belgiquelex.be - Carrefour Bank of Legislation

26 MARCH 1999. - Belgian Employment Action Plan Act 1998 and various provisions

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER PREMIER. - General provision
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
CHAPTER II. - Implementation of the Belgian employment action plan 1998
Section 1. - Youth internship
First sub-section. - Amendment of Royal Decree No. 230 of 21 December 1983 concerning the internship and professional integration of young people
Art. 2. Article 1^erParagraph 1^er, of Royal Decree No. 230 of 21 December 1983 concerning the internship and professional integration of young people, as amended by the laws of 22 January 1985, 6 July 1989, 16 July 1990, 20 July 1991 and 22 December 1995, the Royal Decree of 27 January 1997 and the law of 13 February 1998, is replaced by the following provision:
"Employment applicants under the age of 30 at the beginning of the internship and who have not yet practised a professional activity may undertake an internship in an administration or business in accordance with the provisions of this Order. »
Art. 3. The following amendments are made to section 4 of the same order:
1° § 1^erParagraph 1^er, as amended by the Act of 22 December 1995, is replaced by the following provision:
"The administration that occupies at least 50 workers shall occupy interns referred to in section 1^er. The total number of trainees engaged must be a full-time commitment of 3% of the total staff of the administration, calculated in full-time equivalent. In-service trainees are not included in this workforce. »
2° § 3, inserted by the law of 16 July 1990 and amended by the laws of 20 July 1991 and 22 December 1995, is replaced by the following provision:
“§3. By derogation from § 1^erParagraph 1^er, the percentage, which cannot be less than 2% of the staff of the administration from 1^er January 1990, is fixed by decree deliberately in the Council of Ministers. It can be differentiated by a public interest agency based on the specific situation of public interest agencies and the situation of the employment market. »
Art. 4. The following amendments are made to section 5 of the same order:
1° § 1^erParagraph 1^er, as amended by the Act of 13 February 1998, is replaced by the following paragraph:
"The trainees in the administration are busy either full-time or 4/5-time or half-time. The occupancy at 4/5-time must be divided into full days";
2° to § 1^erparagraphs 2, 3 and 4 are repealed;
3° to § 2, 2°, amended by the laws of 22 January 1985 and 13 February 1998, the words "full-time" are replaced by the words "half-time".
Art. 5. Article 7, § 1^erthe same order, as amended by the Acts of 22 January 1985, 22 December 1989, 22 December 1995 and 13 February 1998 and the Royal Decrees of 24 December 1993 and 27 January 1997, are amended as follows:
1st paragraph 1^er is replaced by the following provision:
"The company that occupies at least 50 workers shall occupy trainees referred to in section 1^er. The total number of trainees engaged must be a full-time commitment of 3% of the total number of employees in the company calculated in full-time equivalent. In-service trainees are not counted in this workforce. »;
2° Paragraph 2, 4°, repealed by the law of 13 February 1998 is inserted again as follows:
"4° young people engaged in a labour-training agreement as referred to in Royal Decree No. 495 of 31 December 1986 establishing a system that combines work and training for young people between the ages of 18 and 25 with a temporary reduction in employers' social security contributions due in the head of these young people, during the period of the aforementioned convention; "
Art. 6. Article 10ter of the same order, inserted by the Royal Decree of 27 January 1997, is repealed.
Art. 7. In section 12 of the same order, as amended by the laws of 22 January 1985 and 13 February 1998, the following amendments are made:
1° to § 1^erparagraphs 2 and 3 are repealed;
2° § 2, 2°, is replaced by the following provision:
"2° the commitment of an apprentice pursuant to the Act of 19 July 1983 on the apprenticeship of occupations carried out by employed workers or a young worker assimilated to an intern under Article 7, § 1^er, paragraph 2, 3° and 4° is equivalent to the engagement of an intern in the mid-time period; "
Art. 8. Section 17, paragraph 3 of the same order, as amended by the Act of 13 February 1998, is repealed.
Art. 9. Article 23, § 1^er, last paragraph of the same order, inserted by the law of 22 December 1995, is repealed.
Art. 10. Article 24bis of the same order, inserted by the law of 22 December 1995, is replaced by the following provision:
"Art. 24bis. The employer is required to mention in its quarterly statement to the institutions responsible for the collection and collection of social security contributions, in accordance with the terms set out by the above-mentioned institutions, the exact identity of the worker bound by an internship contract. »
Art. 11. Article 25, § 1^erthe same order, as amended by the Acts of 22 December 1989 and 13 February 1998, are amended as follows:
1° 1° is completed as follows:
"(c) the employer, its employees or agents who do not comply with the provisions of section 24bis; »;
2° 2° is repealed.
Art. 12. A chapter Vbis, which reads as follows and includes articles 26 to 26ter, is inserted in the same order: "Chapter Vbis. Compensation for youth employment.
Art. 26. § 1^er. An employer who has not complied with the provisions, as the case may be, of sections 4 or 7 may be liable for a compensatory allowance of 3,000 francs.
This allowance is multiplied by:
1° the number of calendar days during which the mandatory number of trainees was not occupied or during which the recruitment of interns was compensated by the termination of staff;
2° the number of trainees who have not been occupied or the number of persons who have been terminated to compensate for the recruitment of trainees.
For the purposes of this Order, the King defines what is meant by compensation for the recruitment of trainees by dismissal of staff and determines the method of calculating this compensation.
§ 2. The King may adapt, each year, by a deliberate decree in the Council of Ministers, the amount provided for in § 1^erParagraph 1^er.
§ 3. In the absence of or in the event of insufficient payment, a delayed interest is due to the rate of 1% per month, including the month in which the payment takes place.
Art. 26bis. Without prejudice to the powers of judicial police officers, officials appointed by the King shall monitor compliance with this order and its enforcement orders.
These officials exercise this oversight in accordance with the provisions of the Labour Inspection Act of 16 November 1972.
The finding of non-compliance with the provisions of sections 4 or 7 of this Order shall be made by means of a record which shall be deemed to the contrary, provided that a copy is communicated 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 decides, after placing the employer in a position to present his defence, whether there is a compensatory allowance for the head of the non-commitment of trainees or the termination of staff in compensation for the engagement of trainees.
This compensatory allowance shall be imposed on the same conditions and provided that the same rules as those referred to in Articles 1^erter, 2, 3, 8, 9 and 13 of the Act of 30 June 1971 on administrative fines applicable in the event of a violation of certain social laws, are respected.
The King determines the time and payment of the compensatory allowance imposed by the grievor referred to in paragraph 1^er.
Art. 26ter. The compensatory allowance referred to in sections 26 and 26 bis is paid on a special account of the Employment Fund created within the Ministry of Employment and Labour pursuant to article 4 of Royal Decree No. 181 of 30 December 1982, creating a fund for the use of the additional salary moderation for employment.
The proceeds of this compensatory allowance are intended for the creation of employment for young people, in accordance with the terms defined by the King by a deliberate order in the Council of Ministers.
Art. 13. Contracts of first professional experience in progress 1^er January 1999 remains subject to the provisions of Royal Decree No. 230 of 21 December 1983 concerning the internship and vocational integration of young people, as they were in force until 1^er January 1999.
Art. 14. § 1^er. The compensatory allowance provided for in Chapter Vbis of Royal Decree No. 230 of 21 December 1983 referred to above shall apply to the offences found after the date of entry into force of this Act and to trainees who are not in service after that date.
§ 2. The provision of Article 25, § 1^er, 2°, the same order shall remain in effect for offences committed before the date of entry into force of this Act and for interns who were not in service before that date.
Sub-section II. - Amendment to the Act of 30 June 1971 on administrative fines applicable in cases of violation of certain social laws
Art. 15. Article 1^er, 36°, of the law of 30 June 1971 on administrative fines applicable in cases of violation of certain social laws, inserted by the law of 20 July 1991, the words "16 and 23" are replaced by the words "16, 23 and 24 bis".
Art. 16. Article 1^er bis, 4°, of the same law, is repealed.
Art. 17. In Article 11, paragraph 2, of the Act, inserted by the Act of 22 July 1976 and amended by the Acts of 23 March 1994 and 30 March 1994, the number "4°" is deleted.
Art. 18. The provisions of articles 1^erbis, 4° and 11, paragraph 2 of the Act shall remain applicable to offences committed prior to the effective date of this Act and for interns who were not in service before that date.
Section II. - Employment benefit plan
Art. 19. Article 61, § 1^er, paragraph 4, of the Act of 21 December 1994 on social and other provisions, amended by the Act of 26 July 1996, the words "after 31 December 1998" are replaced by the words "after 31 December 2000".
Section III. - Activation of unemployment benefits
Art. 20. Article 18 of the laws relating to the annual holidays of employees, coordinated on 28 June 1971, is supplemented by the following paragraphs:
"The fund referred to in paragraph 2 is also supported by an intervention by the National Employment Office or the Administration of Social Integration of the Ministry of Social Affairs, Public Health and the Environment in order to contribute to the financing of the holiday toll of certain workers occupied respectively in an unemployment benefit activation regime or in a system of activation of the minimum means of existence.
The King shall, by order deliberately in the Council of Ministers, determine the amount and terms of payment of this intervention. »
Art. 21. Article 7, § 1^erbis, paragraph 4, 3°, of the Decree-Law of 28 December 1944 concerning the social security of workers, inserted by the law of 13 February 1998, is supplemented by the words:
“and articles 59, 1 and 59ter, § 1^er, the Act of 10 April 1971 on occupational accidents and articles 56, 1°, and 57 of the laws relating to compensation for damage caused by occupational diseases, coordinated on 3 June 1970. "
Section IV. - Reduction of social burdens
Art. 22. Article 35, § 1^er to § 4 of the Act of 29 June 1981 establishing the general principles of social security of employed workers, as amended by the laws of 30 December 1988 and 29 December 1990 and the Royal Decrees of 17 April 1997 and 18 July 1997, is replaced by the following provision:
“Art. 35. § 1^er. Employers occupying workers who are subject to all the plans referred to in Article 21, § 1^er, shall be granted quarterly for each of the said workers a reduction of the employer contributions referred to in Article 38, § 3, 1° to 7°, and § 3bis corresponding to the following principles:
1° The reduction in employers' contributions covers three categories:
Category 1: Manual workers employed with employers covered by at least one of the following laws:
the Act of 28 June 1966 on compensation for workers terminated in the event of business closure;
the Act of 30 June 1967 extending the mission of the Workers Allowance Fund dismissed in the event of business closure;
the Act of 12 May 1975 to extend the mission of the Workers Allowance Fund dismissed in the event of business closure;
as well as for employers under the Joint Commission for Family Assistance and Senior Aid Services and employers of protected workshops under the Joint Commission for Suitable Worker and Social Workshops; excluding employers engaged in an activity without industrial or commercial purpose as well as employers within the competence of the following joint commissions:
parity commission of the oil industry and trade;
Joint Health Services Commission;
parity commission of insurance companies;
parity commission for brokerage companies and insurance agencies;
parity commission for mortgage, savings and capitalization companies;
Joint commission for exchange agents;
parity commission for banks;
Joint commission of the gas and electricity industry.
Category 2: Workers occupied by employers in the non-market sector, as defined in Article 1^er of the Royal Decree of 5 February 1997 on measures to promote employment in the non-market sector, as amended by the Royal Decrees of 5 May 1997, 24 April 1998 and 10 August 1998, with the exception of workers occupied by employers under the Joint Commission for the Services of Family Aids and Senior Aids and by employers of workshops protected under the Joint Commission for Adapted Worker and Social Workshops.
