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23 DECEMBER 2005. - Act respecting the covenant of solidarity between generations (1)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
PART I^er. - General provision
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
PART II. - Average grades
CHAPTER I^er. - Self-employed pension
Art. 2. Article 3 of the Royal Decree of 30 January 1997 on the pension plan of self-employed persons pursuant to articles 15 and 27 of the Act of 26 July 1996 on the modernization of social security and ensuring the viability of the legal pension schemes and article 3, § 1^er, 4°, of the Act of 26 July 1996 to fulfil the budgetary conditions of Belgium's participation in the European Economic and Monetary Union, the following amendments are made:
1° § 2 is supplemented by the following paragraph:
"When the pension is actually in effect and for the first time not earlier than 1^er January 2007, it is reduced by:
- 7 p.c. for the first year of anticipation, 6 p.c. for the second year of anticipation, 5 p.c. for the third year of anticipation, 4 p.c. for the fourth year of anticipation and 3 p.c. for the fifth year of anticipation if it takes actual course and for the first time on the first day of the month following the 60^e birthday and no later than the first day of the 61 month^e anniversary;
- 6 p.c. for the first year of anticipation, 5 p.c. for the second year of anticipation, 4 p.c. for the third year of anticipation and 3 p.c. for the fourth year of anticipation if it actually takes place and for the first time on the first day of the month following the 61^e birthday and no later than the first day of the 62 month^e anniversary;
- 5 p.c. for the first year of anticipation, 4 p.c. for the second year of anticipation and 3 p.c. for the third year of anticipation if it actually takes place and for the first time as soon as the first day of the month following the 62^e birthday and no later than the first day of the 63 month^e anniversary;
- 4 p.c. for the first year of anticipation and 3 p.c. for the second year of anticipation if it actually takes place and for the first time on the first day of the month following the 63^e birthday and no later than the first day of the 64 month^e anniversary;
- 3 p.c. for the year of anticipation if it actually takes place and for the first time as soon as the first day of the month following the 64^e birthday and no later than the first day of the month of 65^e birthday. »;
2° § 3ter, inserted by the Programme Law (I) of 24 December 2002, is replaced by the following provision:
§ 3ter. The reduction provided for in § 2 is not applicable when the individual proves a career of 45 calendar years for actual pension taking place and for the first time as soon as 1^er January 2003 and no later than 1^er December 2005.
The condition of career referred to in the previous paragraph is set at 44 calendar years for actual pension and for the first time not earlier than 1^er January 2006.
By calendar years within the meaning of the preceding paragraphs, it is necessary to hear the years likely to open pension rights under one or more Belgian legal pension plans, within the meaning of § 3, or under one or more foreign pension legal regimes.
Civil years likely to open pension rights under a foreign legal regime are presumed to be fulfilled within the framework of the wage-workers scheme referred to in § 3, paragraph 2, 2°. »
Art. 3. § 1^er. The amount of the pension, established pursuant to the Royal Decree of 30 January 1997 on the pension plan for self-employed persons pursuant to articles 15 and 27 of the Act of 26 July 1996 on the modernization of social security and ensuring the viability of the legal pension schemes and article 3, § 1^er, 4°, of the law of 26 July 1996 aimed at realizing the budgetary conditions of Belgium's participation in the European Economic and Monetary Union or pursuant to section 131bis of the law of 15 May 1984 on measures of harmonization in pension schemes, is increased by a bonus, provided that the independent worker who has reached the age of 62 completed or proves a career of at least 44 calendar years, for his or her work.
This benefit must be equivalent in nominal terms to the bonus granted to employees under section 7 of this Act.
The King may, by order deliberately in the Council of Ministers, extend the scope to pensions referred to in articles 9 and 11 of the royal decree of 30 January 1997 referred to above.
§ 2. The King shall determine, by order deliberately in the Council of Ministers:
1° the amount of the bonus;
2° the conditions and terms to which the award of the bonus is subject;
3° the periods of inactivity which are, for the determination of this advantage, assimilated to a period of professional activity;
4° the conditions under which the bonus amount can be prorated.
§ 3. This section applies to pensions of self-employed persons who are actually taking place and for the first time not earlier than 1^er January 2007 and only at the presumed periods from 1^er January 2006.
Art. 4. Article 16 of the Royal Decree of 30 January 1997 on the pension plan for self-employed persons pursuant to articles 15 and 27 of the Act of 26 July 1996 on the modernization of social security and ensuring the viability of legal pension schemes and article 3, § 1^er, 4°, of the Act of 26 July 1996 to fulfil the budgetary conditions of Belgium's participation in the European Economic and Monetary Union, as amended by the Programme Law (I) of 24 December 2002, is replaced by the following provision:
“Art. 16. § 1^er. By derogation from Article 3, § 1^er, and with regard to women, the age of pension is reduced to:
1° 61 years when the pension is actually in effect and for the first time as early as 1^er July 1997 and no later than 1^er December 1999;
2° 62 years when the pension is actually in effect and for the first time not earlier than 1^er January 2000 and no later than 1^er December 2002;
3° 63 years when the pension is actually in effect and for the first time as early as 1^er January 2003 and no later than 1^er December 2005;
4° 64 years when the pension is actually in effect and for the first time as early as 1^er January 2006 and no later than 1^er December 2008.
§ 2. However, provided that it is satisfied with the conditions of Article 3, § 3, or Article 17, the pension may take place, at the choice and at the request of the employee, before the age specified in the preceding paragraph and at the earliest of the first day of the month following the 60^e birthday.
In the case set out in the previous paragraph, the pension is reduced by 5 p.c. per year of anticipation.
For the purposes of the reduction coefficient referred to in the preceding paragraph, the age reached by the applicant on his or her birthday immediately before the date on which the pension is taken.
When the pension is actually in effect and for the first time not earlier than 1^er January 2007 and no later than 1^er December 2008, it is reduced by:
- 6 p.c. for the first year of anticipation, 5 p.c. for the second year of anticipation, 4 p.c. for the third year of anticipation, 3 p.c. for the fourth year of anticipation if it actually takes place and for the first time on the first day of the month following the 60^e birthday and no later than the first day of the 61 month^e anniversary;
- 5 p.c. for the first year of anticipation, 4 p.c. for the second year of anticipation, 3 p.c. for the third year of anticipation if it actually takes place and for the first time as soon as the first day of the month following the 61^e birthday and no later than the first day of the 62 month^e anniversary;
- 4 p.c. for the first year of anticipation, 3 p.c. for the second year of anticipation if it actually takes place and for the first time on the first day of the month following the 62^ème birthday and no later than the first day of the 63 month^e anniversary;
- 3 p.c. for the year of anticipation if it actually takes place and for the first time as soon as the first day of the month following the 63^e birthday and no later than the first day of the 64 month^e birthday.
§ 3. The reduction provided for in § 2, paragraphs 2 and 4, is not applicable where the interested person proves:
- a career of 43 calendar years, for actual pensions and for the first time as soon as 1^er January 2003 and no later than 1^er December 2005;
- a career of 44 calendar years, for actual pensions and for the first time as soon as 1^er January 2006 and no later than 1^er December 2008.
By calendar years within the meaning of the preceding paragraph, it is necessary to hear years likely to open pension rights under one or more Belgian legal pension plans, within the meaning of Article 3, § 3, or under one or more foreign pension legal regimes.
For the purposes of paragraph 1^er, calendar years that may open pension rights under a foreign legal regime are presumed to be fulfilled within the framework of the wage-workers regime referred to in Article 3, § 3, paragraph 2, 2°. »
CHAPTER II. - Wellness liaison
Art. 5. § 1^er. Every two years, the government makes a decision on a financial envelope for an adaptation to the general evolution of the well-being of all or certain social security benefits of independent workers.
To this end, it may, among other things, rely on the reports of the Committee on Ageing and the Conseil Supérieur des Finances.
This adaptation may be a change in a ceiling or income threshold, or the amount of a benefit, minimum or not. Where applicable, accommodation arrangements may be different by plan, cap or income threshold or by benefit within a plan, or by category of benefit recipient.
The decision referred to in paragraph 1^er will be taken for the first time by 2006.
§ 2. The decision referred to in § 1^er is preceded by a joint opinion of the General Committee of Management for the Social Status of Independent Workers and the Central Council of Economy on the allocation and importance of the financial means established in accordance with this Act and intended for the structural mechanism of adaptation to well-being. This opinion takes into account the evolution of the professional income of independent workers and the need to achieve a sustainable financial balance within the social security of independent workers. In this context, attention is also given to economic growth, the cost of aging, the relationship between the number of beneficiaries of benefits and the number of active people, the desire not to create new traps for activity or to increase existing traps.
The General Committee for the Management of the Social Status of Independent Workers and the Central Council of the Economy may, among other things, rely on the reports of the Study Committee on Ageing and the Higher Council of Finance.
§ 3. In the absence of the notice referred to in § 2 before September 15 of the year in which the decision referred to in § 1^er must be taken, a notice is supposed to have been given and the government makes the decision referred to in § 1^er and motivates it in a circumstantial way.
In this case, the government requests a joint advice from the General Management Committee for the Social Status of Independent Workers and the Central Economics Council on its reasoned decision, which is referred to in the previous paragraph. In the absence of a notice within the month following the government's request, a notice is expected to have been given.
§ 4. If the government derogates from the notice referred to in § 2 or § 3, it must expressly justify it.
§ 5. For the execution of the decision referred to in § 1^er, the King may, by order deliberately in the Council of Ministers, repeal, supplement, amend or replace the legal provisions applicable in the various benefit schemes.
Art. 6. As early as 2008, the envelope referred to in the previous article is at least equivalent to the sum of the estimate of the following expenditures calculated for all branches of social security of independent workers:
- an annual adaptation to the well-being of 0.5% of all alternative social allowances excluding lump sum allowances;
- an annual adaptation to the well-being of 1% of all lump-sum social benefits;
- an annual increase of 1.25 per cent of the ceilings taken into account in calculating alternative social allowances.
As early as 2009, this envelope is fixed and allocated twice a year. This bi-annual envelope is calculated in the same manner as in the previous paragraph, taking into account that expenditures will be estimated for each year of the bi-annual period.
PART III. - Pensions
CHAPTER I^er. - Bonus
Art. 7. § 1^er. The amount of pension, established pursuant to Article 5 of the Royal Decree of 23 December 1996, implementing Articles 15, 16 and 17 of the Act of 26 July 1996 on social security modernization and ensuring the viability of the legal pension plans, is increased by a bonus, provided that the employee who has attained the age of 62 years completed or proves a career of at least 44 calendar years, continues to work.
§ 2. The King shall determine, by order deliberately in the Council of Ministers and after the advice of the Management Committee of the National Pension Board:
1° the amount of the bonus,
2° the conditions and modalities to which the award of the bonus is subject,
3° the periods that are, for the determination of the bonus, assimilated to an effective occupation,
4° the conditions under which the bonus amount can be prorated.
The King may, after the advice of the Management Committee of the National Board of Pensions and by order deliberately in the Council of Ministers, extend the scope to pensions referred to in Article 7 of the Royal Decree of 23 December 1996.
§ 3. This section applies to pension effective and for the first time not earlier than 1^er January 2007 and only at the presumed periods from 1^er January 2006.
CHAPTER II. - Pension information
Art. 8. The King may, by order deliberately in the Council of Ministers, adapt, repeal and supplement the provisions of the Royal Decree of 25 April 1997 establishing a "Service Info - Pensions" pursuant to Article 15, 5°, of the Act of 26 July 1996 on the modernization of social security and ensuring the viability of the legal pension schemes, with a view to:
1° to allow an individualized estimate of pension entitlements, both in respect of legal pensions and in respect of supplementary pensions, upon request or ex officio, at the time it determines;
2° settle the way in which the pension administrations concerned collaborate, both among themselves and with other institutions and organizations.
The King may, by order deliberately in the Council of Ministers, adapt, repeal and supplement legal provisions, other than those mentioned in paragraph 1^erif this is necessary to achieve the objectives mentioned in paragraph 1^er.
The delegations referred to in this article shall be valid only for a period of six months from the publication of this Act to the Belgian Monitor.
