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12 JULY 2000. - An Act to amend the Act of 29 June 1981 establishing the general principles of social security for employees (1) with respect to the employer's contribution to unemployment resulting from economic causes (1)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Art. 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
Art. 2. In Article 38 of the Law of 29 June 1981 establishing the general principles of social security of wage workers, last amended by the Royal Decree of 29 March 1999, a § 3sexies is inserted as follows:
Ҥ3sexies. Employers to which the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of employed workers are, under the conditions set out below, liable for an annual contribution calculated on the basis of a part of the days of unemployment that they declared for their manual workers under Article 51 of the Law of 3 July 1978 on labour contracts.
The product of this contribution is intended for the annual holiday plan of manual workers.
The National Social Security Office (O.N.S.S.) is responsible for the calculation, collection and recovery of this assessment and for the transfer of its proceeds to the National Annual Holiday Office.
This contribution is considered to be a social security contribution, particularly with respect to declarations with justification of contributions, payment deadlines, application of civil sanctions and criminal sanctions, supervision, designation of the competent judge in the event of a dispute, limitation of legal action, privilege and disclosure of the amount of the debt declaration of the institution charged with the collection and collection of contributions.
Under this measure:
- m = the total number of days of unemployment under section 51 of the Act of July 3, 1978 relating to employment contracts declared by the employer for all manual workers and apprentices, subject to the laws relating to the annual holidays of workers coordinated on June 28, 1971, which he held during the first three trimesters of the previous calendar year and of the fourth trimester of the year preceding it, diminished
These 10% are rounded arithmeticly to the nearest unit, 0.5 being rounded up. If the result of the m calculation gives a negative number, m is supposed to be zero.
- n = the total number of days of unemployment under section 51 of the Act of July 3, 1978 referred to above by the employer for all manual and apprentice workers, subject to the laws relating to the annual holidays of the employees coordinated on June 28, 1971, which he occupied during the first three trimesters of the previous calendar year and of the fourth trimester of the year preceding it, diminished by 20% These 20% are rounded arithmeticly to the nearest unit, 0.5 being rounded up. If the result of the n calculation gives a negative number, n is expected to be zero.
- b = the lump-sum amount of the contribution per day of unemployment that is part of m or n.
b is determined annually by Royal Decree, so that the measure referred to in the first paragraph generates 250 million francs annually for the National Annual Holiday Office.
For the year 2000, b is 60 francs a day.
The annual contribution, due by the employer due to unemployment resulting from economic causes, is equal to (m + n) times b.
In the second quarter of each year, the O.N.S.S. calculates the amount of the contribution due by each employer referred to in section 21 of the Act of June 27, 1969, provided that all statements have been received. In case of late receipt of one or more statements, the calculation is done 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 late calculation where the amount is communicated to the employer after the calculation.
The employer must pay the amount due in the same time as the social security premiums for the second quarter.
Changes to the declaration cannot diminish the amount owing.
The above provisions have effect in the years 2000 and 2001. The King may extend the measure referred to in the first paragraph by order deliberately in the Council of Ministers and determine the amount of b for the additional years of application. They are for the first time applicable to contributions payable in the year 2000. »
Art. 3. This Act produces its effects on 1^er January 2000.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 12 July 2000.
ALBERT
By the King:
Minister of Social Affairs,
F. VANDENBROUCKE
Seal of the state seal:
Minister of Justice,
Mr. VERWILGHEN
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Note
(1) Regular session 1999-2000.
House of Representatives
Parliamentary documents. - Bill No. 588/1. - Text adopted by the Commission, No. 588/2. - Text adopted in plenary and transmitted to the Senate, No. 588/3.
Annales parliamentarians. - Discussion and adoption. Session of May 25, 2000.
Senate
Parliamentary documents. - Project transmitted by the Chamber, No. 452/1. - Evocation procedure. Amendments and report, no. 452/2 to 5.
Annales parliamentarians. - Discussion and adoption. Session of June 29, 2000.