Category 3: Workers subject to all regimes referred to in Article 21, § 1^erwhich are not referred to in the preceding two paragraphs.
2° For full-time workers in categories 1 and 3 who perform full benefits, the reduction in contributions is, six years after this section comes into force, to:
(i) for workers with a salary below a first salary ceiling or a salary above a third salary ceiling: a lump sum F* per quarter;
(ii) for workers with a salary greater than or equal to the first salary ceiling and less than or equal to a second salary ceiling: a lump sum of 29,706 Belgian francs per quarter;
(iii) for workers with wages greater than the second and less than or equal to the third wage ceiling: an amount that decreases in a linear manner according to the worker's salary of 29,706 Belgian francs up to the amount F*.
For full-time workers with full benefits of category 2, the reduction of premiums will be, 6 years after the entry into force of this section, equal to the reduction of contributions referred to in 3°, iii, 2nd and 3°, V.
The King determines by order deliberately in the Council of Ministers what is meant by full-time workers who perform full benefits and by first, second and third salary ceiling.
3° The final regime defined in 2°, which is applied six years after the entry into force of this section, is as follows:
(i) for workers in category 1, whose salary is less than a first salary ceiling or greater than a third salary ceiling, a basic lump sum reduction is granted quarterly, which, from a base amount of 8,170 Belgian francs, is proportionally increased on an annual basis in order to reach the F* amount after six years;
(ii) for workers in category 3 with a salary less than a first salary ceiling or a salary greater than a third salary ceiling, a basic lump sum reduction is granted quarterly, which is proportionally increased on an annual basis to reach the F* amount after six years;
(iii) for workers whose wages are equal to or greater than the first and lower or equal to the second wage ceiling, the reduction of expenses shall be determined as follows:
for workers in category 1, the overall reduction of expenses is 29,706 Belgian francs per quarter;
for workers in category 2, the overall reduction of expenses is 21 206 Belgian francs per quarter;
for workers in category 3, the reduction of the charges referred to in 3°, ii is increased by 21 206 Belgian francs per quarter, without the overall reduction of the charges being able to exceed 29,706 Belgian francs per quarter.
(iv) For workers in categories 1 and 3 whose wages are higher than the second and lower or equal to the third wage ceiling, a lump-sum reduction of contribution is granted on the basis of salary, gradually moving, over a period of six years, towards the linear reduction according to salary, as defined in point 2°, iii.
(v) For workers in category 2 whose wages are higher than the second and lower or equal to the third wage ceiling, a lump-sum reduction in contributions is granted on the basis of wages, gradually moving over a six-year period towards a linear reduction according to salary, as defined in point 2°, (iii) on the understanding that the amount of the reduction is 21 206 Belgian francs for the second salary ceiling and zero for the third wage ceiling.
The King determines by order deliberately in the Council of Ministers what to hear by salary, by linear and progressive reduction of contributions.
4° For full-time workers with incomplete benefits and part-time workers, the reduction of the above-mentioned expenses is granted proportionally, provided that a minimum threshold for work benefits is exceeded. For both full-time workers with incomplete benefits and part-time workers, it is possible, through a uniform increase, to deviate from a strictly proportional reduction of contributions based on the work benefits provided, without being able to exceed the reduction of contributions in the event of full benefits.
The King determines, by deliberate decree in the Council of Ministers, what is meant by full-time workers performing incomplete benefits, by part-time workers, by minimum threshold of work benefits and by proportional and uniform increase.
5° The amount F* is fixed on a biennial basis by a deliberate order in the Council of Ministers. For the first year following the entry into force of this article, the amount is fixed at 16,025 Belgian francs per quarter. For the second year following the entry into force of this article, the amount is set at 19,000 Belgian francs per quarter. Prior to 30 September 1999, social interlocutors will assess the overall evolution of wages, training efforts and employment in the Central Council of the Economy and the National Labour Council. If this overall assessment is not positive, the amount F* that applies from the second year following the entry into force of this section is increased to 12,500 Belgian francs per quarter, unless the undertaking is bound by a collective labour agreement relating to training and employment entered into in a joint commission or, if not, in the undertaking. For companies occupying less than 50 workers declared to the National Social Security Office as at 30 June of the preceding year, and in which there is no union delegation, the collective labour agreement on training and employment may take the form of an employment and training agreement.
The King determines, by order deliberately in the Council of Ministers, the terms and conditions of forms to be met by an agreement or collective labour agreement relating to employment and training, as well as the consultation procedure to be followed for the conclusion of an employment and training agreement and, on the joint proposal of the National Labour Council and the Central Council of the Economy, the terms and conditions of forms of evaluation by the Central Council of the Labour and the Central Council of the Economy.
§ 2. The increase in the reduction of contributions provided for in 1°, 2°, 3° and 4° of § 1^er to which an employer is entitled, may be wholly or partially retained for employers who, without justification, do not comply with their obligations with respect to the payment of social security contributions, with respect to Royal Decree No. 230 of 21 December 1983 concerning the internship and professional integration of young people or when it is found that they are taking or presuming work in black by a worker for whom no contribution has been paid to the National Social Security Office. The King determines the modalities for the application of this deduction by order deliberately in the Council of Ministers, after taking the advice of the National Labour Council.
§ 3. The amount of the reduction of contributions granted under this section is limited to the amount of the employers' contributions that may be due for the plans referred to in Article 38, § 3, 1° to 7° and § 3bis of this Law. Where the employer may accumulate in the head of the same worker various types of contribution reductions, the total of the said reductions may in no case be greater than the amount of the employer contributions that may be due for the plans referred to in article 38, § 3, 1° to 7° and § 3bis of this Act, in which case the amount of the reduction of the contributions granted under this section is reduced to due competition.
§ 4. The King may, by order deliberately in the Council of Ministers, establish the conditions and modalities according to which the reduction referred to in §§ 1^er, 2 and 3 is applied to employers in the protected workshops sector under the Joint Commission for Suitable Worker and Social Workshops. "
Art. 23. Title VII of the Royal Decree of 24 December 1993 implementing the Act of 6 January 1989 to safeguard the country's competitiveness, as subsequently amended, is repealed.
Art. 24. Article 128, § 1^er, i), of the programme law of 30 December 1988, inserted by the Royal Decree of 24 December 1993 implementing the law of 6 January 1989 to safeguard the country's competitiveness, is replaced by the following provision:
"(i) of the provisions of Title IV Business Plans for the Redistribution of Labour of the Royal Decree of 24 December 1993 implementing the law of 6 January 1989 to safeguard the country's competitiveness. "
Art. 25. In Article 64, § 1^er, 8°, of the Act of 21 December 1994 on various social provisions, the words "and VII" are deleted.
Art. 26. Article 36, paragraph 2, 5, of the Act of 26 July 1996 on the promotion of employment and the prevention of competitiveness, is repealed.
Art. 27. Article 12, § 1^er, f), of the Royal Decree of 14 March 1997 on specific measures to promote employment for small and medium-sized enterprises pursuant to Article 7, § 2, of the Law of 26 July 1996 on the promotion of employment and the prevention of competitiveness, confirmed by the law of 26 June 1997, is replaced by the following provision:
"(f) of the provisions of Title IV Corporate plans for the redistribution of work of the Royal Decree of 24 December 1993 implementing the law of 6 January 1989 to safeguard the country's competitiveness. "
Art. 28. Article 4, § 2, 2°, of the Royal Decree of 24 November 1997 containing more precise conditions relating to the introduction of the reduction of contributions for the redistribution of work pursuant to Article 7, § 2, of the Law of 26 July 1996 on the promotion of employment and the prevention of competitiveness, is repealed.
Section V. - Education Leave Paid
Art. 29. In Article 108 of the Law of Recovery of 22 January 1985 containing social provisions, §§ 1^er and 2 are replaced by the following:
§ 1^er. This section applies:
1° to full-time workers in the bonds of one or more labour contracts;
employed workers at least 4/5 time;
occupied workers on the basis of Article 9 of the Royal Decree of 24 February 1997 containing more precise conditions relating to employment agreements pursuant to Articles 7, § 2, 30, § 2, and 33 of the Law of 26 July 1996 on the promotion of employment and the prevention of competitiveness;
to the occupied workers on the basis of the Royal Decree of 24 November 1997 containing more precise conditions relating to the introduction of the reduction of contributions for the redistribution of work time under Article 7, § 2, of the Law of 26 July 1996 on the promotion of employment and the prevention of competitiveness;
part-time workers on the basis of a variable schedule within the meaning of section 11bis of the Act of 3 July 1978 on employment contracts and who are trained under section 109;
2° to employers.
§ 2. For the purposes of this section, are as follows:
1° to workers: persons who, other than under a labour contract, provide work benefits under the authority of one or more other persons on the basis of:
a full-time work regime;
a 4/5 time diet;
Article 9 of the Royal Decree of 24 February 1997 containing more precise conditions relating to employment agreements pursuant to Articles 7, § 2, 30, § 2, and 33 of the Law of 26 July 1996 on the promotion of employment and the prevention of competitiveness;
the Royal Decree of 24 November 1997 containing more precise conditions relating to the introduction of the reduction of contributions for the redistribution of work time pursuant to Article 7, § 2, of the Law of 26 July 1996 on the promotion of employment and the prevention of competitiveness;
a part-time work plan with variable hours within the meaning of Article 11bis of the Act of 3 July 1978 on contracts of work;
2°, to employers: persons who occupy the persons referred to in 1°.
Section VI. - New organization of work
Sub-section Ire. - Decreases in contributions for redistribution of work time and compensatory commitments
Art. 30. Article 1^er of the Royal Decree of 24 November 1997 containing more precise conditions relating to the introduction of the reduction of contributions for the redistribution of work time pursuant to Article 7, § 2, of the Law of 26 July 1996 on the promotion of employment and the prevention of competitiveness, are made the following amendments:
1° § 1^er is amended to read:
(a) in paragraph 1^erthe words "June 30, 1996" are replaced by the words "June 30, 1997";
(b) Paragraph 3 is replaced by the following provision: "The Minister who has the Employment and Labour in his or her powers may make approval of a maximum of 15 collective labour agreements per quarter. Applications for approval will be processed based on the percentage of jobs created. Priority will be given to collective labour agreements that provide for the highest percentage of job creation."