CHAPTER III. - Differential pay limits
Art. 9. In article 7 of Royal Decree No. 50 of 24 October 1967 concerning the retirement and survival pension of employed workers, last amended by the Royal Decrees of 23 December 1996, 23 April 1997 and 11 December 2001, a new paragraph was inserted after paragraph 10, which reads as follows:
"For the years after 2006, the King determines, by order deliberately in the Council of Ministers, at what time and to what extent the adaptation referred to in the preceding paragraph will be applied to fictitious remuneration arising from periods of complete unemployment, full-time prepension, full-time career interruption and full-time credit. »
CHAPTER IV. - Activate more young people
Art. 10. Article 1^er of Royal Decree No. 50 of 24 October 1967 concerning the pension and survival of employed workers, as amended by the laws of 15 May 1984 and 20 July 1990, is inserted a paragraph 3, which reads as follows:
"In accordance with Article 31 of the Royal Decree of 16 May 2003 pursuant to Chapter 7 of the Programme Law (I) of 24 December 2002, aiming at harmonizing and simplifying the social security contribution reduction regimes, also assimilated to employed workers from 1^er January of the year following the year in which they reach the age of eighteen years, apprentices (or interns) whose apprenticeship contract or controlled learning commitment (or internship agreement as part of the training of business leader) were recognized in accordance with the conditions provided by the regulations for permanent training in middle classes, and apprentices whose apprenticeship contract falls under the law of July The same applies to young people who are put to work under a socio-professional integration agreement recognized by the Communities and the Regions, starting from 1^er January of the year following that in which they reach the age of eighteen years. »
CHAPTER V. - Minimum right per career year
Art. 11. In Article 8 of the Royal Decree of 23 December 1996 implementing articles 15, 16 and 17 of the Act of 26 July 1996 on social security modernization and ensuring the viability of the legal pension schemes, as amended by the Royal Decrees of 21 March 1997, 10 June and 11December 2001 and 5 November 2002, is added a § 10, as follows:
Ҥ 10. The King may, by order deliberately in the Council of Ministers and after the advice of the Management Committee of the National Pension Board:
1° increase the pension amounts and amounts referred to in § 1^er of this article;
2° determine the terms for the duration of the career referred to in § 1^erParagraph 1^er1°;
3° extend the scope to years of career incorporated in other pension plans. »
CHAPTER VI. - Minimum pension guaranteed
Art. 12. Section 33 of the Social Sector Pension Act of 10 February 1981 is amended as follows:
(a) paragraph 2 is repealed;
(b) in paragraph 3 are added a 3° and 4°, as follows:
"3° how the fraction referred to in the preceding paragraph is fixed;
4° which periods, during which the person concerned interrupted his career, are taken into consideration for the opening of the right referred to in this article. »;
(c) Paragraph 3 is supplemented as follows:
"By performing this paragraph, the King can make a difference every time depending on the duration of employment. »
Art. 13. In section 33bis of the Act, inserted by the Program Law of 27 December 2004, a second paragraph is added, as follows:
"When performing the first paragraph, the King can make a difference each time depending on the duration of employment. »
Art. 14. In section 34 of the Act, the following amendments are made:
(a) the last sentence of paragraph 1^er is repealed,
(b) in paragraph 2, are added a 3° and a 4°, as follows:
"3° how the fraction referred to in the preceding paragraph is fixed;
4° which periods, during which the deceased spouse interrupted his career, are taken into consideration for the opening of the right referred to in this section. »;
(c) Paragraph 3 is supplemented as follows:
"By performing this paragraph, the King can make a difference every time depending on the duration of employment. »
Art. 15. Section 34bis of the Act, inserted by the Program Act of 27 December 2004, is supplemented by a second paragraph, which reads as follows:
"When performing the first paragraph, the King can make a difference each time depending on the duration of employment. »
CHAPTER VII. - Scope of Chapters V and VI
Art. 16. Chapters V and VI apply to actual pension plans and for the first time as early as 1^er October 2006.
CHAPTER VIII. - Entry into force
Art. 17. This title comes into force on the day of the publication of this Act to the Belgian Monitor, with the exception of Article 10 which produces its effects on 1^er January 2004.
PART IV. - Employment
CHAPTER I^er. - Amendment to the Programme Law of 8 April 2003
Art. 18. Section 52 of the Program Act of 8 April 2003 is repealed.
Art. 19. The King sets the effective date of Article 18.
CHAPTER II. - Experiences for the introduction of specific pay scales for newcomers to businesses
Section 1^re. - Definition
Art. 20. For the purposes of this chapter, the following means:
1° specific salary scales: specific scales determined by the King; these specific pay scales must lead to smooth scales that deviate from the age and seniority scales that the employer must respect;
2° new arrivals: workers defined by the King, including workers who can be assimilated to new arrivals;
3rd convention: the convention on experience for the introduction of specific pay scales for newcomers to businesses;
4th Minister: Minister who has the competence of Employment, Labour and Social Concertation;
5° employer representatives: employer representative organizations;
6° Workers ' representatives:
(a) in enterprises where there is a union delegation for the workers concerned: members of the trade union delegation and representative organisations of the workers;
(b) in enterprises where there is no union delegation for the workers concerned: representatives of the representative organisations of the workers;
7th Commission: the accompanying committee established under Article 27.
Section 2. - Experiences for the introduction of specific pay scales for newcomers to businesses
Art. 21. § 1^er. In order to make possible the implementation of experiments for the introduction of specific pay scales for newcomers to the enterprises and, only to the extent necessary for the experience, the King may give authorization, under the conditions it determines, to the employer to temporarily waive the provisions of sections 19, 26 and 31 of the Act of 5 December 1968 on collective labour agreements and joint labour commissions
§ 2. The granting of the exemption referred to in § 1^er only takes place as part of an experience agreement for the introduction of specific pay scales for newcomers to businesses that is signed by the Minister, the employer or representatives of employers and representatives of the workers of the companies concerned.
Art. 22. The convention for an experience with the introduction of specific pay scales for newcomers in the company includes:
1° a general description of the experience;
2° the duration of the experiment;
3° the provisions to which the employer may derogate and the limits of that exemption;
4° a description of the measures that are adopted at the company level with a view to establishing an age-sensitive preventive personnel policy;
5° the conditions under which the experience may be terminated before the expiry of the period;
6° the terms and conditions for the periodic and final evaluation of the experience as well as for its control at the company level.
Art. 23. The King may determine the terms of the measures referred to in Article 22, 4°.
Section 3. - Procedure
Art. 24. The employer wishing to sign a convention shall forward a draft convention to the Minister in which the references referred to in section 22. In companies where there is no union delegation, the draft convention is before the Commission's opinion.
The Minister sends for information the draft convention to the President of the relevant joint bodies.
Officials designated by the King shall notify the Minister of their views on the draft convention.
Art. 25. The Minister signs the agreement with the employer or representatives of the employer concerned and the representatives of the workers of the company concerned, which meets the conditions set out in this chapter.
Art. 26. § 1^er. The King shall determine the provisions to which the undertaking may derogate under section 21, as well as the terms and conditions of such exemptions.
An employer who does not comply with the provisions of the convention loses the possibility granted to it by Royal Decree.
§ 2. Without prejudice to the powers of judicial police officers, officials appointed by the King monitor compliance with this chapter and its enforcement orders.
These officials exercise this oversight in accordance with the provisions of the Labour Inspection Act of 16 November 1972.
Art. 27. The King creates, with the Federal Public Service Employment, Labour and Social Concertation, an accompanying committee for the conventions relating to an experience with the introduction of specific pay scales for newcomers in the company, it consists of representatives of the Minister, the Federal Public Service Employment, Labour and Social Concertation, representative organizations of employers and representative organizations of workers. The King determines the composition and modalities of the commission. He appoints the members.
In addition to the specific functions, the commission is responsible for a general mission to support and evaluate experiences. It may give its opinion on all matters relating to the application of this chapter, its enforcement orders and conventions themselves.
CHAPTER III. - Simplification of the social balance
Art. 28. In section 45 of the Act of 22 December 1995 on measures to implement the multi-year employment plan, as amended by the Act of 26 March 1999, paragraph 3 is amended as follows:
"The summary referred to in paragraph 1 also includes, by contract type, the number of persons who have received a dependant training or at the company's request. »
Art. 29. Article 28 comes into force on the day of the coming into force of the royal decree which the King takes after deliberation to the Council of Ministers on the basis of Article 45, fifth paragraph, of the Act of 22 December 1995 on measures to implement the multi-year plan for employment, and which provides that the summary of the number of workers affected by each measure in favour of employment, taken by or under an authority provided by law or by regulation
CHAPTER IV. - Increased training efforts
Art. 30. When the overall training efforts of all employers within the scope of the Act of 5 December 1968 relating to collective labour agreements and parity commissions do not reach at least 1.9 pct of the total wage mass of these enterprises, the King may, by deliberate decree in the Council of Ministers and according to the conditions and modalities determined by him, increase by 0.05 pct the employers' contribution to the financing of the conge-education
For the purposes of the previous paragraph is considered to be, "a sector that carries out insufficient training efforts", the sector in which there is no existing sectoral agreement regarding additional training efforts increasing them by at least 0.10 pct each year or not at least planning to increase the participation rate in the training by 5 pct. The King determines, by deliberate decree in the Council of Ministers, the conditions to be met by the sectoral agreement on additional training efforts in order to be considered a sufficient increase in efforts; In particular, consideration will be given to the possible adaptation of contributions to the training sector fund, the granting of training time by individual or collectively, the offer and acceptance of a training offer outside of working hours and a collective training schedule via the company board.
For the purposes of paragraph 1^er, the percentage of 1.9 can be replaced as early as 1^er January 2007, by a higher percentage determined by the King on the advice of the National Labour Council, without this percentage being able to exceed by 0.2 percentage points the previous year.
CHAPTER V. - Active restructuring management
Section 1^re. - Scope of application
Art. 31. This chapter is applicable to employers within the scope of the Act of 5 December 1968 on collective labour agreements and joint commissions and their workers.
By derogation from the preceding paragraph, this chapter is not applicable to workers who, at the time of the announcement of the collective termination, do not have at least one year of uninterrupted service seniority.
For the purposes of the preceding paragraph, the King may determine what to hear by collective dismissal and by the time of the announcement of collective dismissal.
Art. 32. The King may, by a deliberate decree in the Council of Ministers:
1° exclude from the scope of this chapter other categories of workers for which It considers that an activation policy in the event of restructuring is not necessary;
2° exclude certain employers from the scope of application, taking into account the number of employed workers.
Section 2. - Establishment of an employment cell in case of restructuring
Art. 33. The employer in restructuring, who wants to dismiss, as part of the prepension at an age below the normal age of prepension in the company, a certain number or all workers threatened by this restructuring, must, for workers who can be dismissed as part of this restructuring, set up an employment cell that has the task of giving workers threatened by a dismissal of maximum chances.
For the purposes of this section, the King shall determine by order deliberately in the Council of Ministers:
1° what must be heard by employer in restructuring;
2° what must be heard by the normal age of the assumption in force in the company;
3° what is to be heard by workers dismissed as part of the restructuring;
4° the conditions to be met by the employment cell so that the dismissed workers can consider the reclassification allowance referred to in section 3.
For the purposes of this section, the King may, by order deliberately in the Council of Ministers, authorize employers to fulfil their obligations by using legal re-election and re-employment schemes, particularly regional, that pursue the same objectives.
Art. 34. Workers dismissed as part of the restructuring and who wish to appeal to the employment cell services can register with this employment cell.
Art. 35. By deliberately decreed in the Council of Ministers, the King may, for companies of less than 100 workers and for companies that undertake a collective dismissal of less than 20 workers, under the conditions and terms it determines, assimilate to the establishment of an employment cell as referred to in section 33 the collaboration of an employer in a general employment cell to which several employers participate in restructuring.
Section 3. - Reclassification allowance for workers
Art. 36. The restructuring undertaking referred to in section 33 and its enforcement orders is required, for each terminated worker, who was at least 45 years old at the time of the announcement of the collective termination and who entered the employment cell, to pay for a reclassification period of 6 months equal to the current salary and the benefits acquired under the contract, as provided for in section 39 of July 1978
The reclassification allowance referred to in the preceding paragraph shall be assimilated to the leave allowance that is awarded when the employer terminates the contract without serious cause or without respect to the notice period set out in sections 59, 82, 83, 84 and 115 of the aforementioned Act of July 3, 1978. This allowance replaces in whole or in part the worker's leave allowance under section 39 of the above-mentioned Act of 3 July 1978. This reclassification allowance is paid monthly in accordance with section 39bis of this Act.
By order deliberately in the Council of Ministers, the King shall determine the terms and conditions of application relating to the payment of the reclassification allowance referred to in paragraph 1^er during periods of recovery of work by the worker. By derogation from the provisions of paragraph 1^er, For such periods, it may include a reduction in the amount payable to the worker.
