with the orders cited in the preceding paragraph;
- the portion of the balance of the assessed contributions, by decree deliberated in the Council of Ministers, to the Participating Fund, established by section 73 of the Act of 28 July 1992 on tax and financial provisions, for the financing of specific missions in the sector of small and medium-sized enterprises.
The King can modify this list of assignments.
These actual available revenues will be isolated and their total reported separately in an annex to the budget performance accounts. The rate of growth of the available effective income from contributions between fiscal year N-1 and fiscal year N-2 is determined at the time of approval of the accounts. The budget performance accounts referred to in this paragraph are those established, for each fiscal year, by the National Institute of Social Insurance for Independent Workers pursuant to Article 11, (a) of the Royal Decree of 22 June 2001, setting the rules for the budget, accounting and accounts of public social security institutions subject to the Royal Decree of 3 April 1997 on measures for the accountability of public social security institutions.
If the limitation referred to in paragraph 1^er is at the origin of margins, they are allocated to cash requirements and, for the surplus, to system reserves. These margins are not earmarked for new initiatives in social security sectors other than health care.
For the 2008 fiscal year, the rate of growth of the available actual income of contributions between fiscal year N-1 and fiscal year N-2 will be applied to the portion of the revenues of the overall financial management of social status allocated in 2007 to the financing of compulsory health care insurance under § 1^er, reduced the amounts inherent in the payment of overtakings of the budgetary objective of health care in previous years.
§ 1^erter. When, for a fiscal year, expenditures under compulsory health care insurance are greater than the overall annual budgetary objective set out in Article 40, § 1^er, of the Act of 14 July 1994 referred to above, the portion of the revenues of the overall financial management of social status due to the financing of compulsory health care insurance, as provided for in the preceding paragraph, is supplemented by an amount corresponding to a percentage of the overtaking taking into account, inter alia, of section 198, § 3 of the same Act.
The King, by order in Council of Ministers and after the advice of the Committee for the Management of the Social Status of Independent Workers, sets out the percentage of the overtaking of the overall financial management of the social status of self-employed and the conditions and modalities for the payment of this supplementary intervention. The State does not contribute to the said supplementary intervention.
This order is common with the order set out in § 1^erter of Article 24 of the Law of 29 June 1981 establishing the general principles of social security of wage workers. The common order set out in the previous sentence will include a key to the allocation of the additional amount referred to in the first paragraph. This distribution key will be for each overall management equal to their percentage defined in § 1^erquater, respectively, of Article 6 of this Order and Article 24 of the Law of 29 June 1981 establishing the general principles of social security of employed workers.
§ 1^erquater. By fiscal year 2008, without prejudice to §§ 1^erbis and 1^erter, additional financial resources are allocated to the financing of compulsory health care insurance.
These additional financial means are the percentage of an amount. This amount corresponds to the expenses of the health care insurance budget established under Article 16, § 1^er, 3°, of the law of 14 July 1994 referred to above, for this exercise, reduced by:
(a) an amount corresponding to the portion of the income of the overall financial management of the social status due under § 1^erbis for this exercise;
(b) an amount corresponding to the portion of the overall financial resources due under § 1^erbis of Article 24 of the Law of 29 June 1981 establishing the general principles of social security of employed workers for this exercise;
(c) an amount corresponding to the sum of the clean revenues for the health care regime referred to in article 22, paragraph 2, (b), for that exercise, and resumed in the provisional fence as established under article 202, paragraph 2, of the law of 14 July 1994 referred to above.
The percentage referred to in the preceding paragraph is the division of the amount referred to in (a) of the preceding paragraph by the sum of the amounts referred to in (a) and (b) of the same paragraph. »
Art. 91quater. - In Article 66 of the Programme Law of 2 January 2001, as amended by the Acts of 30 December 2001, 20 July 2001, 2 August 2002, 24 December 2002, 22 December 2003, 9 July 2004, 27 December 2004, 3 July 2005, 11 July 2005, 20 July 2005 and 23 December 2005, 20 July 2006, 27 December 2006, it is inserted a § 13, as follows:
“§ 13. From the year 2008, two amounts are taken from the State's revenues and are allocated respectively to the overall SONS-management referred to in Article 5, paragraph 1^er, 2°, of the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers and the Fund for the Financial Balance of the Social Status of Independent Workers referred to in Article 21bis of Royal Decree No. 38 of 27 July 1967 organizing the social status of independent workers.
The amounts referred to in the preceding paragraph are, by year, the amount of the additional financial means as defined in § 1^erquater of Article 24 of the Law of 29 June 1981 establishing the general principles of social security of employed workers and the amount of additional financial means as defined in § 1^erquater de l'article 6 de l'decé royal du 18 novembre 1996 visant l'introduction d'une gestion financière globale dans le statut social des travailleurs indépendants, en application du chapitre 1 du titre VI de la loi du 26 juillet 1996 portant modernisation de la sécurité sociale et assure la viabilit des régime juridiques de pensions.
The amounts referred to in the preceding paragraph may be determined only after the accounts of fiscal year N-1 are established. Therefore, an estimate of these amounts is used during the fiscal year. This estimate is determined in the initial budget of the fiscal year and is, where applicable, reviewed in the budgetary control. These amounts are paid during the year by 12 equal monthly instalments.
The amount referred to in the second paragraph for a reduced period of the amount referred to in 3^e paragraph for the same fiscal year is paid before the end of the last quarter of the fiscal year. If the date referred to in the previous sentence is not met, the amount is increased by an interest, calculated at the market rate, and covering the period between the date of payment and the year-end date. If the amount referred to in 3^e paragraph above the amount referred to in the second paragraph, the amount referred to in the first sentence is negative and there will therefore be regularization. If regularization has not been made prior to the year-end date, it is the regularization that is increased by an interest, calculated at the market rate, and covering the period between the date of payment and the year-end date
Art. 91quinquies. - Article 191, paragraph 1^erof the Compulsory Health Care and Compensation Insurance Act, coordinated on 14 July 1994, replaced by the Royal Decree of 12 August 1994, and amended by the Acts of 20 December 1995 and 26 July 1996, the Royal Decree of 25 April 1997, the Acts of 22 February 1998, 25 January 1999, 4 May 1999, 12 December 1999, 12 August 2000, 10 August 2001, 2 August 2002, 22 August 2002, 24 December 2002, 8 April 2003, 22 December 2004, 9 July 2004,
1° The 1° is replaced by the following text:
"1° a share of the financial means of global management determined in accordance with Article 24, § 1^er, 1^erbis, 1^erter and 1^erquater of the Act of 29 June 1981 establishing the general principles of social security for wage workers; »;
2° The 1°bis is replaced by the following text:
"1°bis a share of the annual distribution of the resources referred to in Articles 6 and 7 of the Royal Decree of 18 November 1996 for the introduction of comprehensive financial management in the social status of independent workers, pursuant to Chapter 1^er Title VI of the Act of 26 July 1996 on the Modernization of Social Security and the Sustainability of Legal Pension Plans; »
Art. 91sexies. - Article 202, § 2, paragraph 1^er, the same Act, inserted by the Act of 30 December 2001, is amended as follows:
The words "Preliminary spending on health care insurance" are replaced by the words "Provisional spending and clean health care insurance revenues." "
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 on 31 January 2007.
ALBERT
By the King:
Minister of Social Affairs,
R. DEMOTTE
Minister of Average Class,
Mrs. S. LARUELLE
Seal of the state seal:
The Minister of Justice,
Ms. L. ONKELINX