(c) in paragraph 4, the words "April 30, 1998" are replaced by the words "June 30, 1999";
(d) a paragraph 5 is added, to read:
"The King may extend, by a deliberate order to the Council of Ministers, the scope of this Order to companies that occupy less than 50 workers as at 30 June 1997 and are bound by an approved business plan, referred to in title IV of the Royal Decree of 24 December 1993 implementing the law of 6 January 1989 on the safeguard of competitiveness, concluded after 1^er January 1996 and no later than 31 December 1997, providing for a collective reduction in working time in accordance with the provisions of this Order. This collective reduction in working time must still be applied on 1^er January 1999. The King may establish, by a deliberate order in the Council of Ministers, more precise terms and conditions with regard to the total or partial award of the benefits of this Order to that undertaking. »;
2°, § 2 is replaced by the following paragraph:
“§2. The collective agreement referred to in § 1^er must meet the following conditions in order to receive the approval referred to in § 1^er :
contain a complete identification of the company;
mention that it is concluded pursuant to this order;
provide for a reduction in the average working time of 10% at least without the weekly average working time being less than 32 hours per week or a reduction in the average working time per week up to 32 hours for a number of workers equal to 20% of the employed workers as at 30 June 1997 in the company or in the technical production unit where this reduction in the working time is performed;
set the amount of wage compensation that is granted to workers who spend a shorter period of work;
include a commitment to employment through which new commitments are made to meet the provision of § 3;
establish the reporting procedure to the Minister who has the Employment and Labour in his or her responsibilities with respect to the results of the establishment of the redistribution of work regime with a reduction of contributions for the redistribution of work. The Minister who has the Employment and Labour in his duties shall transmit the results of this report to the Employment Superior Council. »;
3° § 3 is replaced by the following paragraph:
Ҥ3. To benefit from the reduction of contributions under section 2, the company must be able to prove that:
(a) the total number of hours of work released, in comparison with the corresponding quarter of 1996, as a result of the reduction in working hours, is compensated for 85% minimum by additional recruitments for four quarters as of the first day of the first full quarter in which the reduction in working time was effected and as early as the first day of the quarter following the quarter in which the collective agreement referred to in this section was approved;
(b) from the quarter following the period referred to in (a), as a result of the reduction in working hours, the total number of hours released is compensated for at least 90% in comparison with the corresponding quarter of 1996.
By derogation from the provisions referred to in (b), the total number of hours of work released as a result of the reduction in working hours may be compensated for less than 90% as compared to the corresponding quarter of 1996 from the fifth quarter following the period referred to in (a).
The Minister who has the Employment and Labour in his duties may assimilate the reduction of the number of days of economic unemployment in a quarter compared to the days of economic unemployment in the four quarters prior to the conclusion of the collective labour agreement referred to in § 1^erto compensatory commitments.
The King sets out the special provisions and modalities relating to this assimilation.
It sets out the specific provisions relating to the determination and calculation of the "total number of hours of work released. »;
4° § 4 is completed by the following dash:
"The worker engaged in chapter II, Section VI, subsection 2 of the Act of 26 March 1999. »
Art. 31. Section 2 of the same order is amended to read:
1° to § 1^erParagraph 1^er is replaced by the following provision: "Companies that are bound by a collective labour agreement referred to in section 1^er are entitled, by worker who passes from full-time employment to a job where the normal normal working time is at least 10% less, without the average weekly working time being less than 32 hours/week on average, or who spends an average weekly working time of 32 hours, to the reduction of contributions for the redistribution of work referred to in Article 3, provided that this undertaking fully complies with the provisions of the collective agreement^er and to the extent that this company occupies at least the same number of workers in the relevant quarter compared to the corresponding quarter of 1996."
2°, § 1^er is supplemented by paragraph 3, as follows:
"The King may determine more specific rules with regard to the determination of the number of workers in service. "
Art. 32. Section 3 of the same order is replaced by the following provision:
“Art. 3. The reduction of contributions for the redistribution of work is determined by:
1° 4 000 francs per quarter per worker referred to in Article 2, § 1^er, and this per hour of reduction of working time, for eight quarters and the date of the first day of the first full quarter in which the reduction of working time was effected and as early as the first day of the quarter following the quarter in which the collective labour agreement referred to in section 1^er was approved. The maximum contribution reduction is set at 24,000 francs per worker per quarter;
2°, 85% of the amounts referred to in 1° in the four quarters following the eight quarters mentioned in 1°;
3° 70% of the amounts referred to in 1°, from fifth to eighth quarter following the eight quarters referred to in 1°;
4° 55% of the amounts mentioned in 1°, from ninth to twelfth quarter following the eight quarters mentioned in 1°;
5° 40% of the amounts mentioned in 1°, from the thirteenth to the sixteenth quarter following the eight quarters mentioned in 1°;
6° 25% of the amounts mentioned in 1°, from the seventeenth to the twentieth quarter following the eight quarters mentioned in 1°.
If, in comparison with the corresponding quarter of 1996, the company is compensating, in accordance with the provisions of section 1^er, § 3, paragraph 2, for less than 90% the total number of hours of work released by additional commitments following the reduction of the working period, the amounts referred to in 2°, to 6° are reduced by a percentage that is equal to the difference between 90% and the percentage of compensation made for hours of work released for the respective quarters.
Art. 33. Article 4, § 1^er of the same order shall be supplemented by the following:
"Chapter II, Section VI, Sub-section 2 of the Act of 26 March 1999".
Art. 34. In the same order, an article 4bis is inserted, which reads as follows:
"Art. 4bis. Companies that, in accordance with the provisions of Article 1^er, § 3, make compensatory commitments of less than 100% of the number of hours of work released as a result of the reduction of the working time, cannot dedicate the wage mass released to compensation for the wage loss of workers referred to in Article 2, § 1^er.
Nor can these companies dedicate the percentage of the reduction of expenses referred to in Article 3, which is obtained by the difference between 100% and the percentage of compensatory commitments made to fulfil the hours of work released, to compensation for the wage loss of workers referred to in Article 2, § 1^er. "
Sub-section II. - Four-day week for reasons relevant to the organization of work
Art. 35. This subsection applies to employers and workers who fall under the Act of December 5, 1968 on collective labour agreements and joint boards.
Art. 36. § 1^er. Employers referred to in section 35 who have a union delegation or occupy 50 or more workers as of June 30, 1997 must enter into a collective labour agreement relating to the establishment of the four-day week for reasons relevant to the organization of work in accordance with the provisions of the Act of December 5, 1968 referred to above, in order to benefit from the benefits of this subsection. This collective agreement must meet the requirements of articles 37 and 38.
§ 2. Employers occupying less than 50 workers as at 30 June 1997 and without a union delegation must enter into an agreement on the establishment of the four-day week for reasons relevant to the organization of work in order to benefit from the benefits of this subsection. This agreement must meet the requirements of articles 37 and 38.
The King may, by order deliberately in the Council of Ministers, set out the specific provisions and procedures concerning the procedure to be followed by the companies at the conclusion of the agreement referred to in the preceding paragraph.
Art. 37. § 1^er. The collective labour agreement and the agreement referred to in section 36 shall meet the following conditions in order to obtain the approval referred to in section 38:
the collective labour agreement or agreement must mention the complete identification of the undertaking;
the collective labour agreement or agreement must mention the fact that it or that it has been concluded pursuant to this subsection II;
the collective labour agreement or agreement must include an employment commitment by which new commitments are made to meet the provisions of § 2;
the collective labour agreement or agreement must indicate how the introduction of the four-day week for reasons related to the organization of work leads to the extension of the total production time of the company;
the collective labour agreement or the agreement must establish the reporting procedure to the Minister who has the Employment and Labour in his or her powers regarding the results of the four-day week implementation for reasons within the organization of work. The Minister who has the Employment and Labour in his duties shall transmit the results of this report to the Employment Superior Council.
§ 2. In order to benefit from the reductions in contributions referred to in section 38, the company must prove that:
(a) the working volume of the relevant quarter increased by at least 10% compared to the corresponding quarter of 1997.
The working volume per quarter is calculated as follows:
1° for full-time workers, with the exception of full-time workers who are not permanently occupied five days a week: (j + v + a)/w;
2° for a part-time worker and for a full-time worker who is not permanently occupied five days a week:
h x 5 x (j + v + a)
j x m x w
We hear:
j = the days referred to in Article 24, 1°, (a), (b), (c) and (e) of the Royal Decree of 28 November 1969 in accordance with the law of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers, except for the days covered by the allowances referred to in Article 19, § 2, 2°, (a), (b), (d) and (e) of the order
h = hours that correspond to the days covered by j;
v = the days referred to in Article 24(d) of the Royal Decree of 28 November 1969 referred to above;
a = assimilated days declared to the National Social Security Office except for days of temporary unemployment resulting from economic causes referred to in Article 51 of the Labour Contracts Act of 3 July 1978;
w = the number of calendar days in the calendar quarter with the exception of Saturdays and Sundays;
m = the average number of hours of work per week of a full-time worker who performs the same kind of work, within the company or, if not, in the sector, as the part-time worker.
The volume of work of a company per quarter is equal to the sum of all individual workloads of full-time and part-time workers.
(b) the number of workers occupied during the quarter under the four-day/week regime increases with at least one percentage as the working volume of the same quarter, compared to the number of workers who were already in office before the four-day week was established and who are directly concerned with the introduction of the four-day week.
The King may determine the specific provisions and modalities for calculating the increase in the number of workers occupied under a four-day/week regime.
§ 3. are not considered to be newly engaged workers in the context of the employment commitment in the collective labour agreement or the agreement referred to in § 1^er :
the worker engaged in the employment plan, referred to in Part IV, Chapter II of the Act of 21 December 1994 on social and other provisions, during the period of the contribution reduction;
the worker engaged as a result of a merger or resumption of another institution or business or as a result of a transfer to institutions or businesses within the same group;
the worker engaged in the framework of Royal Decree No. 474 of 28 October 1986 establishing a regime of contract subsidized by the State with certain local powers;
the worker engaged in the framework of Article 60, § 7 of the Organic Law of 8 July 1976 of the public social welfare centres, pursuant to Article 33 of the Law of 22 December 1995 on measures to implement the multi-year employment plan;
the young person occupied in the framework of Royal Decree No. 495 of 31 December 1986 establishing a system combining work and training for young people between the ages of 18 and 25 and bringing a temporary decrease in employers' social security contributions due in the head of these young people;
the worker engaged in Title III, Chapter IV of the Act of 26 July 1996 on the promotion of employment and the prevention of competitiveness;
the worker engaged in the title IV chapter II of the Royal Decree of 24 December 1993 enforcing the law of 6 January 1989 to safeguard the country's competitiveness;
the worker engaged in the Royal Decree of 5 February 1997 on measures to promote employment in the non-market sector;
the worker engaged in the Royal Decree of 24 November 1997 containing more precise conditions relating to the introduction of the reduction of contributions for the redistribution of work time under Article 7, § 2, of the Law of 26 July 1996 on the promotion of employment and the prevention of competitiveness.
Art. 38. In order to benefit from the reduction of contributions referred to in section 39, the collective labour agreement or the agreement referred to in section 36 must be approved by the Minister who has the Employment and Labour in his or her powers. for this purpose, the undertaking must submit the collective agreement or agreement to the approval of the Minister who has the Employment and Labour in its powers.
This collective labour agreement or agreement shall be delivered to the Registry of the Labour and Labour Relations Branch of the Ministry of Employment and Labour.
Art. 39. The reduction of contributions is fixed for each worker who has been engaged following the introduction of the four-day/week plan for reasons related to the organization of work to:
1° a complete exemption from the employers' social security contributions referred to in Article 38, § 3, 1° to 7° and 9° and § 3bis of the law of June 29, 1981 establishing the general principles of the social security of employees for 8 trimesters producing its effects on the first day of the first full trimester during which the week of the four days was established for reasons relevant to the organization of work and at the earliest on the first day of the next
2° 85% of the exemption referred to in 1° during the four quarters following the eight quarters referred to in 1°;
3° 70% of the exemption referred to in 1°, from fifth to eighth quarter following the eight quarters referred to in 1°;
4° 55% of the exemption referred to in 1°, ninth to twelfth quarter after the eight quarters referred to in 1°;
5° 40% of the exemption referred to in 1°, from thirteenth to sixteenth quarter following the eight quarters referred to in 1°;
6° 25% of the exemption referred to in 1°, from the seventeenth to the twentieth quarter following the eight quarters referred to in 1°.