By order deliberately in the Council of Ministers, the King determines in which cases and according to which conditions and conditions, the worker loses the right to reclassification allowance.
Art. 37. § 1^er. By derogation from the above-mentioned Act of July 3, 1978, in the event that a worker referred to in section 36 is entitled to a notice of a period equal to or less than 6 months, the employer shall terminate the employment contract with the payment of a reclassification allowance, equivalent to a period of 6 months, in accordance with section 36, paragraph 1^er.
§ 2. By derogation from the above-mentioned Act of 3 July 1978, in the case where the worker referred to in section 36 is entitled to a notice of a period exceeding 6 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.
This allowance consists of:
1° of the reclassification allowance referred to in section 36;
2° of the contingent balance of the leave allowance that will be paid after the period covered by the reclassification allowance.
Art. 38. In the case where the gross amount of the reclassification allowance paid to a worker under section 37, § 1^er, is higher than the gross amount of the leave allowance payable by the employer under the above-mentioned Act of July 3, 1978, the employer may obtain the refund of the difference from the National Employment Office.
For the purposes of the preceding paragraph, the King may, by order deliberately in the Council of Ministers, determine the procedures, terms and conditions under which the employer may obtain the reimbursement of the difference between the two allowances.
The Worker Allowance Fund terminated in the event of closure of businesses referred to in section 9 of the Act of 26 June 1966 relating to compensation for workers terminated in the event of business closure, may, under the same conditions, be reimbursed under paragraph 1^er when it intervenes on the basis of Article 2 of the Act of 30 June 1967 extending the mission of the Workers Allowance Fund dismissed in the event of closure of enterprises.
Section 4. - Final provisions
Art. 39. Article 7, § 1^er, paragraph 3, of the Decree-Law of 28 December 1944 concerning the social security of workers, last amended by the Programme Law of 27 December 2004, a littera z) is added, as follows:
"(z) ensure reimbursement to the employer or the Employee Allowance Fund terminated in the event of closure of businesses of the amount referred to in section 38, paragraph 1^erthe Act of 23 December 2005 on the covenant of solidarity among generations. »
Art. 40. In the event of a judicial agreement, the reclassification allowances remain payable and are paid in accordance with the applicable terms. The terms and conditions of execution for the payment of reclassification benefits are not suspended by the effect of the judicial concordat.
Art. 41. Section 19, 3°bis, of the Mortgage Act of 16 December 1851, inserted by the Act of 12 April 1965, replaced by the Act of 13 January 1977 and amended by the Act of 22 January 1985, again replaced by the Act of 26 June 2002 and amended by the Programme Act of 8 April 2003, is supplemented as follows:
"The reclassification allowances provided by the Act of 23 December 2005 on the Pact of Solidarity among Generations. »
CHAPTER VI. - Amendments to the Act of 26 June 2002 on business closures
Art. 42. Section 51 of the Act of 26 June 2002 on business closures is replaced by the following provision:
“Art. 51. The Fund is also responsible for paying workers the supplementary pension allowance referred to in section 8 in the event of the employer's default.
The Fund can only intervene for the categories of workers designated by the King.
The King may set a maximum amount for payments made by the Fund. »
Art. 43. Section 52 of the Act is replaced by the following provision:
"Art. 52. By derogation from sections 35 and 51, the Fund is responsible for paying the supplementary pension allowance for workers who, from 50 years old, have been engaged and have been the subject of an immediate declaration of employment in the company, in accordance with the royal decree of 5 November 2002 establishing an immediate declaration of employment under article 38 of the law of 26 July 1996 concerning the modernization of social security and
In addition, workers must have, at the time of their termination, a one-year seniority in the company in which this immediate employment statement was made.
However, the Fund does not pay the supplementary pension allowance referred to in paragraph 1^er only from 1^er the day of the month following the month in which the recipient of this additional pension allowance reaches the age of 60.
The King may set a maximum amount for payments made by the Fund. »
Art. 44. In section 56 of the Act, the following paragraph is inserted between paragraphs 1^er and 2:
"In respect of the mission referred to in section 52, the Fund's resources are constituted by a dependant assignment of the National Social Security Office in accordance with the terms determined by the King. This condition is constituted by a portion of the special employers' contribution provided by the Royal Decree of 30 March 1990 pursuant to section 268 of the Program Law of 22 December 1989 and section 141 of the Act of 29 December 1990. »
Art. 45. Article 89, § 1^er, the Act is supplemented by the following paragraph:
« 5° Section 52 applies to workers aged 50 years or older who have been the subject of an immediate declaration of employment in the company, in accordance with the Royal Decree of 5 November 2002 establishing an immediate declaration of employment under section 38 of the Act of 26 July 1996 on the modernization of social security and ensuring the viability of legal pension schemes, after the date of the publication of the Act of 23 December 2005. »
CHAPTER VII. - Administrative amendment for employers who do not comply with professional reclassification obligations
Art. 46. An article 13bis, as follows, is included in the Act of 30 June 1971 on administrative fines applicable in the event of a violation of certain social laws:
"Art. 13bis. § 1^er. An administrative fine of Euro1,800 may be imposed to the employer who, pursuant to section 15 of the Act of September 5, 2001 to improve the employment rate of workers, is required to pay a contribution to the National Employment Office when it was found by the unemployment office that it did not meet the obligations arising from sections 13 and 14 of the aforementioned Act of September 5, 2001.
§ 2. The finding of non-compliance referred to in § 1^er, is made by means of a record prepared by the grievor to review the record, which is deemed to be the contrary, provided that a copy is provided to the employer within fourteen days of the day after the day on which the offence was found. A copy of the record of the offence is forwarded to the officer designated by the King.
The officer designated by the King shall decide, after placing the employer in a position to present his defence, whether an administrative fine referred to in § 1 is required.^er.
This administrative fine is imposed on the same conditions and provided that the same rules as those referred to in articles 1^erter, 2, 3, 7, § 4, paragraphs 1^er and 3, 8, 9 and 13 are respected.
The King shall determine the time and payment of the administrative fine imposed by the grievor referred to in paragraph 1^er.
§ 3. The administrative fine is paid to the National Employment Office. It is assigned to the professional reclassification of workers who have not benefited from the professional reclassification procedure provided for in sections 13 and 14 of the aforementioned Act of 5 September 2001. »
CHAPTER VIII. - Contributions and deductions in the context of pseudo-prepensions
Art. 47. In Article 141, § 1^erthe Act of 29 December 1990 on social provisions, replaced by the Act of 1^er April 2003 and amended by the programme laws of 8 April 2003 and 27 December 2004, the fifth preambular paragraph is supplemented by the following words:
"and as long as the employer granting the supplementary allowance falls within the scope of the Act of December 5, 1968 on collective labour agreements and joint boards. »
Art. 48. In Article 1^er of Royal Decree No. 33 of 30 March 1982 relating to a Deduction on Disability Allowances and Prepensions, the following amendments are made:
1° paragraph 2 is replaced by the following provision:
"This deduction may not have the effect of reducing the amount of the aforementioned social allowances, in the cases referred to in paragraph 1^er, 3° to 5°, plus the additional allowance, to an amount less than 938.50 euros per month, increased by 191.94 euros for the beneficiaries with family charge. »;
2. The following paragraphs shall be inserted between paragraphs 5 and 6:
"However, for conventional prepension, the debtor of the supplementary allowance referred to in paragraph 1^er, 3°, shall make the deduction calculated in accordance with the preceding paragraphs, on the whole of the conventional prepension to each payment of it.
When the supplementary allowance is paid by several debtors, the person paying the largest portion shall make the deduction referred to in the preceding paragraph.
Data relating to the first part of the treaty prepension and family expenses are provided by the payment agencies of unemployment benefits to debtors who are required to make the deduction in accordance with paragraphs 6 and 7. These debtors are civilly responsible for this deduction.
Deductions made under this Order may not have the effect of directly or indirectly increasing the burden of the debtors of prepension. Any contractual clause contrary to this provision shall be void of full right. »;
3° the article is supplemented by the following paragraphs:
"If the social allowance referred to in paragraph 1^er, 4°, is an allowance granted in the context of the reduction of half-time work benefits referred to in section 103quater of the Recovery Act of January 22, 1985, the limit amounts referred to in paragraph 2, after revalorization and indexation, are reduced by half.
If the social allowance referred to in paragraph 1^er, 4°, is an allowance granted in the context of the career reduction referred to in section 103quater of the law adjustment of January 22, 1985, the limits referred to in paragraph 2, after revalorization and indexation, are multiplied by 1/5. »
Art. 49. Article 50, § 1^erthe Act of 30 March 1994 on social provisions, replaced by the Act of 1^er April 2003 and amended by the programme laws of 8 April 2003 and 27 December 2004, is replaced by the following provision:
« § 1^er. On the following allowances and allowances, a deduction is made in the amount of:
1° 1% on the amount of conventional prepension, including half-time prepension, the first part of which is a unemployment benefit and the supplementary allowance is paid either by the employer or by a designated body for that purpose;
3% on the conventional full-time prepension for those whose conventional full-time prepension takes place after 31 December 1996 and who were informed of their dismissal after 31 October 1996, unless these workers were fired under section III of the Royal Decree of 7 December 1992 on the granting of unemployment benefits in the event of conventional prepension as long as the recognition as a company^er November 1996;
2° 1% on the unemployment benefit plus a supplementary allowance granted pursuant to the Royal Decree of 19 September 1980 on the right to unemployment benefits and supplementary allowances of elderly border workers dismissed or put in full unemployment;
3° 3% on the social allowance, each time the supplementary allowance is increased, the months in which the employer is liable for a particular employer contribution pursuant to section 268, § 1^er, the programme law of 22 December 1989 or section 141, § 1^erthe Act of 29 December 1990 on social provisions.
This deduction, combined with the deduction provided for in Royal Decree No. 33 of 30 March 1982 relating to a deduction on disability benefits and pre-expenditures, cannot have the effect of reducing the amount of the above-mentioned social allowances, plus the supplementary allowance, to an amount less than 938.50 euros per month, increased by 191.94 euros for the beneficiaries with family responsibilities.
The amounts mentioned in the previous paragraph are related to the pevot index 103.14, effective 1^er June 1999 (base 1996 = 100). These amounts are adjusted in accordance with the provisions of the Act of 2 August 1971, which organizes a linkage regime to the index of prices for 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 increase or decrease is applied from the day fixed by Article 6, 3°, of the aforementioned law. New amounts are obtained by increasing the base amounts by a multiplier equal to 1.0200ⁿ, where the rank of the index-pivot reaches, without an intermediate borough. The pivot index that follows the one mentioned in the preceding paragraph is considered to be rank 1. The multiplier is expressed in units, followed by 4 digits. The fifth digit after the comma is deleted and results in an increase in the previous number of a unit when it reaches at least 5.
When the amount calculated in accordance with the preceding paragraphs consists of a fraction of one hundred, it is rounded to the higher or lower cent as the fraction reaches or does not reach 0.5.
The basic amounts, obtained in accordance with the preceding paragraphs, are increased by an increase in the coefficients established by the National Labour Council for the revalorization of the gross monthly remuneration ceiling and supplementary compensation. For the year 2002, this is done by multiplying by 1.010 times 1.012 times the coefficient fixed for the year 2002. 1^er January of each following year, this series is supplemented by the multiplication by the new coefficient applicable to the costs that have started for at least one year.
When the amount calculated in accordance with the preceding paragraph consists of a fraction of one hundred, it is rounded to the higher or lower cent as the fraction reaches or does not reach 0.5.
In the case of half-time prepension, the amounts obtained in accordance with the preceding paragraphs are reduced by half and rounded in accordance with the preceding paragraph.
If the social allowance referred to in paragraph 1^er, 3°, is an allowance granted in the context of the reduction of half-time work benefits referred to in section 103quater of the Recovery Act of January 22, 1985 containing social provisions, the limit amounts referred to in paragraph 2, after revalorization and indexation, are reduced by half and rounded in accordance with paragraph 7.
If the social allowance referred to in paragraph 1^er, 3°, is an allowance granted in the context of the career reduction referred to in section 103quater of the law adjustment of 22 January 1985 containing social provisions, the limit amounts referred to in paragraph 2, after revalorization and indexation, are multiplied by 1/5 and rounded in accordance with paragraph 7.
