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20 DECEMBER 1999. - Act to grant a reduction in personal social security contributions to workers with low wages (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.
Art. 2. § 1^er. Workers who are subject to all the regimes referred to in Article 21, § 1^er, the Act of 29 June 1981 establishing the general principles of social security of employed workers, shall, by derogation from articles 38, § 2, and 23, paragraph 4, of the above-mentioned Act, receive a reduction in personal social security contributions in accordance with the following principles:
For full-time workers with full benefits:
(a) for workers whose monthly remuneration is less than 34,000 Belgian francs or whose remuneration is greater than 49,000 Belgian francs: 0 Belgian francs;
(b) for workers whose monthly remuneration is greater than or equal to 34,000 Belgian francs and less than or equal to 42,500 Belgian francs: 2,600 Belgian francs (sometimes 1.08 for manual workers);
(c) for workers whose monthly remuneration is greater than 42,500 Belgian francs and less than or equal to 49,000 Belgian francs: a proportional degressive amount, based on the terms fixed by royal decree, between 2,600 and 0 Belgian francs (sometimes 1.08 for manual workers).
For full-time workers with incomplete benefits, for part-time workers, for workers to whom the wage is paid in a non-monthly period and for workers employed under successive conventions within one month, the structure of the reduction described above is applied in a proportionate manner on the basis of the terms fixed by Royal Decree.
§ 2. The sum of the reductions in personal contributions referred to in § 1^er cannot exceed 31 200 Belgian francs per calendar year.
The salary ceilings used are attached to the pevot index 103.14 based on 1996; They vary as provided for by the Act of 2 August 1971, organizing a linkage regime to the index of prices to the consumption of salaries, wages, pensions, allowances and subsidies of the Public Treasury, certain social benefits, the limits of pay to be taken into account in calculating certain social security contributions of workers, as well as the obligations imposed on social workers. Adaptation is done in the month of indexation.
The King determines by order deliberately in the Council of Ministers what is meant by remuneration, monthly remuneration, full-time workers with full-time benefits, full-time workers with incomplete benefits, part-time workers and a proportional degressive amount.
It may, by Royal Decree deliberated in the Council of Ministers, amend the amounts of the salary ceilings and the reduction of contributions referred to in § 1^er.
Art. 3. Section 89 of the Act of 21 December 1994 on social and other provisions, replaced by the Act of 26 July 1996 and amended by the Acts of 15 January 1999 and 3 May 1999 and the Royal Decree of 8 August 1997, are amended as follows:
1° § 1^er is completed by the following paragraph:
"The amount referred to in paragraph two is supplemented annually by the cost of reducing the worker's contribution referred to in section 2 of the Act of 20 December 1999 to grant a reduction in personal social security contributions to workers with low wages. This cost is calculated on the Social Security Management Committee proposal and the corresponding amount is paid in twelfths. »;
2° it is inserted in § 2 a third littéra written as follows:
" - the amount fixed in accordance with § 1^er, paragraph 4, intended for the AES-Gestion global, referred to in section 39bis of the Act of 29 June 1981 establishing the general principles of social security of employed workers. »
Art. 4. This Act comes into force on 1^er January 2000 and will cease to be in force on December 31, 2003. The King may, by order deliberately in the Council of Ministers, change the date on which the law comes into force and ceases to be in force.
Promulgation, this law, let us order that it be clothed with the seal of the State and published in the Belgian Monitor.
Given in Brussels on 20 December 1999.
ALBERT
By the King:
The Minister of Employment,
Ms. L. ONKELINX
Minister of Social Affairs,
F. VANDENBROUCKE
Seal of the state seal:
Minister of Justice,
Mr. VERWILGHEN
____
Note
(1) Parliamentary references:
Session 1999-2000.
House of Representatives.
Documents. - Bill No. 0256/001. - Report made on behalf of the Social Affairs Committee, No. 0256/002. - Text adopted in plenary and transmitted to the Senate, No. 0256/003.
Annales. - 2 December 1999.
Senate.
Documents. - Project transmitted by the House of Representatives, No. 2-217/1. - Project not referred to by the Senate, No. 2-217/2.
Annales. - 9 December 1999.