The reduction of the contributions referred to in 1° to 6° may be up to 50,000 francs per quarter per additional full-time worker and may be granted to the maximum for additional commitments that correspond to 25% of the number of workers who pass the four-day/week plan in the relevant quarter.
The King shall determine the provisions for determining the maximum amount of the reduction of contributions granted for additional part-time workers.
Art. 40. § 1^er. An employer referred to in section 35 may not, for a worker referred to in section 39, benefit at the same time from the reduction of the contributions referred to in section 39 and the reduction of the employers' social security premiums referred to:
Part IV, Chapter II of the Royal Decree of 24 December 1993 implementing the Act of 6 January 1989 to prevent competitiveness;
Part III, Chapter IV of the Act of 26 July 1996 on the promotion of employment and the prevention of competitiveness;
Article 8 of the Royal Decree of 24 February 1997 containing more precise conditions relating to employment agreements pursuant to Articles 7, § 2, 30, § 2, and 33 of the Law of 26 July 1996 on the promotion of employment and the prevention of competitiveness;
in the hiring plan referred to in Part IV, Chapter II of the Act of 21 December 1994 on social and other provisions;
in the royal decree of 24 November 1997 referred to above.
§ 2. A company that benefits from the reduction of the contributions referred to in section 39 may, if applicable, for the same worker and during the same period, benefit from the reduction referred to:
1° in the provisions of Article 35 of the Act of 29 June 1981 referred to above;
2°, in the provisions of Title VII of the Royal Decree of 24 December 1993 referred to above;
3° in the provisions of the royal decree of 5 February 1997 mentioned above.
The simultaneous application of the various reductions can never result in an employer having a reduction in employers' contributions higher than the amount of social security employers' contributions referred to in Article 38, § 3, 1° to 7° and 9°, and § 3bis, of the law of June 29, 1981 referred to above, for the quarter concerned.
Section VII. - Actions with stock options
Sub-section I. - Stock options
Art. 41. For the purposes of this subsection,:
1st company: any Belgian or foreign company with legal personality;
2° action: any share, share or share of a corporation;
3° option: the right to buy or subscribe, on the occasion of the increase in the capital of a corporation, a specified number of shares at a specified or determinable price for a specified period of time;
4° offers: the option offer notified to the recipient;
5° stock exchange: any regulated market or other market that is open regularly active.
Art. 42. § 1^er. The benefits of any kind obtained due to or on the occasion of the beneficiary's professional activity, in the form of free or non-optional award, constitute, in the head of the beneficiary, a professional income that is taxable, when it did not affect the beneficiary's professional activity, at the time of the award of this option.
The option is, from a tax point of view, expected to be awarded the sixtieth day after the date of the offer, even if the exercise of the option is subject to suspensive or resolute conditions, unless the recipient has, before the expiry of this period, notified in writing to the Offeror of its refusal to accept the offer.
§ 2. In the case of options or shares not affected by the beneficiary in the course of his or her professional activity, the benefits obtained in the event of the alienation of an option, the exercise of that option or the alienation of the shares acquired by the effect of that exercise are not taxable professional income.
Art. 43. § 1^er. The amount of the taxable benefit under section 42, § 1^er, is determined in accordance with the following paragraphs and, in the event of a paid option, this amount is reduced by the intervention of the benefit recipient.
§ 2. In the case of publicly traded or listed options, the taxable benefit is determined by the last closing course of the option that precedes the day of the offer.
§ 3. In cases not referred to in paragraph 2, the taxable benefit is fixed to a percentage of the value, at the time of the offer, of the shares on which the option relates.
§ 4. For the purposes of paragraph 3, the value of the shares is determined as follows:
1° in the case of shares listed or traded on the stock exchange, the value of the share is, at the choice of the person offering the option, the average course of the share during the thirty days preceding the offer or the last closing course preceding the day of the offer;
2° in other cases, the value of the action is its real value at the time of the offer, determined by the person who offers the option on notice of the auditor of the issuing company of the shares on which is the option or, in the absence of a revisor commissioner in that company, by a company revisor designated by the issuing company, or if the issuing company is not resident, by a comparable accounting expert.
In the case of representative shares of capital or social fund, the value referred to in paragraph 1^er, 2°, cannot be less than the book value of these shares according to the last annual accounts of the issuing company closed and approved by the competent body before the date of the offer.
In the case of non-representative shares of capital or social fund, the value referred to in paragraph 1^er, 2°, is determined by the rights conferred on them by the statutes of the issuing society.
§ 5. For the purposes of paragraph 3, the taxable benefit is fixed flatly to 15% of the value determined in accordance with § 4.
Where the option is granted for a period of more than five years from the date of the offer, the taxable benefit is increased by 1% of that value per year or part of year beyond the fifth year.
§ 6. The percentages set out in § 5 are reduced by half when the following conditions are met:
1° the exercise price of the option is determined in a certain way at the time of the offer;
2°, the option includes the following clauses:
(a) it may not be exercised before the expiry of the third calendar year following that in the course of which the offer takes place, or after the expiration of the tenth year following that in the course of which the offer took place;
(b) it cannot be disposed of in between alive;
3° the risk of diminishing the value of the shares on which the option relates after the attribution of the option cannot be covered directly or indirectly neither by the person who assigns the option or by a person who is with it in the interdependence links;
4° the option deals with shares of the company for the benefit of which the business activity is exercised or on shares of another company that has in the first a direct or indirect participation within the meaning of the royal decree of 8 October 1976 relating to the annual accounts of the companies.
When the condition referred to in paragraph 1^er, 2°, is not fulfilled, the percentages set in § 5 are nevertheless reduced by half when the beneficiary undertakes to comply with the obligations prescribed by the clauses referred to in this paragraph.
Where the risk referred to in paragraph 1^er, 3°, is covered after the date of the offer and in the case referred to in paragraph 2, a taxable benefit equal to half of the benefit determined in accordance with § 5 is considered to be a taxable income of the current year in which the beneficiary transfers his home or the seat of his or her property abroad and no later than, as an income of the eleventh calendar year following that in the course of which the offer has been made
the option has not been assigned;
and that the option was exercised in accordance with the provisions of paragraph 2 or that the option was not exercised.
§ 7. If the exercise price of the option is less than the value, at the time of the offer, of the shares on which the option relates, this difference is added to the taxable benefit in the cases referred to in §§ 4 to 6.
§ 8. When the option is provided, at the time of the offer or until the time of the period of exercise of the option, with clauses that have the effect of granting a certain benefit to the beneficiary of the option, that benefit constitutes a professional income of the taxable period in which it becomes certain, to the extent that it exceeds the amount of the specified taxable benefit flatly at the time of the award of the option.
Art. 44. The person who assigns benefits resulting from option and taxable in the head of the recipients is required to produce the individual and summary records required by sections 57 of the Income Tax Code 1992, failing which these benefits are considered to be anormal or voluntary benefits to add to his or her own taxable income.
If the options are allocated by a non-resident corporation, without an establishment in Belgium, due to or on the occasion of the beneficiary's professional activity for the benefit of a Belgian taxpayer, the plan set out in the preceding paragraph applies to the beneficiary.
Art. 45. As long as there is no derogation, the provisions of the Income Tax Code 1992 are applicable to this subsection.
Art. 46. The total amount of proceeds from the taxation of benefits referred to in sections 42, § 1^er and 43, § 8 shall be assigned, according to the percentages set out in accordance with Article 89, § 2, of the Law of 21 December 1994 on social and other provisions, to the ANS-Global Management referred to in Article 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, 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.
Art. 47. § 1^er. Sections 41 to 45 apply to options issued from 1^er January 1999.
§ 2. Section 45 of the Tax Provisions Act of 27 December 1984, as amended by section 311 of the Act of 22 December 1989 and section 20 of the Act of 28 December l990, is repealed.
However, it remains applicable to the options assigned before 1^er January 1999.
§ 3. Section 46 comes into force from the 2000 taxation year.
Sub-section II. - Emission of shares with dete
Art. 48. Article 2, paragraph 1^er, 3°, of the Act of 12 April 1965 concerning the protection of the remuneration of workers is interpreted as follows:
"The benefit withdrawn from the issuance of shares with denomination pursuant to section 52ssepties of the coordinated laws on commercial corporations is not considered an advantage referred to in section 2, paragraph 1^er, 3°, of the law of 12 April 1965 concerning the protection of the remuneration of workers. "
Art. 49. Section 36 of the Income Tax Code 92 is interpreted as follows:
"The benefit obtained in the allocation of options on shares or shares issued on the occasion of an increase in capital under section 52septies of the co-ordinated laws on commercial corporations or during the subscription to a reduced price of shares or shares under this section is not considered to be a taxable benefit in the head of beneficiaries. "
Section VIII. - Cheques-services
Art. 50. For the purposes of this chapter, the following should be understood:
1° service cheques: cheques for payment of up to half of the invoice for the cost of the hours of work claimed, T.V.A. non-comprise, for the execution of domestic work, in accordance with the scope referred to in section 52;
2° registered business: registered business as a contractor under the Royal Decree of 26 December 1998 implementing sections 400, 401, 403, 404 and 406 of the Income Tax Code 1992 and section 30bis of the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers and to which category 22 of the Schedule to this Royal Decree is granted.
Art. 51. A natural person who appeals to a registered company for the execution of domestic work of painting and taping, at his or her main home, excluding the premises for professional use, may receive a financial intervention in the form of cheque-services, on the terms and conditions fixed by the King by decree deliberated in the Council of Ministers.
To this end, the King establishes, inter alia:
the maximum financial compensation, but not exceeding 40,000 francs per year and per main domicile;
the form of the service cheque and the maximum number of service cheques;
arrangements to maintain the level of financial interventions within the amount provided for for this purpose.
Art. 52. The rules of application and terms as referred to in Article 51 shall, on an experimental basis, have a validity of 2 years from their entry into force. The King may, by order deliberately in the Council of Ministers, after assessment, extend this validity and extend the scope to other categories of interior work in the main home, excluding professional premises, as well as corresponding categories of contractors.
Art. 53. The King shall designate the enforcement institutions and the officials responsible for monitoring compliance with the provisions of this Act and its enforcement orders, as well as the execution, control and restitution of unduly granted financial interventions.
Art. 54. The King shall determine the terms and conditions for the assignment of the financing of the cheque-services, the cost of which, in addition to the distribution key referred to in Article 89, § 2, of the Act of 21 December 1994 dealing with social and other provisions, shall be borne on the one hand by the overall management-ONSS referred to in Article 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, and on the other hand by the overall financial management of the social status of independent workers, referred to in article 2 of the Royal Decree of 18 November 1996 concerning the introduction of a comprehensive financial management in the social status of independent workers, pursuant to chapter I of title VI of the law of 26 July 1996
Section IX. - Social assessment
Art. 55. Section 45 of the Act of 22 December 1995 on measures to implement the multi-year employment plan is supplemented by the following paragraph:
"The King may, by order deliberately in the Council of Ministers, subject to the conditions that it determines, exempt categories of companies from mentioning all or part of the data in the social balance sheet, provided that such data may be provided by company, in the same form and within the same time limits, by an administrative authority or an agency approved by the public authority. This administrative authority or agency shall provide such data to the National Bank and employers who communicate it to the boards of business, trade union delegations and workers in accordance with the provisions made under section 46. "
Art. 56. In section 46 of the Act, the words "the employment measures referred to in section 45, paragraph 3" are deleted.