The King shall determine, with respect to the allowance referred to in paragraph 1^er, 3°, by deliberate order in the Council of Ministers, the specific rules and procedures for the calculation and collection of the deduction referred to in paragraph 1^er. It may also, in derogation from paragraph 2 and under the conditions and terms and conditions that it determines, provide for a non-recurrent worker's dependant replacement contribution, to be retained by the employer. This replacement contribution is equivalent to a social security contribution, in particular with respect to the declaration with justification of the contribution, the payment period, the application of civil sanctions and criminal provisions, the control, the designation of the competent judge in the event of a dispute, the limitation in respect of legal actions, the privilege and the disclosure of the amount of the debt of the body responsible for the collection and collection of contributions. The proceeds of this contribution are transferred by the National Social Security Office to a special account of the National Employment Office.
The King shall determine, by order deliberately in the Council of Ministers, the terms and conditions for indexing the amounts referred to in paragraph 1^er, as well as the terms and conditions for the revalorization of the gross monthly pay limit and the supplementary allowance, and the specific terms and conditions for allowances that are not paid periodically. It may also, by deliberate order in the Council of Ministers, amend the percentages referred to in paragraph 1^er or release the deduction as a lump sum.
The deduction is calculated on the total amount of allowances and allowances referred to in paragraph 1^er, 1°, 2° or 3°. Without prejudice to the possibility provided in the preceding paragraph of the King's waiver, the deduction is made by the National Employment Office on the amount of the unemployment benefit. »
Art. 50. Article 2, paragraph 5, 2^e of the Act of 12 April 1965 concerning the protection of the remuneration of workers, as amended by the Act of 27 December 2004, is supplemented as follows:
"and the period during which the supplementary allowance is granted, taking into account, in particular, the continuation or non-payment of the pension or pre-payment. »
Art. 51. Article 268, § 1^er, paragraph 3, 2^e of the Act of 22 December 1989, as replaced by the Act of 1^er April 2003 and amended by the Acts of 8 April 2003 and 27 December 2004, is supplemented as follows:
"and the period during which the supplementary allowance is granted, taking into account, in particular, the continuation or non-payment of the pension or pre-payment. »
Art. 52. In Article 141, § 1^erParagraph 6 of the Act of 29 December 1990, as replaced by the Act of 1^er April 2003 and amended by the Acts of 8 April 2003 and 27 December 2004, the following amendments are made:
1° 2^e is completed as follows:
"and the period during which the supplementary allowance is granted, taking into account, in particular, the continuation or non-payment of the pension or pre-payment. »;
2° the paragraph is completed by the following dash:
" - the employer by granting the supplementary allowance to the employee who has reduced his or her work benefits under another plan than that referred to in § 5:
(a) whether or not the worker is exempt from the performance of the work benefits that, under the applicable plan, are normally still to be performed;
(b) whether or not the employee is replaced for the working time that is no longer presumed by the employee. »
Art. 53. In section 152, paragraph 2, of the Act of 27 December 2004, the words "after the date of entry into force of this chapter" are replaced by the words "after a date to be determined by the King by order deliberately in the Council of Ministers, without this date being allowed before 1^er October 2005. »
CHAPTER IX. - Senior holidays
Art. 54. In Article 7 of the Decree-Law of 28 December 1944 concerning the social security of workers, last amended by the Programme Act of 27 December 2004, the following amendments are made:
1° § 1^er, paragraph 3, is supplemented by a littera x, as follows:
"(x) ensure, with the help of the organizations created under point (i), the payment of senior holiday allowances for the senior holiday days referred to in section 5, paragraph 2, of the annual holiday laws of employed workers, coordinated on June 28, 1971, introduced by the law of December 2005. »;
2° it is inserted a § 1^erquater, as follows:
« § 1^erquater. The worker who, as of December 31 of the holiday exercise, has reached the age of 50, is entitled, in the holiday year during the occupation as an employee, to the senior holiday days referred to in § 1^er, paragraph 3, (x), if, as a result of unemployment in the holiday year, he is not entitled, during the holiday year, to four weeks of paid vacation.
The worker referred to in the first paragraph may, after exhaustion of the ordinary holiday days to which he or she may be entitled, obtain senior vacation allowances for senior holiday days.
The senior holiday allowance is, for the purposes of this article, considered an unemployment benefit. It is granted on the charge of unemployment insurance according to the conditions and terms fixed by the King. The King also determines what is to be heard "as a result of unemployment in the vacation year, he is not entitled, during the vacation year, to four weeks of paid vacation," as mentioned in the first paragraph, and what rules are applicable to workers who have been occupied in the vacation exercise under the holiday regime applicable to public services or a deferred remuneration scheme as a teacher. »
Art. 55. Article 5 of the laws relating to the annual holidays of employees, coordinated on 28 June 1971, as amended by the Act of 22 May 2001, is supplemented by the following paragraph:
"Old workers, who meet the conditions established under Article 7, § 1^erquater, of the Decree-Law of 28 December 1944 concerning the social security of workers, are entitled to additional holidays at a maximum of 4 weeks, diminished of the holidays days covered by this Law. »
CHAPTER X. - Interim work
Art. 56. Article 1^er of the Act of 24 July 1987 on temporary work, interim work and the provision of workers to users, as amended by the Acts of 30 March and 21 December 1994, 26 July 1996, 5 September 2001 and by the Programme Law (I) of 24 December 2002, is supplemented as follows:
Ҥ 7. The employment of the worker in the context of a work placement route approved by the area where the worker is located, may constitute temporary work provided that the worker is carried out on the basis of an interim work contract and for prior information in accordance with the procedure defined by the King.
Temporary work is limited to a period of six months; the King may be extended for a total of six months, subject to the procedure defined by the King.
Target groups that come into account for the application of a work route referred to in paragraph 1^er, are job seekers without work and beneficiaries of integration income. The King may amend target groups after deliberation in the Council of Ministers.
CHAPTER XI. - Amendment of Article 13 of the Act of 5 September 2001 to improve the employment rate of workers
Art. 57. § 1^er. Section 13 of the Act of 5 September 2001 to improve the employment rate of workers is amended as follows:
1° paragraph 2 is replaced by the following paragraph:
"This right, however, is not granted to the worker if he does not count at least one year of uninterrupted service seniority, if the leave has been given for serious reasons or in case of prepension if the prepension must not remain available in the employment market as defined by the King by deliberate decree in the Council of Ministers. »;
2° the following paragraph is inserted between paragraphs 2 and 3:
"Paragraph 2 applies only to cases of prepension following a notified termination after the coming into force of the Act of 23 December 2005 on the covenant of intergenerational solidarity. »;
3° the article is completed by the following paragraph:
"The worker who in the event of a prepension has the right to reclassification benefits from the application of the collective labour agreement entered into by the National Labour Council in accordance with the law. »
CHAPTER XII. - ONEm - Starter and tutoring bonus
Art. 58. For young people who, in the course of alternate training, carry out practical learning within an employer's business or institution, a financial intervention called "start bonus" is introduced.
For employers who offer youth referred to in paragraph 1^er an internship position for practical learning within their business or institution, a financial intervention called "Tutorship bonus" is introduced.
Art. 59. The King deliberately determines in Council of Ministers the amount of start-up and tutoring bonuses, as well as the terms and conditions of granting them.
Art. 60. Article 7, § 1^er, paragraph 3, of the Decree-Law of 28 December 1944 concerning the social security of workers, last amended by the Programme Law of 27 December 2004, is amended as follows:
1° littera u inserted by Article 171 of the Programme Law of 27 December 2004 becomes littera v;
2° the paragraph is supplemented by the following:
"w) ensure payment of the start-up and tutoring bonuses referred to in Article 58 of the Act of 23 December 2005 on the covenant of solidarity between generations. »
Art. 61. Article 60, 1°, produces its effects on 10 January 2005.
CHAPTER XIII. - First Employment Convention
Art. 62. Section 24 of the Act of 24 December 1999 for the promotion of employment is replaced by the following provision:
“Art. 24. For the purposes of this chapter,
1° young less qualified: the young person referred to in section 23 who does not have a certificate or diploma of higher secondary education;
2° very unskilled young: the young person referred to in 1° who is at the maximum with a second degree certificate of secondary education or at the most a certificate of technical and vocational secondary education with reduced time. »
Art. 63. In section 39, § 4, of the same law, as amended by the programme law of 9 July 2004, the following amendments are made:
1° 1° is completed as follows:
", up to and including the last day of the quarter in which they reach the age of twenty-five years; »;
2° in 2°, the words "20-six" are replaced by the words "25";
3° the following paragraph is inserted between paragraphs 1^er and 2:
"On the advice of the competent regional government, the King may raise or lower the age of twenty-five years referred to in the preceding paragraph, 1° and 2°, for new workers occupied in the region for which this government is competent. »
Art. 64. Section 62 comes into force on 1^er January 2006.
Section 63 comes into force on 1^er July 2006.
CHAPTER XIV. - Supplement to the resumption of work
Art. 65. Article 7, § 1^er, paragraph 3, p, alinea 1^er, of the Decree-Law of 28 December 1944 concerning the social security of workers, inserted by the law of 30 December 2001, is replaced by the following provision:
"(p) with the help of the organizations created under point (i), under the conditions and terms set by the King, dependent on unemployment insurance, ensure the payment of the job recovery premium for certain categories of old unemployed who return to work, including older unemployed who engage in a professional activity as an independent to escape unemployment, in order to promote their integration into the job market. »
CHAPTER XV. - Participation Fund
Art. 66. In section 309 of the Program Law (I) of 24 December 2002, the following amendments are made:
1° the following paragraph is inserted between paragraphs 2 and 3:
"From 2006, the amount referred to in the previous paragraph will, after indexing for 2006, be increased by 500,000 euros. »;
2° in paragraph 3, which becomes paragraph 4, the words "From 2004, this amount" are replaced by the words "From 2007, the sum of the amounts referred to in paragraphs 2 and 3"
Art. 67. Section 66 comes into force on 1^er January 2006.
CHAPTER XVI. - Labour Access Fund for Persons with Disabilities
Art. 68. In section 22 of the Act of 3 July 2005 on various provisions relating to social dialogue, the following amendments are made:
1° in § 1^er, paragraph 2, the first sentence is supplemented as follows ", including at least one representative of the Federal Public Service Disability Branch";
2° the same paragraph shall be completed as follows:
"The management committee itself determines its rules of procedure. The secretariat of the Management Committee is provided by the Federal Public Service Social Security, General Directorate for Persons with Disabilities. »;
3° to § 1^er, paragraph 3, the words "and compensation" are inserted between the words "designation" and "of";
4° § 1^er is completed by the following paragraph:
"The management committee shall decide, without the means available to be exceeded, what expenses, including costs related to the secretariat referred to in paragraph 2, may be dependant on the fund and thereafter authorize in writing the National Social Security Office to pay these expenses. »;
5° a § 2bis is inserted, as follows:
Ҥ 2bis. The Fund's mission is to create a central "Knowledge Centre". The purpose of this centre is to adequately inform and sensitize all interested parties. This information and awareness about the employment of persons with disabilities.
The King shall determine, after notice of the management committee referred to in § 1^er, the operation, conditions and additional measures relating to the central "Knowledge Centre". »
CHAPTER XVII. - Provision
Art. 69. An article 32bis, as follows, is inserted in chapter III of the Act of 24 July 1987 on temporary work, interim work and the provision of workers to users:
"Art. 32bis. § 1^er. By derogation from section 31 an employer may, for a limited period of time, make workers available to a user as part of a work placement route approved by the area where the worker is located where the worker is occupied by the user. The King may specify the notion of limited duration.
§ 2. Workers who can be made available to users under § 1^er are job seekers without work or beneficiaries of the integration income hired by the employer as part of the above-mentioned job placement. The King may amend target groups after deliberation in the Council of Ministers. The contract of employment between the employer and the worker to be made available must be established in writing at the beginning of the entry into force of the contract in question. The contract must clearly state that it is concluded for the provision of workers to the benefit of users.
§ 3. The user who performs work by the workers at his disposal is required to notify, at least 24 hours before making available, the official designated by the King and to inform the union delegation as well. In the absence of such a delegation, the user informs the trade union organizations represented in the parity commission of which his company reports. The user cannot use the workers available to replace the workers he employs.
§ 4. During the period during which the worker is made available to the user, the worker is responsible for the application of the provisions of the labour regulations and protection legislation, in force at the workplace as referred to in Article 19.
§ 5. The conditions and duration of the disposition must be set, prior to the disposition, in a written document approved by the Regional Employment Service and signed by the employer, the user and the worker.
§ 6. The contract linking the worker to his employer shall remain applicable during the period of disposition referred to in § 1^er; However, the user becomes jointly and severally responsible for the payment of social contributions, wages, allowances and benefits arising therefrom. In no case may these wages, allowances and benefits be less than those received by workers performing the same duties in the user's business.
