Posted the: 2000-07-27 Numac: 2000022561 Ministry of Social Affairs, of the public health and environment the 12 July 2000. -Law amending, as regards the contribution payable by employers for unemployment resulting from economic causes, the law of 29 June 1981 laying down the General principles of social security for employed persons (1) ALBERT II, King of the Belgians, to all, present and future, hi.
The Chambers have adopted and we endorse the following: art.
1. this Act regulates a matter referred to in article 78 of the Constitution.
2 article 38 of the law of 29 June 1981 establishing the principles generals of social security for employed persons, amended for the last time by the royal decree of 29 March 1999, it is inserted in a § 3E as follows: "§ 3E.". The employers to which applies the law of 27 June 1969 revising the Decree-Law of 28 December 1944 on social security workers are, under the conditions set out below, owed a fee calculated on the basis of a portion of the days of unemployment that they have declared for their manual workers under section 51 of the Act of 3 July 1978 on contracts of employment.
The product of this contribution is intended to plan the annual vacation of manual workers.
The national social security Office (O.N.S.S.) is responsible for the calculation, perception and recover this assessment as well as transfer of the product to the national Office for annual vacation.
This contribution is considered a social security contribution, particularly as regards statements with justification contributions, payment deadlines, the application of civil remedies and criminal sanctions, monitoring, the designation of the competent court in case of dispute, the limitation period for actions to justice, privilege and communication of the amount of the statement of claim from the institution responsible for the perception and the collection of contributions.
Under this measure, means:-m = the total number of days of unemployment in accordance with article 51 of the Act of 3 July 1978 on contracts of employment reported by the employer for all workers all manuals and apprentices, subject to laws relating to coordinated annual employees vacation June 28, 1971 that it occupied during the three first quarters of the year calendar for the fourth quarter of the year preceding the previous, reduced by 10% of the sum of the days referred to in article 24 of the royal decree of November 28, 1969, made pursuant to the law of 27 June 1969 revising the Decree-Law of 28 December 1944 on social security for workers and days declared as days assimilated with the O. N.S.S., increased days of compensatory rest period provided for in the collective labour agreement concluded annually at the JAB construction across all manuals and apprentice workers, subject in the same quarters in laws relating to the annual holiday workers coordinated on June 28, 1971.
These 10% are arithmetically rounded to the nearest unit, 0.5 being rounded upwards. If the result of the calculation of m gives a negative figure, m is supposed to be zero.
-n = the total number of days of unemployment in application of article 51 of the Act of 3 July 1978 supra declared by the employer for all manuals and apprentice workers as a whole, subject to laws relating to annual vacation workers coordinated on June 28, 1971, it occupied during the three first quarters of the year previous calendar and the fourth quarter of the year preceding the decreased by 20% of the sum of the days referred to in article 24 of the royal decree of November 28, 1969, supra and days declared as days assimilated with the O. N.S.S., increased days of compensatory rest period provided for in the collective labour agreement concluded annually at the JAB construction for all manuals and apprentice workers as a whole, in the same quarters in laws relating to the vacation for workers coordinated on June 28, 1971. These 20% are arithmetically rounded to the nearest unit, 0.5 being rounded upwards. If the result of the calculation of n is a negative number, n is supposed to be zero.
-b = the lump sum amount of the levy per day of unemployment as part of m or n. b is determined annually by royal decree, so that the measure referred to in the first subparagraph annually generates 250 million francs for the national Office for annual vacation.
For the year 2000, b amounts to 60 francs per day.
The annual contribution payable by the employer because the unemployment arising from economic causes, is equal to (m + n) times b.
During the second quarter of each year, the O.N.S.S. calculates the amount of the levy payable by each employer covered by article 21 of the aforementioned law of June 27, 1969, provided that all the statements have been received. In the event of late receipt of one or several statements, the calculation is made after the receipt of the last.
The amount due is communicated to the employer at the beginning of the third quarter, except in the case of a lazy computation where the amount conveyed after this calculation.
The employer must pay the amount due within the same timeframe as social security contributions relating to the second quarter.
Amendments to the declaration may decrease the amount due.
The foregoing provisions have effect in the years 2000 and 2001. The King may extend the measure referred to in the first subparagraph by Decree deliberated in the Council of Ministers and determine the amount of b for the additional years. They are applicable for the first time in contributions in the year 2000.
» Art. 3. this Act is effective January 1, 2000.
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given to Brussels, 12 July 2000.
ALBERT by the King: the Minister of Social Affairs, F. VANDENBROUCKE sealed with the seal of the State: the Minister of Justice, M.
VERWILGHEN _ Note (1) 1999-2000 regular Session.
House of representatives parliamentary Documents. -Bill No. 588/1. -Text adopted by the Commission, no. 588/2. -Text adopted in plenary meeting and forwarded to the Senate, no. 588/3.
Parliamentary Annals. -Discussion and adoption. Meeting of May 25, 2000.
Senate parliamentary Documents.
-Draft transmitted by the Chamber, no. 452/1. -Procedure of evocation. Amendments and report, n ° s 452/2 to 5.
Parliamentary Annals. -Discussion and adoption. Meeting of June 29, 2000.