Art. 57. An article 46bis, as follows, is inserted in the same law:
"Art. 46bis. Every year, the King determines, by order deliberately in the Council of Ministers, the measures for employment that must be taken to the social record. "
Art. 58. In section 48 of the Act, the words "except those taken under section 46bis" are inserted between the words "The decrees referred to in this chapter" and the words "are submitted".
Section X. - Social economy
Sub-section Ire. - Definition and generality
Art. 59. By social integration economy, it is understood: initiatives whose social purpose is the social and professional integration of job seekers who are particularly difficult to place, through an activity producing goods or services, and who meet the following general conditions:
after the start-up phase, the target audience must be occupied or trained up to 50% of the total workforce;
at least 10% of the targeted public supervision staff shall be staff capable of conducting and developing training and social guidance programs;
having adopted the legal form of not-for-profit association, cooperative society, social purpose society or other legal forms provided that the objectives and purposes are of a social and collective order;
not to have a majority of members of the management bodies that fall within the public sector;
and be approved by the competent authority.
For the purposes of the preceding paragraph, job seekers are particularly difficult to place: job seekers who, at the time of their appointment or the beginning of their training course, are either disabled or unoccupied for at least 12 months, have obtained at most a certificate of lower or equivalent secondary education and have social difficulties.
Sub-section II. - Public markets
Art. 60. In Article 4 of the Act of 20 March 1991 organizing the approval of contractors of works, a § 4 is added, as follows:
“§4. Social integration companies referred to in Article 59 of the Act of 26 March 1999 on the Belgian Employment Action Plan 1998 and subject to various provisions, which meet the conditions set out in § 1^er, 1° and 3° to 7°, can get an aggregate as a contractor. "
Sub-section III
Status of trainees in training enterprises by work
Art. 61. In Article 2, 2°, Royal Decree No. 499 of 31 December 1986 regulating the social security of certain disadvantaged youth, the words "less than 25 years" are replaced by the words "less than 30 years".
Sub-section IV. - Tax measures
Art. 62. Section 21 of the Income Tax Code 1992, as amended by section 134 of the Act of 22 March 1993, by section 5 of the Act of 6 July 1994, by section 2 of the Act of 22 March 1995, by section 2 of the Act of 20 December 1995 and section 4 of the Act of 22 December 1998, is supplemented as follows:
"10° the first tranche of 5,000 francs of interest or dividends allocated or attributed by socially-oriented societies:
are approved jointly by the Minister of Finance and by the Minister or Ministers who have the skills required in their duties,
which have exclusive social purpose:
(a) assistance to persons;
(b) renovation of disaffected economic activity sites;
(c) environmental protection, including recycling;
(d) the protection and conservation of nature;
(e) the acquisition, construction, renovation, sale or rental of social housing;
(f) assistance to developing countries;
(g) sustainable energy production;
(h) training;
(i) the financing of the above-mentioned companies,
and as long as their statutes state that in the event of liquidation the entire net asset is reinvested in another social purpose corporation referred to in the previous dash. "
Art. 63. In section 199 of the same code, replaced by section 24 of the Act of 22 December 1998, the words "as referred to in section 21, 5° and 6°" are replaced by the words "as referred to in section 21, 5°, 6° and 10°".
Art. 64. In section 221, 2°, of the same code, replaced by section 33 of the Act of 22 December 1998, the words "subject to section 21, 5° and 6°" are replaced by the words "subject to section 21, 5°, 6° and 10°,".
Art. 65. Section 313, paragraph 1^er, 5°, of the same code, replaced by section 8 of the Act of 16 April 1997, is replaced by the following provision:
"5° the revenues referred to in Article 21, 5°, 6° and 10°, to the extent that they exceed respectively the limits set out in the 5°, 6° and 10° of the said Article and where the movable prepayment was not retained on this surplus. "
Art. 66. Sections 62 to 65 apply to income allocated or allocated from 1^er January 1999.
Art. 67. In the head of registered insertion companies pursuant to Chapter II of Part IV of the Act of 21 December 1994 on social and other provisions, are excluded from taxable profits to corporate taxes, the profits maintained in the corporation's heritage for the taxable periods or periods closed during the period for which it is recognized by the Minister of Employment and Labour to be eligible for social security exemptions.
The exemption of these profits maintained in the heritage of society is granted and maintained only if:
1° the exempt profits are borne and maintained in a separate account of the liabilities;
2° the exempt profits are not used as a basis for calculating the annual allocation of the legal reserve or any remuneration or attributions.
In the event that one or the other of these conditions ceases to be observed during any accounting period, the previously exempt profits are considered to be profits obtained during that accounting period.
As long as there is no derogation, the provisions of the Income Tax Code 1992, are applicable to this section.
This section comes into force from the 1999 taxation year.
Section XI. - Non-market sector
Sub-section I. - Central Economic Council
Art. 68. Section 2 of the Act of 20 September 1948 on the organization of the economy is amended as follows:
1° to paragraph 1^erthe word "50" is replaced by the word "50-six";
2° in paragraph 2, a, the words "agriculture, trade and crafts" are replaced by the words "agriculture, trade and crafts and the non-market sector".
Sub-section II. - Maribel Social Employers Group
Art. 69. By derogation from the provisions of section 31 of the Act of July 24, 1987 on temporary work, interim work and the provision of workers to the disposal of users, workers engaged in the bonds of a contract of work under section 35, § 5, paragraph 2 of the Act of June 29, 1981 establishing the general principles of social security of the employed workers, within the framework of a voluntary arrangement of employers,
Sub-section III. - Maribel social mutualisation
Art. 70. § 1^er. Article 35, § 5, paragraph 3, of the Act of 29 June 1981 establishing the general principles of social security of employed workers, inserted by the law of 13 February 1998, is replaced by the following paragraphs:
"According to the previous paragraph and for employers in the private non-marchand sector, it is created within the Ministry of Employment and Labour:
1° one or more sectoral funds fed by the amount of the reduction referred to in the preceding paragraph. The King shall determine, by order deliberately in the Council of Ministers, the terms and conditions for payment and allocation and the modalities for the establishment and operation of such funds;
2° a fund for the recovery of unduly granted employer contribution reductions under paragraph 2 of this section. This fund is made up of the proceeds from the reduction of employers' dependant contributions from private sector employers referred to in paragraph 2 of this section. Represented under separate lines of this fund:
recovery from hospitals and psychiatric care homes;
dependant recovery from employers other than those covered in the previous dash.
The King shall determine the conditions and conditions for recovery, payment and allocation to the recovery fund of the amount of the reductions referred to in the preceding paragraph that have been unduly granted and the terms and conditions for the establishment and operation of that fund.
The rules relating to the allocation of the means of this recovery fund are determined by the King, by order deliberately in the Council of Ministers. The distribution is submitted to the Council of Ministers for approval.
Two times a year, at the time of budget development and at the time of budgetary control, a report on the allocation of funds referred to in paragraph 3, 1 and 2 is sent to the Minister who has the Budget in his or her duties by the Minister who has the Employment and Labour in his or her duties, the Minister who has the Social Affairs in his or her duties and, in the areas under his or her jurisdiction, by the Minister who has the authority of Health.
The King may, by order deliberately in the Council of Ministers, increase the amount of 9,750 francs. »
§ 2. The King may defer the effective date of the provisions of this subsection to a later date.
Art. 71. It is created:
1° within the Ministry of Social Affairs, Public Health and the Environment, a fund fed by the proceeds of the reductions of employers' contributions to which employers may claim, referred to in section 35, paragraph 5, paragraph 2 of the Act of 29 June 1981 establishing the general principles of social security of workers, hospitals and psychiatric care homes of the public sector affiliated with the National Social Security Office. The King sets out annually, by order deliberately in the Council of Ministers, the amount of the aforementioned product for the sector concerned.
According to the terms defined by the King, by order deliberately in the Council of Ministers, the availability of this fund, after deduction of administrative costs, is allocated to the creation of employment with the aforementioned employers.
The fund is managed by a management body composed of the same number of representatives of employers in the sector concerned and representatives of workers in the sector concerned. The King determines, by order deliberately in the Council of Ministers, the composition of this governing body.
In order to implement the preceding paragraphs, the above-mentioned management body concludes a management contract with the Minister who has the Employment and Labour in his or her powers, the Minister who has the Social Affairs in his or her duties, the Minister who has the Public Health in his or her duties. On the proposal of the above-mentioned ministers, this management contract is approved by Royal Decree deliberated in the Council of Ministers. This management contract covers, inter alia, procedures for the control of the amounts made available to them and their assignment;
2° within the Ministry of Employment and Labour, a fund fed by the proceeds of the reductions of employers' contributions to which employers may claim, referred to in section 35, paragraph 5, paragraph 2, of the aforementioned law, of the public sector affiliated with the National Social Security Office other than those referred to in the 1st. The King sets out annually, by order deliberately in the Council of Ministers, the amount of the aforementioned product for the sector concerned.
According to the terms defined by the King, by order deliberately in the Council of Ministers, the availability of this fund, after deduction of administrative costs, is allocated to the creation of employment with the aforementioned employers.
The fund is managed by a management body composed of the same number of representatives of employers in the sector concerned and representatives of workers in the sector concerned. The King determines, by order deliberately in the Council of Ministers, the composition of this governing body.
In order to implement the preceding paragraphs, the above-mentioned management body concludes a management contract with the Minister who has the Employment and Labour in his or her powers, the Minister who has the Social Affairs in his or her powers and the Minister who the Public Health in his or her duties. On the proposal of the above-mentioned ministers, this management contract is approved by order deliberately in the Council of Ministers. This management contract covers, inter alia, procedures for the control of the amounts made available to them and their assignment;
3° a fund for the recovery of unduly granted employers' contribution reductions under section 35, § 5, paragraph 2 of the aforementioned law. This fund is constituted by the recovery of the product from the reduction of employers' dependant contributions to the 1° and 2°. Represented under separate lines of this fund:
recovery from hospitals and psychiatric care homes;
dependant recovery from employers other than those covered in the previous dash.
The King shall determine the conditions and conditions for recovery, payment and allocation to the recovery fund of the amount of the reductions referred to in the preceding paragraph that have been unduly granted and the terms and conditions for the establishment and operation of that fund.
The rules relating to the allocation of the means of this recovery fund are determined by the King, by order deliberately in the Council of Ministers. The distribution shall be submitted to the Council of Ministers for approval, after the advice of the relevant General Negotiating Committee.
Twice a year, at the time of budget development and at the time of budgetary control, a report relating to the allocation of funds referred to in 1°, 2°, and 3° is sent to the Minister who has the Budget in his or her responsibilities by the Minister who has the Employment and Labour in his or her responsibilities, the Minister who has the Social Affairs in his or her responsibilities and, in the areas under his or her jurisdiction, the Minister who has the Public Health.
When each of the funds referred to in 1° and 2°, do not use all of the proceeds from the reduction of the contributions to that fund, including interest, the balance is deferred to the following quarter. When the accumulated balance of each of these funds exceeds one quarter of the amount fixed annually by the King, in accordance with the provisions of 1° and 2°, the difference is paid by these funds to the recovery fund referred to in 3°. "
Art. 72. Article 1^er Act of 1^er August 1985 with social provisions, a paragraph 6 is added:
“§ 6. The Agency collects social security premiums referred to in section 1 on the product^er, § 2, 1°, of this Act and articles 18 and 18bis of the Royal Decree of 25 October 1985 carrying out chapter I, section 1st, of the law of 1^er August 1985, bringing social provisions, the total amount of social security contribution reductions to which employers affiliated to the Agency could claim if they had benefited from the benefits provided for in section 35, paragraph 5, paragraph 2 of the Act of 29 June 1981 establishing the general principles of social security of employed workers, diminished the amount of reductions actually granted during each quarter.