§ 7. When a user makes work in contradiction with the provisions of this article by the workers at his disposal, the user and the workers are considered to be bound by an undetermined employment contract from the beginning of the work. However, workers may terminate the contract without notice or compensation. They may make use of this right until the date they are normally no longer available to the user.
The user and the person who makes workers available to the user in contradiction with the provisions of this section shall be jointly and severally liable for the payment of social contributions, wages, allowances and benefits arising from the contract referred to in paragraph 1^er this paragraph. »
CHAPTER XVIII. - Exceptions to the scope of Part IV
Art. 70. The King may, by a deliberate order in the Council of Ministers, exclude from the scope of this Title or Chapters of that Title that it determines, all or certain public interest bodies falling within the scope of the Act of 5 December 1968 on collective labour agreements and joint commissions and providing services of general interest.
CHAPTER XIX. - Entry into force
Art. 71. Without prejudice to the provisions of Articles 19, 29, 61 and 67, the King shall determine the date of entry into force of the various chapters of that Title.
PART V. - Social affairs
CHAPTER I^er. - Linking to Welfare and Social Corrections
Art. 72. § 1^er. Every two years, the government makes a decision on the distribution of the financial envelope granted for adaptation to the general well-being of all or certain income replacement benefits in the social security of employed workers.
To this end, the government can, among other things, rely on the reports of the Higher Council of Employment, the Committee on Ageing and the Higher Council of Finance.
The aforementioned adaptation may be an amendment to a calculation ceiling, a benefit and/or a minimum benefit. Where applicable, the accommodation arrangements may be different by plan, by calculation ceiling or by benefit within a plan and by benefit category.
A possible adaptation of the computational ceilings should in any case be based on the biennial decision on the maximum margin of increase in wage costs, implemented either in Article 6 or in Article 7, of the Act of 26 July 1996 on the promotion of employment and the prevention of competitiveness.
The decision referred to in paragraph 1^er, will be taken for the first time by 2006.
§ 2. The decision referred to in § 1^er, is preceded by a joint opinion of the National Labour Council and the Central Council of the Economy on the distribution and importance of the financial means set out in accordance with this Act and intended for the structural mechanism of adaptation to well-being. This opinion takes into account the evolution of the employment rate, the need to achieve a sustainable financial balance within the social security of employed workers and the demographic evolution, including the phenomenon of ageing. In this context, attention is also given to economic growth, the relationship between the number of benefits beneficiaries and the number of active people, the desire not to create new job traps or to increase existing traps.
Social partners may, among other things, rely on the reports of the Higher Council for Employment, the Committee for the Study on Ageing and the Higher Council of Finance.
§ 3. In the absence of a notice referred to in § 2, before September 15 of the year in which the decision referred to in § 1^er, must be taken, a notice is supposed to have been given and the government prepares a draft decision referred to in § 1^erand motivates it in a circumstantial way.
In this case, the Government requests a joint opinion from the National Labour Council and the Central Council of the Economy on its motivated draft decision, as referred to in the previous paragraph. In the absence of advice from social partners within the month following the notice request, a notice is expected to have been given.
§ 4. If the government derogates from the notice referred to in § 2, or § 3, it must expressly justify it.
§ 5. For the execution of the decision referred to in § 1^er, the King may, by order deliberately in the Council of Ministers, repeal, supplement, amend or replace the legal provisions applicable in the different alternative income regimes.
Art. 73. For the year 2008, the envelope referred to in the previous article is at least equivalent to the sum of the estimate of the following expenditures calculated for all branches of social security of employed workers:
- an annual adaptation to the well-being of 0.5% of all alternative social allowances, excluding lump sum allowances;
- an annual adaptation to the well-being of 1% of all lump-sum social allowances;
- an annual increase of 1.25 per cent of the salary ceilings taken into account in calculating alternative social allowances;
- an annual increase of 1.25 % of the "minimum right per career year"
As early as 2009, this envelope is fixed and awarded biennially. This biennial envelope is calculated in the same manner as in the previous paragraph, taking into account that expenditures will be estimated for each year of the biennial period.
CHAPTER II. - Reduction of contributions
Art. 74. The following amendments are made to section 336 of the Program Law (I) of 24 December 2002:
1° in paragraph 1^erthe words "G1 or G2" are replaced by the words "G1, G2 or G3";
2° the following paragraph is inserted between paragraphs 3 and 4:
"G3 is equal to 300. »;
3° in paragraph 5, the words "G1 and G2" are replaced by the words "G1, G2 and G3"
Art. 75. In section 338 of the same program law the words "G1 or G2" are replaced by the words "G1, G2 or G3"
Art. 76. Section 339 of the same Program Law is replaced by the following provision:
"Art. 339. § 1^er. The King may, by order deliberately in the Council of Ministers, determine the conditions and rules that a reduction in group-target contributions may be granted for workers who on the last day of the quarter are at least 50 years old and whose quarterly base salary is below the S1 salary limit referred to in section 331.
The amount of this target group reduction is granted to the worker's pro rata in the form of a percentage of the lump sum referred to in section 336.
The King may, by deliberate decree in the Council of Ministers, lower the age requirement without going below 45 years.
§ 2. The King may, by order deliberately in the Council of Ministers, determine the conditions and rules that a reduction in group-target contributions may be granted to workers in category 1 referred to in section 330 who, on the last day of the quarter, are at least 58 years of age.
The King may, by deliberate decree in the Council of Ministers, lower the age requirement without going below 50 years.
§ 3. Paragraph 1^er, group-target reductions referred to in §§ 1^er and 2 can be applied together for the same worker and occupation.
The King may, by Royal Decree deliberated in the Council of Ministers, amend the basic amount used to calculate the reduction referred to in the preceding paragraphs.
Art. 77. Section 346 of the same Program Law, replaced by the Program Law of 8 April 2003 and amended by the Program Law of 22 December 2003, is replaced by the following provision:
"Art. 346. § 1^er. The King may, by order deliberately in the Council of Ministers, determine the conditions and rules that a reduction in group-target contributions may be granted to employers referred to in Article 335 for workers from 1^er January of the year following the year in which they reach 18 years and until the last day of the quarter when they reach 29 years and whose quarterly base salary is less than the S0 salary limit referred to in 331.
The amount of this target group reduction is granted to the worker's pro rata in the form of a percentage of the lump sum referred to in section 336.
The reduction referred to in this article is not granted to employers in the non-marchand sector as defined under Article 35, § 5, A, paragraph 1^erof the Act of 29 June 1981 establishing the general principles of social security for wage workers.
Nor is it granted for workers occupied by the state, communities, regions, provinces, institutions subordinate to the provinces, municipalities, institutions subordinate to the municipalities, associations of municipalities and public bodies.
§ 2. Employers referred to in section 335 may benefit from a target group reduction during the occupation of young people with a first employment agreement, referred to in section 27 of the Act of 24 December 1999, from 1^er January of the year following the year in which they reach 18, provided that the young person concerned is a young person less qualified under section 24 of the Act of 24 December 1999.
§ 3. Employers referred to in section 335 may benefit from a target group reduction in the event of the employment of young people referred to in sections 4 and 5bis of the Royal Decree of 28 November 1969, which was enacted pursuant to the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers.
§ 4. Paragraph 1^er, group-target reductions referred to in §§ 1^er and 2 can be applied together for the same worker and occupation.
§ 5. Article 326, paragraph 1^er and 2, is not an application for group-target reductions referred to in §§ 1^er and 2.
The King shall determine the conditions and conditions under which the balance of the overtaking shall be affected provided that the overtaking exceeds the contributions due to other workers of the same employer. »
Art. 78. Articles 74, 75 and 77 come into force on 1^er July 2006. Section 76 comes into force on 1^er April 2007.
CHAPTER III. - Youth employment in the non-marchand sector
Art. 79. The provisions of this chapter shall apply to employers in the non-marchand sector as defined under Article 35, § 5, A, paragraph 1^erof the Act of 29 June 1981 establishing the general principles of social security for wage workers.
Art. 80. By deliberately decreed in the Council of Ministers, the King sets out annually, beginning in 2007, the amount of the overall envelope granted under this chapter.
For the year 2006, by deliberate decree in the Council of Ministers, the King determines the overall envelope made available under this chapter for the period of 1^er July to 31 December 2006.
The overall envelope referred to in this article is included in the Global Management of Employee Social Security on a separate account number.
The overall envelope established pursuant to this Article shall be distributed to a maximum of 2/3 in favour of sectors within the jurisdiction of the federal authority and 1/3 in favour of sectors within the competence of federated entities.
Art. 81. The amount determined under section 80 must be allocated exclusively for the creation of additional jobs reserved for the hiring of unskilled youth.
By deliberately decreed in Council of Ministers, the King determines what to hear by "unskilled youth"
It may also provide, by order deliberately in the Council of Ministers, that a training component should be provided for young people with little skills to be hired in this framework.
Art. 82. § 1^er. The provisions of this section apply to sectors within the jurisdiction of the federal authority.
§ 2. Job creation takes place in the framework of projects approved by the Council of Ministers on the proposal of the Minister of Social Affairs and Public Health and the Minister of Employment. These projects can be either global projects or individual projects.
For the purposes of this chapter, the following means:
1° "Global projects": projects that have been developed between social partners and the Minister of Social Affairs and Public Health and the Minister of Employment.
2° "individual projects": projects introduced either by individual employers or by a parity commission or parity subcommission.
The overall projects proposed to the Council of Ministers must have been the subject of prior consultation with the social partners in the sectors concerned.
Projects that are not part of the overall projects may be introduced by employers within the scope of this chapter as well as the relevant Joint Commissions for these employers.
The individual employer who wishes to introduce a project under this chapter shall, if it is subject to the provisions of the Act of December 5, 1968 on collective agreements and joint commissions, transmit it to the chair of the parity commission or sub-committee of which it appears.
If the individual employer is subject to the provisions of the Act of 19 December 1974 organizing relations between the public authorities and the trade unions of the agents under these authorities and if he wishes to introduce a project under this chapter, he must introduce it to the chair of the General Committee of which he or she depends.
The King shall determine the contents of the file introduced and the procedure for processing the file by either the parity commission or the parity subcommission or the relevant General Committee.
The Joint Commission or Joint Subcommission or the relevant General Committee shall submit to the Minister of Social Affairs and Public Health and to the Minister of Employment all projects introduced by individual employers accompanied by his or her opinion. In its opinion, the Joint Commission or the Joint Subcommission or the relevant General Committee shall take into account the criteria determined by the King in accordance with the provisions of that paragraph.
After receiving individual projects with the advice of the relevant social partners, the Minister of Social Affairs and Public Health and the Minister of Employment submit the projects introduced pursuant to this paragraph to the Council of Ministers. The notice issued by the relevant social partners is attached to the file submitted to the Council of Ministers.
Both global and individual projects must meet at least the following criteria:
1. define the group of unskilled youth to whom the project addresses;
2. provide for a training component for young people hired unless the project involves hiring young people who have already reached the required level of training;
3. contain the justification for the need to be met by the project;
4. if the project provides for the granting of a number of jobs to all employers in the sector concerned, contain a provision allowing the employer who has already developed a satisfactory response to the requirement under 3, to propose another assignment to the extent possible to the same group of unskilled youth and to include a "training" component;
5. the increase in employment opportunities in the general youth labour market.
By deliberate decree in the Council of Ministers, the King determines the criteria on which the projects introduced are compared and on the basis of which the projects are selected. When establishing these criteria, consideration should be given to at least the following elements: the particular attention given by the project to very unskilled young people who have the greatest difficulty in entering the labour market, the content of the training component in the context of the maximum increase in the qualification level of the young people concerned, and the increase in the chances of access to the labour market.
§ 3. The King may, by order deliberately in the Council of Ministers, decide to entrust the management of the envelope defined in accordance with section 80 and intended for sectors within the jurisdiction of the federal authority to one or more management committees composed of an equal number of representatives of employers and workers' representatives. In this case, it provides that the Minister of Social Affairs and Public Health and the Minister of Employment shall appoint each representative to attend meetings of the Management Committee(s).
Art. 83. § 1^er. The provisions of this article shall apply to sectors covered by this chapter and subject to the competence of federated entities.
§ 2. The creation of jobs takes place in the framework of projects approved by the Council of Ministers on the proposal of the Minister of Social Affairs and Public Health and the Minister of Employment, who previously invited the government of the federated entity concerned to issue a notice on the projects involved. The government of the federated entity concerned has 14 days to provide its notice. The 14-day deadline takes place on the third day after the date the file is sent.
These projects can be either global projects or individual projects.
