17 SEPTEMBER 2005. - An Act to establish an equalization contribution for pensions (1)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
CHAPTER I. - Measures in the area of vacation pay of contractual agents in the public sector
Art. 2. Section 39ter of the Act of 29 June 1981 establishing the general principles of social security for wage workers, repealed by the Act of 4 May 1999, is reinstated in the following wording:
"Art. 39ter. A deduction equal to the total of the contribution rates set out in Article 38, § 2, shall be effected by:
- Federal Legislative Assembly;
- the administrative public service as defined in Article 1^er of the Act of 22 July 1993 on certain measures relating to public service;
- services that provide for payment of compensation to integrated police personnel and the army;
- the bodies to which Royal Decree No. 117 of 27 February 1935 establishes the status of pensions of the staff of autonomous public institutions and the governing bodies established by the non-target State;
- the federal agencies to which the Act of 28 April 1958 applies relating to the pension of personnel of certain public interest organizations and their non-targeted beneficiaries;
- the federal public interest bodies to which the Act of March 16, 1954 applies relating to the control of certain non-target public bodies;
- autonomous public enterprises not referred to above;
- other federal agencies, regardless of the legal form in which they have been established, in which the public authorities assume a dominant role;
- Courts and courts;
- the Court of Accounts;
- the State Council;
- the Court of Arbitration;
This deduction is made:
(a) on the holiday toll granted to contract personnel referred to in paragraph 1^er;
(b) on the Copernic premium granted to certain contracting personnel referred to in paragraph 1^er;
(c) on the restructuring allowance granted to contractual personnel referred to in paragraph 1^er. »
Art. 3. Article 22, § 2, (a), of the law of 29 June 1981 referred to above, is supplemented by the following dash:
" - the product of the deduction referred to in section 39ter."
CHAPTER II. - Measures in the area of vacation tolls of permanently appointed agents in the public sector
Art. 4. An article 39quater, as follows, is included in the same law of 29 June 1981:
"Art. 39quater. § 1^er. A deduction equal to the total of the rates of assessment set out in section 38, §2, shall be made for staff appointed on a final basis from the bodies and powers referred to in section 39ter. The same applies to provincial governors, mayors, echevines, presidents of the State Social Welfare Centres and ministers of worship.
This deduction is made:
(a) on the holiday toll granted to the agents referred to in paragraph 1^er;
(b) on the Copernic premium granted to officials of the state administrations referred to in Article 1^er;
(c) the restructuring allowance granted to certain military personnel referred to in paragraph 1^er.
§ 2. The proceeds of the deduction referred to in paragraph 1^er is allocated to the Pension Balance Fund.
The proceeds of the deduction referred to in paragraph 1^er must reach the Pension Balance Fund no later than the fifth working day after the day of payment to interested persons of the benefit subject to deduction.
If the employer fails to comply with the requirement under paragraph 2, it is in full right to the Public Treasury of late interest on unpaid amounts. These interests, the rate of which is at any time equal to the rate of legal interest increased by 2 p.c., begin to run the sixth working day following the day of payment to interested persons of the benefit subject to deduction.
The proceeds of these interests are allocated to the Pension Balance Fund. »
Art. 5. The following amendments are made to the table annexed to the Organic Act of 27 December 1990 creating budgetary funds, under item 21-3 Pension Plan Balance Fund:
1°) the second column "Nature of affected revenues" is completed as follows:
"3°) Sustained under section 39quater of the Act of 29 June 1981 establishing the general principles of social security for employed workers";
2°) the third column "Capital Nature" is completed as follows:
"5°) Reimbursement of unduly perceived deductions under section 39quater of the Act of 29 June 1981 establishing the general principles of social security of employed workers. »
Art. 6. Article 6, § 3, paragraph 1^er the Act of 6 May 2002 establishing the Integrated Police Pension Fund and providing special social security provisions is supplemented as follows:
"The same is true of the deduction on the Copernic bonus provided by the Royal Decree of January 16, 2003, granting a Copernic bonus to some staff of the administrative and logistical framework of the integrated police, structured at two levels. »
CHAPTER III. - Measures for holiday tolls paid by local authorities
Art. 7. Article 1^er§ 2 of the law of 1^er August 1985 with social provisions is supplemented as follows:
"9° the deduction due under Article 39quater, § 1^er(c) of the Act of 29 June 1981 referred to above. The proceeds of this deduction are paid to the Pension Plan Balance Fund. »
Art. 8. Paragraph 1^er Article 10, § 1^er, of the Act of 6 August 1993 on Staff Pensions Appointed to Local Government is replaced by the following provisions:
"It is established within the Agency a pension contribution equalization fund. This fund is funded by a deduction of 13.07 p.c. on the full amount of the public holiday toll paid to local government officials. »
CHAPTER IV. - Entry into force
Art. 9. This Act comes into force on 1^er January 2005.
Promulgate this Act, order it to be sealed by the State and published by the Belgian Monitor.
Given in Brussels on 17 September 2005.
ALBERT
By the King:
Minister of Pensions,
B. TOBBACK
Minister of Social Affairs,
R. DEMOTTE
Seal of the state seal:
The Minister of Justice,
Ms. L. ONKELINX
____
Notes
(1) House of Representatives.
Documents:
Doc 51 1444/(2004/2005):
001: Bill. - 002: Errata. - 003: Report. - 004: Amendments. - 005: Report. - 006: Opinion of the State Council. - 007: Text adopted in plenary and transmitted to the Senate.
See also:
Full report: 28 April 2005.
Senate.
Documents:
3-1166 - 2004/2005:
Number 1: Project referred to by the Senate. - No. 2: Amendments. - Number three: Report. - No. 4: Amendments. - Number five: Report. - No. 6: Text amended by the commission. - No. 7: Text amended by the Senate and referred to the House of Representatives.
See also:
Annales of the Senate: June 2, 2005
House of Representatives.
Documents:
Doc 51 1444/ (2004-2005):
008: Project amended by the Senate. - 009: Report. - 10: Text adopted in plenary and submitted to Royal Assent.
See also:
Full report: 23 June 2005.