The Agency shall assign this amount to the fund, referred to in § 7, paragraph 1^er, 1°, created with him, by derogation from § 5, with regard to social security contributions referred to in § 2, paragraph 1^er1°. "
Art. 73. Article 1^er of the same law, it is added a § 7, which reads as follows:
Ҥ 7. It is created within the National Social Security Office of provincial and local governments:
1° a fund fed by the proceeds of the reductions of employer contributions to which employers referred to in section 35, § 5, paragraph 2 of the law of 29 June 1981, and who are affiliated with the Agency, after deduction of the actual reductions granted. Represented under separate headings:
reductions in contributions to psychiatric hospitals and homes, reduced by the actual reductions made during each quarter;
the reductions in contributions to which employers, other than those in the previous dash, could have claimed, were reduced from the actual reductions made during each quarter.
According to the terms defined by the King, by order deliberately in the Council of Ministers, the availability of this fund, after deduction of administrative costs, is allocated to the creation of employment in the non-marchand sector with employers referred to in 1°.
This fund is managed by the Board's Management Committee. In order to implement the provisions referred to in 1°, the Management Committee concludes a management contract with the Minister who has the Employment and Labour in his or her duties, the Minister who has the Social Affairs in his or her duties and, in the areas where he or she is competent, the Minister who has the Public Health in his or her duties. On the proposal of the above-mentioned ministers, this management contract is approved by order deliberately in the Council of Ministers. This management contract covers, inter alia, procedures for the control of the amounts made available to them and their assignment;
2° a fund for the recovery of unduly granted employer contributions under section 35, § 5, paragraph 2 of the law of 29 June 1981 referred to above. This fund is constituted by the recovery of the product from the reduction of employers' dependant contributions to the 1°. Represented under separate lines of this fund:
recovery from hospitals and psychiatric care homes;
dependant recovery from employers other than those covered in the previous dash.
The King shall determine the conditions and conditions for recovery, payment and allocation to the recovery fund of the amount of the reductions referred to in the preceding paragraph that have been unduly granted and the terms and conditions for the establishment and operation of that fund.
The rules relating to the allocation of the means of this recovery fund are determined by the King, by order deliberately in the Council of Ministers. The distribution shall be submitted to the Council of Ministers for approval, after the advice of the relevant General Negotiating Committee.
Twice a year, at the time of budget development and at the time of budgetary control, a report on the allocation of funds referred to in 1° and 2° shall be sent to the Minister who has the Budget in his or her responsibilities by the Minister who has the Employment and Labour in his or her responsibilities, the Minister who has the Social Affairs in his or her responsibilities and, in the areas under his or her jurisdiction, the Minister who has the Public Health in his or her responsibilities.
When the fund referred to in 1° does not use all of the proceeds from the reduction of contributions to that fund, including interest, the balance is deferred to the next quarter. When the accumulated balance exceeds the last quarterly product of the Agency's contribution reduction to the above-mentioned fund, the difference is paid by that fund to the recovery fund referred to in 2°. "
Section XII. - Plan plus one, plus two, plus three.
Art. 74. Article 118, § 1^er, of the programme law of 30 December 1988, as amended by the laws of 30 December 1992 and 13 February 1998, is supplemented by an 8°, as follows:
"8° a worker who provides, in accordance with the terms set by the King, proof that he was employed in the same employer as an interim according to the provisions of the Act of 24 July 1987 on temporary work, interim work and the provision of workers at the disposal of users at least three months prior to his or her appointment. "
Art. 75. Article 6, § 1^er of the Royal Decree of 14 March 1997 on specific measures to promote employment for small and medium-sized enterprises pursuant to Article 7, § 2, of the Law of 26 July 1996 on the promotion of employment and the preventive protection of competitiveness, as amended by the Law of 13 February 1998, is supplemented by a 13° written as follows:
"13° a worker who provides, in accordance with the terms set by the King, proof that he was employed in the same employer as an interim, according to the provisions of the Act of 24 July 1987 on temporary work, interim work and the provision of workers at the disposal of users, for at least three months prior to his appointment. "
Section XIII. - Career interruption
Art. 76. Article 100, paragraph 1^er, from the law of reorganization of 22 January 1985, the second sentence is replaced by the following sentence: "Without recourse to section 100bis or if it is a worker of a small or medium-sized enterprise who, as of 30 June of the previous calendar year, occupied less than 10 workers, the worker must be replaced by a full compensation unemployed person who receives allowances for all days of the week. "
Art. 77. Article 102, § 1^er the second sentence is replaced by the following sentence: "Unless in the event of an appeal to section 102bis or if it is a worker of a small or medium-sized enterprise who, as of June 30 of the previous calendar year, occupied less than 10 workers, the worker must be replaced by a fully compensated unemployed person who receives allowances for every day of the week. "
Art. 78. Article 105, § 1^er of the Act of 22 January 1985 referred to above is replaced by: "The King may, by a royal decree deliberated in the Council of Ministers, fix the cases, conditions and modalities of granting the right to the interruption of the professional career and the right to the reduction of the employment benefits referred to in subsections 2 and 3. "
CHAPTER III. - Miscellaneous provisions
Section one. - Amendment of Royal Decree No. 5 of 23 October 1978 concerning the holding of social documents
Art. 79. Article 4, § 2, of Royal Decree No. 5 of 23 October 1978 concerning the holding of social documents is replaced by the following provision:
Ҥ2. It is also considered as a social document that is prescribed by this Order, the register of presence that must be held in the branches of activity or classes of enterprises determined by the King by deliberate decree in the Council of Ministers.
The King also determines, by deliberate decree in the Council of Ministers, the persons who will be required to keep a register of presence, as well as the workers to be mentioned therein. "
Section II. - Amendment of the Decree-Law of 28 December 1944 concerning the social security of workers
Art. 80. In Article 7, § 1^er, paragraph 3, j, of the Decree-Law of 28 December 1944 concerning the social security of workers, as amended by Royal Decree No. 13 of 11 October 1978, the words "from the fluctuations of the exchange rate of Belgian and French currencies" are replaced by the words "from the fluctuations of the exchange rate of Belgian and French currencies that occurred before 1^er April 1987".
Section III. - Amendment of the Act of 12 April 1960 establishing a social fund for diamond workers
Art. 81. The title of the Act of 12 April 1960 establishing a social fund for diamond workers is replaced by the following title:
"An Act to create an internal compensation fund for the diamond sector."
Art. 82. Article 1^er the Act is replaced by the following provision:
“Article 1^er. An internal compensation fund for the diamond sector is established. "
Art. 83. Section 2 of the Act is replaced by the following provision:
“Art. 2. The missions of the fund are:
2° the financing and payment of internal compensation allowances to employers who occupy workers or workers at the effective work of the diamond, i.e., the cleavage, polishing, crumbling, trimming and sawing of the diamond. "
Art. 84. In article 2bis, paragraph 1^er of the same law, inserted by the law of July 28, 1962, the words "by section 2" are replaced by the words "by section 2, 1°".
Art. 85. In the same Act, the following amendments are made:
in article 2bis, paragraph 1^erinserted by the law of July 28, 1962, in section 4, as amended by the law of July 28, 1962 and in section 10, the words "social funds" are replaced by the word "funds";
in articles 8bis, 25, 26 and 27, the words "social fund for diamond workers" are replaced by the word "funds".
Art. 86. It is inserted in the same law, an article 3bis written as follows:
"Art. 3bis. All natural or legal persons, who have as their main activity or as an accessory to the diamond industry or trade, are required to pay a compensation contribution, to enable the Fund to fulfill its mandate under section 2, 2°. The amount of the contribution due by these persons is equal to not more than 0.10 per cent of the value of each diamond transaction.
The King determines what to hear by transaction and may prescribe the keeping of the books, records and documents that He considers necessary for the purposes of this Act.
The King shall exercise the powers referred to in this Article, after the advice of the General Management Body. "
Art. 87. Section 4 of the Act, amended by the Act of 28 July 1962, is replaced by the following provision:
“Art. 4. § 1^er. The fund is managed by a joint general management body, which is assisted by two special management committees, respectively competent for the tasks set out in section 2, 1 and 2, 2°, of this Act and which are composed as follows:
§ 2. The general management body consists of:
on the one hand, delegates from employer representative organizations, who are represented in the Diamond Industry and Trade Joint Commission, and representatives of the organizations most representative of diamond importers and exporters;
on the other hand, delegates from representative organisations of workers, who are represented in the same parity commission.
§ 3. The special management committee that assists the general management body for the mission referred to in section 2, 1°, of this Act is composed in the same manner as the general management body.
§ 4. The special management committee that assists the general management body for the mission referred to in section 2, 2°, of this Act is composed as follows:
on the one hand, for two thirds of the members, by representatives of representative employers' organizations that are represented in the Joint Commission of the Diamond Industry and Trade and representatives of the organizations most representative of the diamond importers and exporters and the diamond trade;
on the other hand, for one third of the members, delegates from the representative organisations of workers represented in the same Joint Commission.
§ 5. The members of the general management body and management committees are appointed by the King.
§ 6. As a transitional measure, the management of the fund is ensured, from the coming into force of this Act, by the existing management body, pending the appointment of the members of the new management body referred to in this section.
Art. 88. Section 5 of the Act is replaced by the following provisions:
“Art. 5. The Fund ' s statutes should include:
1° the name and seat of the organization and its missions;
2° persons who may benefit from the benefits granted by Article 2, 1°, the nature and amount of these allowances, as well as their terms of granting and liquidation;
Persons who may benefit from the compensation allowances granted by Article 2, 2°, the nature and amount of these allowances, as well as their terms of granting and liquidation;
3° the amount or method of establishing these contributions and the method and time of collection, taking into account the following provisions:
The amount of the contribution for the financing of the benefits referred to in Article 2, 1°, cannot exceed 1/3 % of the value of the raw diamond imported;
The amount of the contribution for the financing of the compensation allowances referred to in section 2, 2°, cannot exceed 0.10% of the value of each diamond transaction;
4° the mode of appointment and powers of directors;
5° the method of establishing the balance sheet and accounts;
6° the form and time frame in which it is reported to the Minister who has the Employment and Labour in his or her powers, by the General Management Body and the Management Committees of the Fund, on the fulfilment of their mission;
7° the mode of dissolution, liquidation and allocation of heritage. »
Art. 89. In section 6 of the Act, the words "management body" are replaced by the words "general management body".
Art. 90. In section 12 of the Act, the following amendments are made:
1° in paragraph 4, the words "management body" are replaced by the words "general management body and special management committees";
2° the article is supplemented by the following paragraph:
"A control is also exercised over the management of the regulation of compensation referred to in section 2, 2°, by a government commissioner. "
Art. 91. It is inserted in the same law, article 13bis, as follows:
"Art. 13bis. The Commissioner of the Government referred to in section 12, paragraph 5, of this Act shall be appointed by the King, on the proposal of the Minister who has the Employment and Labour in his powers.