For the purposes of this article, the following means:
1° "Global projects": projects that have been developed between social partners and the government of the entity concerned or a Minister of that government;
2° "individual projects": projects introduced either by individual employers or by a parity commission or parity subcommission.
The overall projects proposed to the Council of Ministers must have been the subject of prior consultation with the social partners in the sectors concerned.
Projects that are not part of the overall projects may be introduced by employers within the scope of this chapter as well as the relevant Joint Commissions for these employers.
The individual employer who wishes to introduce a project under this chapter shall, if it is subject to the provisions of the Act of December 5, 1968 on collective agreements and joint commissions, transmit it to the chair of the parity commission or sub-committee of which it appears.
If the individual employer is subject to the provisions of the Act of 19 December 1974 organizing relations between the public authorities and the trade unions of the agents under these authorities and if it wishes to introduce a project within the framework of this project, it must introduce it to the chair of the General Committee of which it depends.
The King shall determine the contents of the file introduced and the procedure for processing the file by either the Joint Commission or the Joint Subcommission or the relevant Sectoral Committee.
The Joint Commission or Joint Subcommission or the relevant General Committee shall submit to the Minister of Social Affairs and Public Health and to the Minister of Employment all projects introduced by individual employers accompanied by his or her opinion. In its opinion, the Joint Commission or the Joint Subcommission or the relevant General Committee shall take into account the criteria determined by the King in accordance with the provisions of that paragraph.
After receiving the individual project with the advice of the relevant social partners, the Minister of Social Affairs and Public Health and the Minister of Employment submit the projects introduced to the Council of Ministers. The notice issued by the relevant social partners is attached to the file submitted to the Council of Ministers.
Both global and individual projects must meet at least the following criteria:
1. define the group of unskilled youth to whom the project addresses;
2. provide for a training component for young people hired unless the project involves hiring young people who have already reached the required level of training;
3. contain the justification for the need to be met by the project;
4. if the project provides for the granting of a number of jobs to all employers in the sector concerned, contain a provision allowing the employer who has already developed a satisfactory response to the requirement under 3 to propose another assignment to the extent possible to the same group of young people with little qualifications and a "training" component;
5. the increase in employment opportunities in the general youth labour market.
By deliberate decree in the Council of Ministers, the King determines the criteria on which the projects introduced are compared and on the basis of which the projects are selected. When establishing these criteria, consideration must be given to at least the following elements: the particular attention given by the project to very unskilled young people who have the greatest difficulty in entering the labour market, the content of the training component in the context of the maximum increase in the qualification level of the young people concerned, and the increase in the chances of access to the labour market.
On the advice of the federated entities or the social partners concerned, the King may, by deliberate decree in the Council of Ministers, determine additional criteria applicable to one or more federated entities.
On the advice of the federated entities or social partners concerned, the King may, by order deliberately in the Council of Ministers, decide to entrust the management of the envelope defined under Article 80 and intended for sectors within the competence of one or more federated entities to one or more management committees composed of an equal number of representatives of employers and workers. In this case, It provides that at least the Minister of Social Affairs and Public Health and the Minister of Employment will appoint a representative to attend meetings of the Management Committee(s).
Art. 84. By deliberate order in the Council of Ministers, the King determines the maximum amount of the intervention granted to the beneficiary employer of the jobs assigned under this chapter without the King being able to exceed the actual salary cost of the occupied worker as well as the age up to which the intervention is granted for a young person hired in this framework. It may also, by order deliberately in the Council of Ministers, provide that the amount of intervention granted for a young person is degressive from 28 years to 32 years.
By deliberately decreed in the Council of Ministers, the King may differentiate the maximum amount of the intervention according to the classification of functions applicable in the area under which the employer reports, from the size of the institution if this element has an influence on the salary cost or any other objective element.
The prior notice of the relevant social partners may be sought before taking the measures provided for in this article.
The King also determines how the intervention is liquidated as well as how to control the use of the amounts made available and the creation of additional jobs.
Art. 85. Without prejudice to the powers of judicial police officers, officials appointed by the King monitor compliance with this chapter and its enforcement orders. These officials exercise this oversight in accordance with the provisions of the Labour Inspection Act of 16 November 1972.
Art. 86. The King shall determine, by order deliberately in the Council of Ministers, the conditions and modalities for the application of the provisions of this chapter.
Art. 87. The young people occupied pursuant to this chapter are not considered for the application of section 39 of the Act of 24 December 1999 for the promotion of employment.
CHAPTER IV. - Alternative financing
Art. 88. The following amendments are made to section 66 of the Act of 2 January 2001 on social, budgetary and other provisions:
1° to § 3bis, paragraph 2, inserted by the programme law of 22 December 2003 and amended by the programme laws of 9 July and 27 December 2004 and by the law of 20 July 2005, the words "and 60 988,8 thousand euros for the years 2006 to 2009. are replaced by the words ", 123 788,8 thousand euros for the year 2006 and 40.055,5 thousand euros for the years 2007 to 2009. »
2° it is inserted a § 3quinquies, written as follows:
“§3quinquies. For the year 2006, an amount of 58,976 thousand euros is allocated to the National Employment Office for co-financing of paid leave-education expenses. »;
3° it is inserted a § 3sexies, written as follows:
Ҥ3sexies. From 1^er January 2006, an amount of 1,500 thousand euros is collected from the annual tax on insurance transactions and is allocated to 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. This amount is adjusted annually to the fluctuation rate of the Consumer Price Index.
The amount determined in accordance with the preceding paragraph is then paid by the National Institute of Social Insurance for Independent Workers to the National Employment Office as a cost-funding basis, based on the use of self-employed self-employed titles as part of maternity assistance.
The King shall, by order deliberately in the Council of Ministers, settle the terms of this payment to the National Office for Employment.
In addition to the amount set out in the preceding paragraphs, an amount of 2,400 thousand euros is taken from the proceeds of the value-added tax and is allocated to the National Employment Office for the financing of the cost of the securities-services mentioned in the preceding paragraph. This amount is adjusted annually to the fluctuation rate of the Consumer Price Index. »;
4° it is inserted a § 6, written as follows:
Ҥ 6. From 1^er January 2006, 15% of the proceeds of the movable pre-payment are collected from this tax and are allocated to social security.
The amount determined in accordance with paragraph 1^er cannot be less than 430 350 thousand euros and is adapted annually to the fluctuation rate of the average consumer price index.
The above amount is allocated according to a 90-10 distribution key to the overall SONS-management referred to in section 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, on the one hand, 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, on the other. This distribution key is applicable as of 2006. »;
5° a § 7 is inserted as follows:
Ҥ 7. From 1^er January 2007 an amount is deducted from income from the tax of natural persons and corporate tax and is allocated to social security as a tax return effect on new reductions of employer social contributions.
The King shall determine annually the amount referred to in the preceding paragraph by a deliberate order in the Council of Ministers.
The above-mentioned amount is allocated to the overall SONS-management referred to in section 5, paragraph 1^er, 2°, of the law of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers. »
Art. 89. The following amendments are made to section 67bis of the Act, inserted by the Program Law of 22 December 2003 and amended by the Program Law of 27 December 2004 and by the Program Law of 11 July 2005:
1° a new paragraph 3 is inserted, as follows:
"From 1^er January 2006, the amount referred to in the previous paragraph is increased to €1,349,417 thousand and will also be used for the payment of State intervention in the price per day of stay in protected housing referred to in the Royal Decree of 10 July 1990 making certain provisions of the Hospitals Act, coordinated on 7 August 1987, applicable to protected housing initiatives and associations of institutions and psychiatric services. »;
2° in current paragraph 3, which becomes paragraph 4, "2006" and replaced by "2007"
Art. 90. In section 67ter of the Act, inserted by the Program Law of 22 December 2003 and amended by the Program Law of 27 December 2004, the following amendments are made:
1° a new paragraph 2 is inserted, as follows:
"From 1^er January 2006, 32.5 per cent of the tobacco product is collected from this tax and is allocated to INAMI for health care insurance. The amount determined in accordance with the previous sentence may not be less than 555,685 thousand euros and is adjusted annually to the fluctuation rate of the average consumer price index. The amount determined in accordance with the previous two sentences of 299,800 thousand euros is allocated to the health care of the general regime and to the health care of the self-employed regime, divided according to the key to the actual expenditure on health care of the two regimes. After the allocation of the portion referred to in the previous sentence, the balance is paid on a 90% distribution key to the overall health care system and 10% to the health care of the self-employed. The distribution key referred to in the previous sentence is applied in 2006. »;
2° current paragraph 2, which becomes paragraph 3, is replaced as follows:
"From 1^er January 2007, the King may, by order deliberately in the Council of Ministers, amend the percentage of the sample referred to in the preceding paragraph. »
Art. 91. Section 48 of the Program Act of 27 December 2004 is supplemented by the following paragraph:
"For fiscal year 2006, the amount referred to in the previous paragraph is increased to €16.5 million. »
PART VI. - Finance
CHAPTER I^er. - Work placement in company
Art. 92. In title II, chapter II, section IV, subsection III, B, of the Income Tax Code 1992, a 1°bis is inserted, as follows:
« 1°bis Stage en entreprise
Art. 67bis. The profits and profits are exempted up to 20 p.c. of the remuneration deducted as professional fees under section 52, 3°, which are paid or attributed to workers for whom the employer, who bears these professional fees, benefits from the tutoring bonus referred to in section 58 of the Act of December 23, 2005 on the solidarity pact between generations.
The King shall determine by order deliberately in the Council of Ministers the modalities for the application of this article. »
Art. 93. This chapter applies to costs incurred from 1^er January 2006.
CHAPTER II. - Costs and replacement income
Art. 94. In heading II, chapter II, section IV, subsection I^re, part F, of the Income Tax Code 1992, an article 31bis is inserted, as follows:
"Art. 31bis. The salaries and wages referred to in section 31, paragraph 2, 1°, also include the following additional benefits obtained by the worker during a period of inactivity, resumption of work with another employer or resumption of work as an independent, provided that the obligation for the former employer to continue the payment of these allowances after resumption of work is not mentioned in a collective labour agreement or in an individual compensation agreement providing for the payment
- the supplementary allowances, in addition to a prepension, obtained by a former worker who has reached the age of 50 years;
- the supplementary allowances obtained directly or indirectly by a former worker who is entitled to unemployment benefits as a complete unemployed person or who could benefit from it if he had not taken over the work of another employer.
The allowances referred to in section 31, paragraph 2, 4°, in total or partial compensation for a temporary loss of remuneration also include the supplementary allowances referred to in the preceding paragraph, obtained by the worker during an inactivity period, the resumption of work with another employer or the resumption of work as an independent, provided that the obligation for the former employer to continue the payment of such individual benefits referred to after resumption of work is
By derogation from the preceding paragraph, the allowances referred to in Article 31, paragraph 2, 4°, shall include, for the period up to December 31, 2007, such supplementary allowances where their by-laws by collective labour agreement or by individual agreement, do not explicitly specify that their payment is interrupted in the event of resumption of work. »
Art. 95. Section 146 of the Income Tax Code 1992, as amended by the Acts of 6 July 1994 and 10 August 2001, is amended as follows:
A. 1° to 1°, the words "and 2°bis" are deleted;
2° the 2°bis is repealed.
B. The second is repealed.
C. 2°, repealed by section 95, B, of this Act, is reinstated in the following wording:
"2° Complementary allowances: compensation referred to in section 31bis; »
Art. 96. In section 147 of the same Code, as amended by the Act of 10 August 2001, the following amendments are made:
A. 1° the 2° is replaced as follows:
"2° where net income is partially composed of pensions or other alternative income: a quotity of the amount referred to in 1°, proportionate to the ratio between, on the one hand, the net amount of pensions and other alternative income and, on the other hand, the amount of net income, excluding, in the case of obtaining a supplementary allowance referred to in section 31bis of the salary obtained from the new employer »;
2° the 3° and 4° are repealed;
B. 5° and 6° are repealed.
Art. 97. In section 150 of the same Code, as amended by the Act of 10 August 2001, the following amendments are made:
1° to paragraph 1^er, the words "and reduction for prepensions new regime" are deleted;
2° paragraphs 2 and 3 are replaced as follows:
"The reduction for unemployment benefits is calculated together for both spouses. For this purpose, unemployment benefits, net income and taxable income of both spouses are combined to calculate the reduction and limits, respectively.
The reduction for unemployment benefits calculated in accordance with paragraph 2 is then distributed by taxpayer in proportion to the quotity of its unemployment benefits in the total unemployment benefits of both spouses. »
Art. 98. Article 154, paragraph 1^er, of the same Code, as amended by the law of 10 August 2001, the 2° is deleted.
Art. 99. Section 243 of the Code, replaced by the Program Act of 27 December 2004 and amended by the Act of 3 July 2005, is amended as follows:
A. 1° in paragraph 2, 1°, the words "in article 147, 1°, 5° and 7°" are replaced by the words "in article 147, 1° and 7°",
2° Paragraph 3 is replaced as follows:
"When a common taxation is established, where the income consists entirely or partially of unemployment benefits, the reduction in unemployment benefits calculated in accordance with the preceding paragraph is only granted once for both spouses. »;
B. Paragraph 2, 2°, is repealed.
Art. 100. Sections 95, A, 96 B, and 99, A, come into force from the 2005 taxation year.
Sections 95, B, 96, A, 2°, 97, 98 and 99, B, come into force from the 2006 taxation year.
Sections 94, 95, C, and 96, A, 1°, apply to compensation paid or awarded from 1^er January 2006.
CHAPTER III. - Supplementary pensions
Art. 101. Article 169, § 1^er, the Income Tax Code 1992, as amended by the Acts of 28 July 1992, 28 December 1992 and 17 May 2000, by the Royal Decree of 13 July 2001 and by the Acts of 24 December 2002 and 28 April 2003, is supplemented by the following paragraph:
"By derogation from paragraph 1^er, the supplementary pension funds allocated in accordance with section 52bis of Royal Decree No. 72 of 10 November 1967 relating to the retirement and survival pension of self-employed persons as it was in force before being replaced by section 70 of the Program Law of 24 December 2002, or supplementary pensions referred to in Part II, Chapter I^er, section 4, of the Program Act of 24 December 2002, shall, for the determination of the taxable base, intervene only in the case of the life annuity that would result from the conversion of 80 p.c. of those capitals according to the coefficients referred to in paragraph 1^er to the extent that they are disposed of at the earliest at the legal age of the beneficiary's pension that has actually remained active at least until that age.
By derogation from paragraph 2, where the capital referred to in this paragraph is disposed of at the earliest at the legal age of the beneficiary's pension that has remained active at least until that age, the first tranche on which the conversion regime is applicable shall be taken into consideration only up to 80 p.c."
Art. 102. In section 171 of the same Code, last amended by the Act of 28 April 2003, the following amendments are made:
1° 2°, b, is replaced as follows:
“(b) the capital and redemption values referred to in 4°, f, to the extent that:
- they are made by means of personal contributions referred to in Article 145¹1°, and liquidated in the circumstances referred to in 4°, f;
- these are capitals made by contributions from the employer or the company and disposed of at the earliest at the legal age of the beneficiary's pension that has actually remained active at least until that age; »;
2° the 4°, f, is completed as follows:
" - capital made by contributions from the employer or the company and disposed of at the earliest at the legal age of the beneficiary's retirement who has actually remained active at least until that age; »
Art. 103. Section 515bis of the same Code, inserted by the Act of 28 December 1992 and amended by the Act of 17 May 2000, is supplemented as follows:
"By derogation from paragraph 4, where the capital made entirely or partially by means of personal supplementary insurance premiums against the old age and premature death referred to in section 52, 9°, before it is repealed by section 78 of the Act of 28 December 1992, is liquidated at the earliest at the legal age of retirement of the beneficiary who has actually remained active at least until that age, the same method of calculating § 169 shall be used^er, paragraph 4, for the conversion of the first tranche of EUR 50,000 from these capitals. »
Art. 104. Article 515quater, § 1^er, the same Code, inserted by the Act of 28 April 2003 and amended by the Act of 27 December 2005 on various provisions, are amended as follows:
1° point b is replaced by the following provision:
"(b) at the rate of 10 p.c.: the capital and redemption values referred to in c, and liquidated in the circumstances referred to in c, to the extent that they are constituted by personal contributions referred to in Article 145¹, 1°, or to the extent that it is a capital made by the employer's or business's contributions and disposed of at the earliest at the legal age of the beneficiary's pension that has actually remained active at least until that age; »;
2° the opening sentence of point c is replaced by the following provision:
"(c) at the rate of 16.5 p.c.: capital and values referred to in Article 34, § 1^er, 2°, paragraph 1^era to c, not taxable in accordance with Article 169, § 1^erto the extent that these capitals or redemption values are not constituted by personal contributions referred to in Article 145¹, 1°, or to the extent that it is a capital made by the employer's or business's contributions and disposed of at the earliest at the legal age of the beneficiary's pension that has actually remained active at least until that age, and when such capital or redemption values are allocated to the beneficiary until no later than December 31, 2009; »
Art. 105. This chapter applies to liquidated capital from 1^er January 2006.
CHAPTER IV. - Cost of payment of professional prepayment
Art. 106. In Part VI, Chapter I^er, Section IV of the Income Tax Code 1992, an article 275³, as follows:
« Art. 275³. Universities and higher schools that pay or assign remuneration to assistant researchers and the National Scientific Research Fund as well as the "Wetenschappelijk Onderzoek-Vlaanderen Fund" that pay or allocate remuneration to postdoctoral researchers and who are liable for the professional pre-payment on these remunerations under section 270, 1°, are exempted from paying pre-payment to the Treasury 50 p.
The waiver of the professional pre-payment referred to in paragraph 1^er is also granted to scientific institutions that are approved for this purpose by a royal decree deliberated in the Council of Ministers and that pay or assign remuneration either to their assistant researchers or to their postdoctoral researchers.
The same disbursement is also granted to companies that pay or allocate remuneration to researchers assigned to research projects carried out in accordance with partnership agreements with universities or high schools established in the European Economic Area, or accredited scientific institutions referred to in paragraphs 1^er and 2. This exemption applies only to the Professional Pre-Account on Remunerations that are paid as part of the research project during the project period, provided that they relate to the actual employment in the research project.
To benefit from the exemption from the professional pre-payment referred to in paragraph 1^er in 3, the employer must, in support of its statement to the Professional Pre-Account, provide evidence that, during the reporting period to the Professional Pre-Account, workers for whom the exemption is requested were actually employed either as assistant researchers or post-doctoral researchers or as researchers assigned to the completion of the research projects referred to in paragraph 3. The King sets out the terms and conditions for the administration of this evidence.
The King may, by order deliberately in the Council of Ministers, increase the percentage of 50 p.c. up to 75 p.c. with respect to universities or high schools established in the European Economic Area, or scientific institutions referred to in paragraph 1^er. »
Art. 107. In the same way, an article 275 is inserted⁴, as follows:
« Art. 275⁴. § 1^er. This section is applicable to employers belonging to the fishing sector at sea, who are, pursuant to section 270, 1°, liable for the professional pre-payment because of the payment or award, referred to in section 273, 1°, of the taxable remuneration of their occupied workers on board a ship registered in a Member State of the European Union and with a sea letter. This section, however, is applicable only with respect to the professional pre-payment required under section 272.
Before making the payment to the Consolidated Revenue Fund, the amount of the deduction is compared with the amount of the fictitious professional pre-payment obtained taking into account the daily lump-sum remuneration used as the basis for calculating the social contributions, as set out in the regulations setting the daily lump-sum remuneration for the calculation of the social security dues due to the manual workers whose remuneration is constituted, in whole or in part, by the workers
Where the amount of the deducted professional account is less than the amount of the fictitious professional account, employers referred to in paragraph 1^er are required to pay to the Treasury, the entire fictitious professional account.
The difference between the fictitious occupational pre-payment and the deductible occupational pre-payment is for employers deductible professional costs referred to in section 49 and is not attributable to the worker's head.
When the amount of the deduction is greater than the amount of the fictitious professional pre-payment, employers are required to pay the Consolidated Revenue Fund only an amount equal to the fictitious professional pre-payment. The surplus of the deduction is paid by the employer to the "Zeevissersfonds" established by the collective agreement of August 29, 1986.
§ 2. The King shall determine the rules and procedures relating to:
- to demonstrate, at the time of filing of the declaration to the professional pre-payment, that the workers for whom the deduction is not paid entirely for the period at which the declaration relates were actually occupied on board a ship referred to in § 1^erParagraph 1^er;
- to make the distinction, at the time of filing the declaration to the professional account, in the case referred to in § 1^er, paragraph 3, between the selected professional account and the paid professional account. »
Art. 108. In the same way, an article 275 is inserted⁵, as follows:
« Art. 275⁵. § 1^er. Companies where a teamwork or night work is performed, who pay or assign a team premium and who are liable for the professional pre-payment on this premium under section 270, 1°, are exempted from paying a professional pre-payment amount equal to 5.63 p.c. of taxable remuneration, including team premiums, provided that the total amount of the pre-payments and pre-payments is retained.
The taxable remuneration, including team premiums, referred to in the preceding paragraph, shall be the taxable remuneration of the workers determined in accordance with section 31, paragraph 2, 1 and 2°, excluding the holiday toll, the end-of-year premium and the arrears of remuneration.
To benefit from the exemption from the professional pre-payment referred to in paragraph 1^er, the employer must provide, on the occasion of its statement to the professional pre-payment, evidence that the workers for whom the exemption is invoked performed a team work during the period to which the statement relates to the professional pre-payment. The King sets out the terms and conditions for the administration of this evidence.
The King may by order deliberately in the Council of Ministers increase the percentage referred to in paragraph 1^er maximum 10.7 p.c.
§ 2. For the application of § 1^er, we hear:
1° by companies where a teamwork is carried out: companies where the work is carried out by Category 1 workers referred to in section 330 of the Program Law (I) of 24 December 2002, in at least two teams comprising at least two workers, who do the same work in terms of its object as well as in terms of its magnitude and which succeed in the course of the day without any interruption between the teams of the day
2° by enterprises where night work is carried out: companies where Category 1 workers referred to in section 330 of the Program Law (I) of 24 December 2002, 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;
3° per team bonus, the bonus that is awarded on the occasion of the team work referred to in 1°, or the night work referred to in 2°;
4° the companies approved for the interim work that make interim arrangements available to companies referred to in 1° and 2° and that employ these interims in a team or night work system in the function of a Category 1 worker are, with respect to the waiver of payment of the professional pre-payment on the taxable remuneration of such interim workers in which team premiums are included, assimilated to these companies. »
Art. 109. Article 275³, of the same Code, inserted by section 106, paragraphs 3 and 4 are replaced as follows:
"The same payment exemption is also granted:
1° to companies that pay or allocate remuneration to researchers assigned to research projects carried out in accordance with partnership agreements with universities or high schools established in the European Economic Area, or accredited scientific institutions referred to in paragraphs 1^er and 2. This exemption applies only to the Professional Pre-Account on Remunerations that are paid as part of the research project during the period of this project provided that they relate to the actual employment in the research project;
2° to companies that meet the definition of "Young Innovative Company" and that pay or assign compensation to scientific personnel, employed as an employee in this company. Young Innovative Company means a company carrying out research projects when, at the end of the tax period, it simultaneously meets the following conditions:
(a) it is a small corporation within the meaning of Article 15, § 1^er the Corporate Code;
(b) it has been incorporated for less than 10 years before 1^er January of the year in which the exemption from payment of the professional pre-payment is awarded;
(c) it is not incorporated as part of a concentration, restructuring, extension of pre-existing activity or resumption of such activities;
(d) it incurred research and development expenditures representing at least 15 per cent of the total cost of the previous tax period. »
When, at the end of a taxable period, the company no longer meets all the conditions to be a Young Innovative Company, the waiver of payment of the professional pre-payment shall no longer be applied on remuneration paid or awarded from the following month.
The scientific staff referred to in paragraph 3, 2°, includes researchers, research technicians and research and development project managers, excluding administrative and commercial personnel.
In order to benefit from the waiver of the professional pre-payment referred to in the preceding paragraphs, the employer must provide, on the occasion of its declaration to the professional pre-payment and in the manner determined by the King, proof that the workers for whom the exemption is invoked were actually occupied, during the period to which the declaration relates to the professional pre-payment:
- either as assistant researchers or postdoctoral researchers referred to in paragraphs 1^er and 2;
- either as researchers for the conduct of research projects referred to in paragraph 3, 1°;
- either as scientific staff in a company that is a Young Innovative Company. »
Art. 110. The following changes are made in the same article:
1° paragraph 3 is completed as follows:
"3° subject to the reduction of the percentage from 50 p.c. to 25 p.c., to companies that pay or assign remuneration to researchers who have a degree in applied sciences, exact sciences, medicine or veterinary medicine or civil engineer and who are engaged in research or development programs. »;
2° the penultimate paragraph is completed as follows:
" - be as researchers for the implementation of the research and development programs referred to in paragraph 3, 3°. »;
3° the article is completed as follows:
"The King may, by order deliberately in the Council of Ministers, increase the percentage of 25 p.c. referred to in paragraph 3, 3°, to 50 p.c."