The Commissioner of Government shall, with an advisory vote, attend meetings of the management bodies, as well as, where appropriate, oversight bodies. The Commissioner of Government may, within a period of four free days, appeal against any decision that the Commissioner considers to be contrary to the law or statutes. The appeal is suspensive.
This period takes place on the day of the meeting at which the decision was made, provided that the Commissioner of the Government was regularly convened and, if not, on the day he was aware of it.
If the Minister who has the Employment and Labour in his or her powers did not issue the cancellation within twenty free days, taking place on the same day as the one referred to in the preceding paragraph, the decision becomes final. "
Art. 92. In section 14 of the Act, the words "benefits" are replaced by the words "benefits referred to in section 2, 1°".
Section IV. - Marine pool of the merchant marine
Art. 93. Article 2quater of the Decree-Law of 7 February 1945 concerning the social security of the sailors of the merchant marine, inserted by the Royal Decree of 18 February 1997, is supplemented as follows: "The scope of application of this Decree-Law is also extended to the navigating workers who are bound by a contract of work concluded after 1^er January 1997 with one of the companies referred to in Article 13, § 1^erParagraph 1^erof the same Royal Decree of 18 February 1997, which resumed the obligations concerning the transport of the Régie, and which are occupied on board ships armed by these companies for the carriage by sea of and to Belgium. "
Art. 94. Article 3bis of the Act of 25 February 1964 organizing a Marine Pool of the Merchant Navy, inserted by the Royal Decree of 18 February 1997, is supplemented as follows: "The airy workers who are bound by a contract of work concluded after 1^er January 1997 with one of the companies referred to in Article 13, § 1^erParagraph 1^er of the same Royal Decree of 18 February 1997, which resumed the obligations relating to the transport of the Régie, and which are occupied on board armed ships by these companies for the carriage by sea of and to Belgium, are also registered in Pool during the duration of their contract of work with one of these companies. By derogation from article 3, paragraph 1^er, these workers may be recruited outside the pool. The withdrawal of their registration to the Pool is made ex officio at the end of their work contract. "
Art. 95. Article 86, § 1^er, 1°, of the Compulsory Health Care Insurance Act, coordinated on 14 July 1994, as amended by the Royal Decree of 18 February 1997, is supplemented as follows:
“e) Air-duty workers who are bound by a contract of work concluded after 1^er January 1997 with one of the companies referred to in Article 13, § 1^erParagraph 1^er of the Royal Decree of 18 February 1997 on measures for the dissolution of the Maritime Transport Regulations pursuant to Article 3, § 1^er, 6°, of the law of 26 July 1996 aimed at realizing the budgetary conditions of Belgium's participation in the European Economic and Monetary Union, which have resumed the obligations concerning the transport of the Régie, and which are occupied on board armed ships by these companies for the carriage by sea of and to Belgium. "
Art. 96. An article 17bis, as follows, is inserted in the Royal Decree of 18 February 1997 on measures for the dissolution of the Régie des Transports maritimes pursuant to Article 3, § 1^er, 6°, of the Act of 26 July 1996 to fulfil the budgetary conditions of Belgium's participation in the European Economic and Monetary Union:
"Art. 17bis. The provisions of Articles 15, § 2, 16 and 17 are also applicable to airmen who are bound by a contract of work concluded after 1^er January 1997 with one of the companies referred to in Article 13, § 1^erParagraph 1^er, which have resumed the transport obligations of the Régie des Transports maritimes, and which are occupied on board ships armed by these companies for the carriage by sea from and to Belgium. "
Art. 97. In Article 2 of the Royal Decree of 18 April 1997 on measures to promote employment in the merchant marine under Article 7, § 2, of the Law of 26 July 1996 on the promotion of employment and the prevention of competitiveness, the words "31 December 1998" are replaced by the words "31 December 2002".
Art. 98. In Article 2, § 2, of the Royal Decree of April 25, 1997, which exempts certain employers' contributions for the benefit of the enterprises in the dredging sector under Article 7, § 2, of the Law of July 26, 1996 on the promotion of employment and the prevention of competitiveness, the words "1997 and 1998" are replaced by the words "1997 1998, 1999, 2000, 2001 and 2002".
Art. 99. In article 3 of the same order, the words "December 31, 1998" are replaced by the words "December 31, 2002".
Art. 100. In section 74 of the Act of 22 February 1998 on social provisions, the words "31 December 1998" are replaced by the words "31 December 2002".
Section V. - Provisions relating to the apprenticeship of professions by employee workers
Art. 101. In section 41 of the Act of 6 May 1998 amending the Act of 19 July 1983 on the apprenticeship of occupations by employed workers, the following amendments are made:
1° paragraph 1 is completed by the words:
"The date of 1^er July 1999 may be amended by the King."
2° it is added, between paragraph 1^er and paragraph 2, a paragraph that reads as follows: "However, the Joint Learning Committees that were established under the provisions of the Act of 19 July 1983 on the apprenticeship of occupations by employed workers, as they were in force before 1^er January 1998 and having a learning regulation before that date, may continue to operate under the provisions of the Act of 19 July 1983 referred to above, as they were in force until 31 December 1997, until 1^er September 1999 at the latest. "
Art. 102. In Article 59, § 2, of the Act of 19 July 1983 on the apprenticeship of occupations by employed workers, amended by the laws of 24 July 1987 and 6 May 1998, the words "Article 53" are replaced by the words "Article 58".
Art. 103. In section 60 of the Act, amended by the Acts of 24 July 1987 and 6 May 1998, the words "section 54" are replaced by the words "section 59".
Section VI
Provisions relating to the Inter-Professional Agreement 1999-2000
Subsection 1. - Efforts to promote unemployment
Art. 104. This subsection applies to employers subject to the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 on the social security of workers and the decree-laws of 19 January 1945 on the social security of minors and assimilated and 7 February 1945 on the social security of the sailors of the merchant marine.
Art. 105. The employers referred to in Article 104 are liable, for the years 1999 and 2000, for an effort of 0.10% calculated on the basis of the overall wage of workers, as provided for in Article 23 of the Law of 29 June 1981 establishing the general principles of social security of the employed workers and the decrees of enforcement of that law.
The King may determine the categories that the King completely or partially removes from the scope of this article.
This effort is intended for people belonging to risk groups or who apply a support plan.
The concept of risk groups is provided for in the collective labour agreement referred to in section 106.
Art. 106. § 1^er. The effort referred to in section 105 is implemented by means of a new collective labour agreement or an extended collective labour agreement, concluded in a joint body or entered into for a company or group of businesses, for 1999 and 2000.
§ 2. The collective agreement referred to in § 1^er must be concluded in accordance with the Act of 5 December 1968 on collective labour agreements and joint commissions.
The collective labour agreement must be filed at the office of the Labour and Labour Relations Branch of the Ministry of Employment and Labour, no later than 1^er July of the year to which it relates or another date determined by the King. It must explicitly mention that it is concluded under this subsection.
§ 3. Parties that have signed the collective agreement must file an annual assessment report and financial summary of the performance of the collective agreement referred to in paragraph 1^er at the office of the Labour and Labour Relations Branch of the Ministry of Employment and Labour no later than 1^er July of the year following the year to which the collective agreement applies. The terms and conditions to be met by the assessment report and the financial overview may be determined by the King. These evaluation reports are forwarded to the House of Representatives.
Art. 107. § 1^er. Employers who are not covered, or only part of their workers, by a collective labour agreement referred to in Article 106 § 1^er, are required to pay a contribution of 0.10 per cent as referred to in section 105 for the portion of workers not covered by such a collective labour agreement.
Derogation from the provisions of paragraph 1^er, the contribution of 0.10 % is not due for 1^er 1999 quarter and contribution for the second quarter of 1999 is set at 0.20 per cent.
§ 2. The institutions responsible for the collection of social security contributions are, each with respect to it, also responsible for the collection and recovery of the contribution referred to in § 1^er, as well as the payment of it to a special account of the Employment Fund created within the Ministry of Employment and Labour, pursuant to article 4 of Royal Decree No. 181 of 30 December 1982, establishing a fund for the use of additional salary moderation for employment.
This contribution is considered to be a social security contribution, including with respect to statements with evidence of contributions, payment deadlines, civil sanctions and criminal provisions, supervision, designation of the competent judge in the event of a dispute, legal procedure limitation, privilege and disclosure of the amount of the debt declaration of the institutions responsible for the collection and collection of contributions.
Art. 108. Article 10bis, § 1^er, 1°, of Royal Decree No. 230 of 21 December 1983 concerning the internship and professional integration of young people, the words:
"These companies or sectors are bound by a collective labour agreement referred to in Article 3 of the Royal Decree of 27 January 1997 on measures to promote employment under Article 7, § 2, of the Law of 26 July 1996 on the promotion of employment and the prevention of competitiveness, which provides for an effort of at least 0.15 per cent for the period of 1^er January 1997 to December 31, 1998" are replaced by the words: "These companies or sectors are bound by a collective labour agreement referred to in section 109 of the Belgian Employment Action Plan 1998 Act of March 26, 1999, which provides for an effort of at least 0.15 per cent for the period of 1^er January 1999 to December 31, 2000".
Sub-section 2. - Youth internship
Art. 109. § 1. Article 7, § 1^er, paragraph 2, of the same order, as amended by section 5 of this Act, is supplemented as follows:
"5° persons registered as disabled to a community or regional social and professional integration fund for persons with disabilities who are engaged in the bonds of an indeterminate employment contract".
§ 2. Article 12, § 2, of the same order is supplemented as follows:
"5° the engagement of a worker assimilated to an intern under Article 7, § 1^er, paragraph 2, 5° equals for the first year of occupancy in the company to the engagement of a full-time trainee".
Subsection 3. - Full-time prepension
Art. 110. § 1^er. In the Joint Commissions or Subcommissions, collective labour agreements may be concluded, providing for the establishment of a conventional pre-pension regime, as provided for by the Royal Decree of 7 December 1992 on the allocation of unemployment benefits in the event of conventional pre-pension, for workers dismissed who, during the period of 1^er January 1999 to December 31, 2000, are 56 years of age or older. In addition, the age of 56 must be reached during the period of validity of these collective labour agreements and at the time of termination of their employment contract. The workers concerned must, at the time of the termination of their employment contract, be able to avail themselves of 33 years of professional past as an employee, within the meaning of Article 114, § 4, of the Royal Decree of 25 November 1991 regulating unemployment.
In addition, these workers must be able to prove that at the time of the termination of the employment contract, that they have worked at least for 20 years in a work regime as provided for in Article 1^er of collective labour agreement No. 46 concluded on March 23, 1990 and made mandatory by the Royal Decree of May 10, 1990, or that they are occupied by an employer who reports to the Joint Construction Commission and that they have a certificate issued by the occupational doctor, which confirms their inability to continue their work.
§ 2. For the purposes of this article, are considered to be working days for the calculation of the professional past:
the period of active service as a militia and as conscientious objector in accordance with Belgian law;
the days of career interruption in accordance with the provisions of the Law of Recovery of January 22, 1985 and the periods in which the worker interrupted his employee activity to raise a child under the age of 6. These assimilations may be up to 3 years;
the days in which the worker interrupted his or her employee activity to raise a second or next child under the age of 6. These assimilations may be taken into account for a maximum of 3 years in total;
full unemployment days with a maximum of 5 years.
§ 3. The King may determine the terms and conditions for the execution of this article.