Art. 111. In section 385 of the Programme Law (I) of 24 December 2002, as amended by the Programme Laws of 8 April 2003 and 27 December 2004, the Dutch text of the last paragraph is replaced by the following provision:
"From Koning kan voor de universiteiten of hogescholen, gevestigd in de Europese Economische Ruimte, of voor de erkende wetenschappelijke instellingen als bedoeld in het eerste lid, bij een besluit vastgesteld na overleg in de Ministerraad, het percentage van 50 pct. verhogen tot maximaal 75 pct. » » »
Art. 112. Are repealed from the entry into force of sections 106 to 112 of this Act:
- section 385 of the Program Law (I) of 24 December 2002, as amended by the Program Laws of 8 April 2003 and 27 December 2004 and section 111 of this Act;
- Article 387 of the Programme Law (I) of 24 December 2002;
- Section 301 of the Program Law of 22 December 2003, as amended by the Act of 3 July 2005.
Art. 113. Sections 106 to 108 apply to compensation and team and night allowances paid or awarded from 1^er January 2006.
Section 109 is applicable to remuneration paid or awarded from 1^er July 2006.
Section 110 applies to remuneration paid or awarded from 1^er January 2006.
Section 111 produces its effects from the entry into force of section 385 of the Program Law (I) of 24 December 2002.
CHAPTER V. - Reclassification allowances
Art. 114. Section 171, 5°, of the Income Tax Code 1992, as amended by the Acts of 6 July 1994, 6 April 2000, 20 July 2000 and 13 July 2001, is supplemented by a littera f as follows:
“(f) the reclassification allowances referred to in Part IV, Chapter 5, Section 3, of the Act on the intergenerational solidarity pact. »
CHAPTER VI. - Tax Deduction for Risk Capital
Art. 115. Section 205sexies of the Income Tax Code 1992, inserted by the Act of 22 June 2005, is reported.
Art. 116. Section 115 comes into force from the 2007 taxation year.
CHAPTER VII. - Exemption of tax on remission premiums and regional occupational transition premiums and capital and interest subsidies in the context of economic expansion legislation, awarded to companies
Art. 117. Section III, section III, of the Income Tax Code, 1992 provides for a sub-section I^rebis, as follows:
"Subsection I^rebis. - Exempt regional assistance measures
Art. 193bis. § 1^er. Remission premiums and professional transition premiums, awarded by the relevant regional institutions to companies and which meet the conditions set out in Regulation (EC) No. 2204/2002 of the European Commission of 12 December 2002 concerning the application of Articles 87 and 88 of the EC Treaty to State aids for employment or which are or have been admitted by the European Commission in this framework, are exempt incomes in the head of these.
The capital and interest subsidies allocated by the regions under the economic expansion legislation for the acquisition or establishment of intangible and tangible capital assets to corporations are exempted incomes in the head of the companies.
§ 2. In the event of disposal of any capital property referred to in § 1^er, paragraph 2, except on the occasion of a claim, expropriation, requisition in property or other similar event, occurring in the first three years of the investment, the amount of previously exempt profits is considered to be a benefit of the taxable period during which the alienation occurred.
Art. 118. Article 198, paragraph 1^erthe same Code, as amended by the Acts of 28 July 1992, 22 July 1993, 27 December 1993, 6 July 1994 and 20 December 1995, by the Royal Decree of 20 December 1996 and by the Acts of 22 December 1998, 4 May 1999, 22 May 2001, 24 December 2002 and 15 December 2004, shall be inserted a 14°, as follows:
" 14° the portion of the premiums, capital and interest subsidies referred to in Article 193bis, § 1^er, which has previously been permanently exempted and is repaid to the region concerned. »
Art. 119. Sections 117 and 118 apply to premiums and grants notified from 1^er January 2006 and provided that the notification date is not earlier than the taxable period associated with the 2007 taxation year.
Any change from November 18, 2005 to the closing date of the annual accounts remains unaffected.
CHAPTER VIII. - Establishment of a research and development tax credit
Art. 120. Section 201 of the Income Tax Code 1992, replaced by the Act of 28 July 1992 and amended by the Act of 4 May 1999, by the Royal Decrees of 20 July 2000 and 13 July 2001 and by the Acts of 27 December 2004 and 22 June 2005, is supplemented by the following paragraph:
"The taxpayer who has irrevocably opted for the research and development tax credit referred to in section 289quater shall no longer benefit from the investment deduction referred to in sections 69, § 1^erParagraph 1^er, 2°, (a) and (b), and 70, paragraph 2, and for that taxpayer, the amounts of EUR 620,000 and EUR 2,480,000 under section 72, paragraph 2, respectively are set at EUR 330,000 and EUR 1,20,000. »
Art. 121. In section 205ter, § 5, of the same Code, inserted by the law of June 22, 2005, the words "tax credits for research and development" are inserted between the words "paragraphs 2 to 4", and the words "and capital subsidies"
Art. 122. Section 240, paragraph 2, of the same Code, inserted by the Act of 28 July 1992, is replaced by the following provision:
"In the head of companies referred to in paragraph 1^er, the investment deduction provisions are the provisions applied to corporate tax. »
Art. 123. Under Part VI, Chapter II, section IVbis, of the same Code, inserted by the Act of 20 December 1995, articles 289bis and 289ter form a new subsection I^re - "tax credit for natural taxpayers"
Art. 124. In the same section IVbis, it is inserted, in a new subsection II - "tax credit for corporate taxpayers", section 289quater, as follows:
"Art. 289quater. For capital assets referred to in Article 69, § 1^erParagraph 1^er, 2°, (a) and (b), a tax credit equal to the rate set out in paragraph 2 may be charged to a “value of the investment or return of property acquired in the new state or incorporated in the new state and of new intangible capital assets, where such assets are allocated in Belgium to the fiscal year of the social object. This tax credit is referred to as "Research and Development Tax Credit"
The rate of the research and development tax credit is equal to the rate set out in section 215, paragraph 1^erincreased the additional crisis contribution referred to in Article 463bis.
To benefit from the tax credit referred to in paragraph 1^er, taxpayers must opt for this possibility irrevocably from a specified tax period. »
Art. 125. In the same subsection II, an article 289quinquies is inserted, as follows:
"Art. 289quinquies. The quotity referred to in section 289quater, paragraph 1^eris equal to the percentage provided for in Article 69, § 1^erParagraph 1^erTwo. »
Art. 126. In the same sub-section II, an article 289sexies is inserted, as follows:
"Art. 289sexies. For capital assets referred to in Article 69, § 1^erParagraph 1^er, 2°, b), taxpayers may choose to spread the research and development tax credit over the depreciation period of these capital assets. The spreading research and development tax credit is in this case equal to the rate provided for in section 289quater, paragraph 2, applied to the depreciation allowed for each taxable period contained in the depreciation period, multiplied by the percentage provided for in section 70, paragraph 2.
If, in the event of the transfer or non-use of an asset, the total of the research and development tax credits charged in accordance with paragraph 1^er is less than the research and development tax credit that could have been charged in accordance with section 289quinquies, a research and development tax credit is granted to competition. »
Art. 127. In the same sub-section II, an article 289septics, as follows:
"Art. 289s. The research and development tax credit does not take into account the determination of subsequent capital gains or losses due to which it was granted. »
Art. 128. In the same subsection II, an article 289octies is inserted, as follows:
"Art. 289octies. The capital exclusion provisions referred to in sections 75 and 76 for the investment deduction are also applicable to the research and development tax credit. »
Art. 129. In the same subsection II, an article 289 was inserted, which reads as follows:
"Art. 289novies. The King determines the terms and conditions for the application of the research and development tax credit, the obligations that taxpayers must meet to benefit from it, as well as the criteria to which patents and capital assets must meet to qualify for the tax credit. »
Art. 130. Section 292bis of the same Code, repealed by the Act of 22 June 2005, is reinstated in the following wording:
Art. 292bis. § 1^er. The research and development tax credit is fully charged to corporate taxes.
In the event of a lack of or insufficient tax for a taxation year for which the research and development tax credit may be charged, the non-taxed research and development tax credit for that taxation year is deferred from the following four taxation years.
The imputation of the research and development tax credit deferred to the tax of each of the following taxation years, however, may not exceed, by taxation year, 105,400 EUR or, where the total amount of the research and development tax credit deferred to the end of the previous taxation year exceeds 421,600 EUR, 25 p.c. of that total amount.
The tax credit balance for research and development deferred from the oldest taxation year is charged first.
If it cannot be charged for a specified taxable fiscal year on the tax of five successive taxation years, a portion of the research and development tax credit corresponding to that taxation year, that portion shall be returned.
§ 2. In the event of taking or changing the control of a corporation during the taxable period, which does not meet legitimate economic or financial needs, the tax credit not yet charged shall not be deferred to the corporate tax for that taxable period or any other subsequent taxable period.
§ 3. When pursuant to Article 46, § 1^erParagraph 1^er, 2°, or 211, § 1^er, a corporation receives the contribution of a branch of activity or of a universality of goods or absorbs in whole or in part another corporation by fusion or by splitting, the tax credit that the absorbing or beneficiary corporation has not been able to impute before that intake or removal is deferred in the same proportion as that set out in section 206, § 2, paragraph 1^er.
In the event of a merger under Article 211, § 1^er, the tax credit that the absorbed company could not charge before the merger is deferred to the head of the absorbing society, in the same proportion as that set out in section 206, § 2, paragraph 2.
In case of split, operated under Article 211, § 1^erParagraph 1^er applies to the portion of the tax credit that is determined in proportion to the net tax value of the items absorbed in the total of the net tax assets of the corporation absorbed.
This tax credit determined in accordance with paragraph 1^er to 3 is considered to relate to the taxation year in which the transaction takes place.
By derogation from § 1^erparagraphs 2 and 5, this tax credit determined in accordance with paragraphs 1^er to 3 is not restitutionable but it can be postponed without limit in time. »
Art. 131. Under the same Code, an article 530 is inserted, as follows:
"Art. 530. § 1^er. With respect to taxpayers subject to corporate tax and who exercise the option set out in section 289quater from a specified taxation year, it is subtracted from the total deduction for investment deferred to the end of the previous taxation year, the proportion of the total that corresponds to the deductions for investment determined on the basis of sections 69, § 1^erParagraph 1^er, 2°, (a) and (b), and 70, paragraph 2, for the previous three taxation years.
The proportion subtracts from paragraph 1^er is converted to a deferred research and development tax credit by multiplying this proportion by the tariff provided for in section 289quater, paragraph 2.
This tax credit is considered to relate to the taxation year prior to the taxation year for which it was opted for the research and development tax credit.
By derogation from Article 292bis, § 1^er, paragraphs 2 and 5, this tax credit is not restituable but may be deferred without limitation in time.
§ 2. with respect to those same taxpayers who, pursuant to section 70, paragraph 2, had chosen to spread the investment deduction for capital assets acquired or incorporated during tax periods prior to that of the tax credit option, the tax credit for research and spreading development that substitutes the tax deduction for taxable investment for those capital assets, is equal, for each taxation year corresponding to »
Art. 132. Sections 120 to 131 come into force from the 2007 taxation year.
Any change from November 18, 2005 to the closing date of the annual accounts remains unaffected.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels, 23 December 2005.
ALBERT
By the King:
The Prime Minister,
G. VERHOFSTADT
Minister of Finance,
D. REYNDERS
Minister of Social Affairs and Public Health,
R. DEMOTTE
Minister of Average Class,
Mrs. S. LARUELLE
Minister of Pensions,
B. TOBBACK
Minister of Employment,
P. VANVELTHOVEN
Seal of the state seal:
The Minister of Justice,
Ms. L. ONKELINX
____
Notes
(1) House of Representatives.
Documents:
51 2128/(2005-2006):
001: Bill.
002 : Erratum.
003 to 011: Amendments.
012 and 013: Reports.
014: Text adopted by the Commissions.
015: Report.
016: Amendments.
017: Text adopted in plenary and transmitted to the Senate.
Full report: 15 December 2005.
Senate.
Documents:
3-1484/(2005-2006):
Number 1: Project referred to by the Senate.
No. 2: Amendmenten.
N^bones 3 and 4: Reports;
No. 5: Decision not to amend.
Annales of the Senate: December 2005.