Art. 111. § 1^er. A special compensatory monthly fee is established from 1^er January 1999. This is intended for the unemployment sector for each conventional prepension granted under a collective labour agreement concluded under section 110.
This particular compensatory contribution is due until the month in which the person in conventional prepension reaches the age of 58 years.
§ 2. The amount of the monthly compensatory monthly fee referred to in § 1^er is fixed by prepension to 50% of the supplementary allowance provided for in the collective labour agreement concluded under section 110.
This percentage is reduced to 33% for prepensions that are replaced by a fully compensated unemployed person who has been paid for a full year.
§ 3. The payment of the particular compensatory contribution is made by the debtor of the supplementary allowance, either the employer or the Living Security Fund to which the employer appears, or any other person or institution subject to the employer's obligation to pay the supplementary allowance.
The King sets out the payment terms for the particular compensatory contribution if the supplementary allowance is due by several different debtors.
§ 4. The special compensatory fee is paid to the National Social Security Office.
The Agency pays the proceeds of this contribution to a special account of the National Employment Board.
The particular compensatory contribution referred to in § 1^er is assimilated to social security dues, in particular with regard to declarations with evidence of dues, payment deadlines, application of civil sanctions and criminal provisions, supervision, designation of the competent judge in the event of a dispute, limitation and disclosure of the amount of the debt of the institutions responsible for the collection and collection of dues.
Sub-section 4. - Half-time prepension
Art. 112. In enterprises and in joint commissions or subcommissions, collective labour agreements may be concluded for the period of 1^er January 1999 to December 31, 2000 providing for the establishment of a half-time pension plan as referred to in collective labour agreement No. 55, entered into on July 13, 1993 within the National Labour Council and made mandatory by the Royal Decree of November 17, 1993 for older workers referred to in section 46 of the Act of March 30, 1994 on social provisions, from the age of 55.
The King may determine the terms and conditions for the execution of this article.
Art. 113. § 1^er. Article 1^er of the Royal Decree of 27 January 1997 on measures relating to the half-time prepension pursuant to Article 7, § 2, of the Law of 26 July 1996 on the promotion of employment and the prevention of competitiveness, the words "for the period of 1^er January 1997 to December 31, 1998 are replaced by the words "for the period 1^er January 1999 to December 31, 2000".
§ 2. In article 4 of the same decree the words "June 30, 1996" are replaced by the words "June 30, 1998".
§ 3. In article 5 of the same decree the words "31 December 1998" are replaced by the words "31 December 2000".
Subsection 5. - Annual holidays
Art. 114. In Article 9 of the laws relating to the annual holidays of employed workers, coordinated by the Royal Decree of 28 June 1971, amended by the Royal Decree of 1^er March 1989, the percentage "14.80%" was replaced by the percentage "15.18%".
Art. 115. Section 65 of the Act, as amended by the Act of 30 December 1988, is replaced by the following provision:
Art. 65. § 1^er. The King may decide that a portion of 8% or 6% included in the annual contribution of "9.9%" referred to in section 3, § 4, paragraph 4, of the decree-law of December 28, 1944 concerning the social security of workers is not due by employers who must contribute to a security of existence fund when the contribution due to this fund is used to grant the third double-week, the second-week, the second-week,
In this case, the existence security fund shall pay to the body responsible for the payment of the holiday to workers who were occupied during the holiday year for employers to contribute to the fund, an amount equal to the share of 8% or 6% referred to in paragraph 1^er.
§ 2. The King may decide that the portion of "9.9%" referred to in Article 3, § 4, paragraph 4, of the Decree-Law of December 28, 1944 referred to above does not apply to employers who must contribute to the security fund of existence of the construction workers, when the contribution due to this fund serves to grant the double pay for the second week of vacation, the single and double pay for the third week of holidays,
In this case, the existence security fund pays to the body responsible for the payment of the holiday to workers who were occupied with employers to contribute to the fund, the share of "9.9%" referred to in paragraph 1^er, up to actual contributions received.
§ 3. The King may adapt the percentages referred to in §§ 1^er and 2, in light of the possible amendment to the holiday contribution pursuant to Article 19, § 3, 1°. "
Art. 116. In section 19 of the Acts, the following amendments are made:
1° in § 1^er, 1°, the words "with the exception of the double legal holiday toll for the third day of the fourth holiday week" are inserted between the words "season tolls" and "paid by the National Annual Holiday Office";
2° § 3, 1°, is replaced by the following provision:
"1° amend the annual holiday contribution established by the law of 29 June 1981 establishing the general principles of social security for employees; In this case, it adapts the provisions still in force of the Decree-Law of 28 December 1944 concerning the social security of workers, concerning this contribution; "
Art. 117. The King may, by order deliberately in the Council of Ministers, amend the existing legal provisions to align them with the provisions of articles 114 and 115.
Art. 118. Article 39, § 1^erParagraph 1^er, the Act of 29 June 1981 establishing the general principles of social security for wage workers is replaced by the following provision:
« § 1^er. A deduction equal to the total rate of contributions of employed workers set out in article 38, § 2, is effected on the part of the legal holiday pay which does not correspond to normal pay for holidays, except for the double legal holiday pay for the third day of the fourth holiday week. "
Art. 119. In the Decree-Law of 28 December 1944 concerning the social security of workers, the following amendments are made:
1° to Article 3, § 4, paragraph 4, amended by the Royal Decree of 1^er March 1989, the percentages "9.50" and "15.50" are replaced respectively by the percentages "9.90" and "15.90";
2° to the same article, same paragraph, paragraph 6, as amended by the Royal Decree of 1^er March 1989, the percentage "15.50" is replaced by the percentage "15.90";
3° to Article 4, paragraph 1^er, A, 5°, modified by the Royal Decree of 1^er March 1989, the percentages "15.50", "7.50" and "9.50" are replaced respectively by the percentages "15.90", "7.90" and "9.90". "
Art. 120. Sections 114, 115, 118 and 119 are for the first time applicable to the calculation of the vacation year 1999.
Section VII. - Accompaniment of the unemployed
Art. 121. The employers to which are applicable the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers and the decree-laws of 19 January 1945 concerning the social security of minors and assimilated and 7 February 1945 concerning the social security of the sailors of the merchant marine, are liable, for the period of 1^er January 1999 to December 31, 2000, a contribution of 0.05%, calculated on the basis of the total wage of workers, as provided for in section 23 of the aforementioned Act of June 29, 1981.
By derogation from the provisions of paragraph 1, this assessment is not payable for 1^er 1999 and the contribution for the 2nd quarter is 0.10 per cent.
The King may completely or partially subtract the categories that He determines from the scope of this section.
The institutions responsible for the collection of social security contributions are, each with respect to it, also responsible for the collection and recovery of these contributions and for the transfer of these contributions to a special account of the Employment Fund, created within the Ministry of Employment and Labour, pursuant to Article 4 of Royal Decree No. 181 of 30 December 1982, establishing a salary allocation fund.
These contributions are assimilated to a social security contribution, in particular 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.
Art. 122. § 1^er. The proceeds of the contributions referred to in section 121 are allocated to the support of the unemployed to whom an individual accompanying plan applies.
§ 2. The means available to and from December 31, 1998 to the Employment Fund and derived, on the one hand, from the balance of the means referred to in Article 6, § 2, of the Royal Decree of January 27, 1997 containing measures for the promotion of employment pursuant to Article 7, § 2, of the Law of July 26, 1996 on the promotion of employment and the preventive protection of competitiveness, amended by Article 15 of the Act § 1^erthe Act of 3 April 1995 on measures to promote employment and Article 6, § 1^er, of the royal decree of 27 January 1997 referred to above, as amended by section 32 of the Act of 15 January 1999 and, on the other hand, of the contributions which, from 1^er January 1999, are due under section 107 of this Act, will be used for the promotion and supervision of the apprenticeship of occupations carried out by employed workers as well as for the federal departments responsible for the control, monitoring and supervision of the accompanying plan for the unemployed.
Art. 123. The King shall determine by order deliberately in the Council of Ministers:
1° for which unemployed persons, in which cases, under what conditions and in what manner the contributions referred to in Article 122, § 1^er, are allocated for the support of unemployed persons to whom an individual accompanying plan applies. The King may provide for the award of advances to which He determines the amount;
2° for the accompaniment of the unemployed to whom an individual accompanying plan applies, the terms and conditions for the distribution of the product of the contributions referred to in section 122, § 1^er;
3° any other measures necessary to guarantee the execution of this section.
Section VIII. - Temporary unemployment
Art. 124. In section 50 of the Act of 3 July 1978 on contracts of employment, the following amendments are made:
1° The following paragraphs shall be inserted between the second and third paragraphs:
"The employer is required to immediately communicate to the unemployment office of the National Employment Office on the first day of effective suspension of the performance of the employment contract, under this section, of each calendar month. The King determines the terms and conditions of communication to the National Employment Office as well as the evidence of the weather.
The employer shall be exempted from this communication if, during the calendar month, a communication has already been made for the worker concerned under section 51, § 3quater, paragraph 1^er.
2° this article is supplemented by the following paragraph:
"The employer who does not comply with the provisions of paragraph 3 is required to pay the worker his normal remuneration for the days in which the performance of the contract was actually suspended on the basis of paragraph 1^er. If the employer only meets the obligations referred to in paragraph 3 lately, the obligation to pay the remuneration is only valid for the period preceding the communication. The King shall determine what is meant by normal remuneration for the purposes of this paragraph. »
Art. 125. In section 51 of the Act, the following amendments are made:
1° in § 1^er, paragraph 2, 4°, the words "regional office" are replaced by the words "unemployment bureau";
2° in § 2, paragraph 5, the words "regional office" are replaced by the words "unemployment bureau";
3° in § 2, paragraph 6, inserted by Royal Decree No. 254 of 31 December 1983, the words "regional office" are replaced by the words "unemployment office";
4° it is inserted a § 3quater, written as follows:
"On the advice of the Joint Commission or the National Labour Council, the King may impose the obligation to immediately communicate to the unemployment office of the National Employment Office on the first day of effective suspension of the performance of the employment contract under this section of each calendar month. It determines the modalities of this communication.
The employer is exempted from this communication if, during the calendar month, a communication has already been made for the worker concerned under section 50, paragraph 3. »;
5° in § 5bis, inserted by Royal Decree No. 254 of 31 December 1983, the words "regional office" are replaced by the words "unemployment office";
6° § 5bis, inserted by Royal Decree No. 254 of 31 December 1983, is further supplemented by the following paragraph:
"Paragraph 1 is not applicable where a communication obligation exists in accordance with the provisions of § 3quater. »;
7° § 7 is supplemented by the following paragraphs:
"The employer who does not comply with the provisions of § 3quater is required to pay the worker his normal remuneration for the days in which the performance of the contract was actually suspended under this section. If the employer fails to comply with the obligations referred to in § 3quater, the obligation to pay compensation is only valid during the period preceding the communication. The King shall determine what is meant by normal remuneration for the purposes of this paragraph.
An employer who does not comply with the provisions referred to in paragraph 1^er and 3, is required to pay the worker his normal remuneration for a period of seven days on the first day of effective suspension of the performance of the contract; it is also required to pay to the worker, in the following period, for the days in which the performance of the contract was effectively suspended, under this article, a normal remuneration to which the King determines the amount. If the employer only meets the obligations referred to in paragraph 3 lately, the obligation to pay the remuneration is only valid for the period preceding the communication. "
CHAPTER IV. - Entry into force
Art. 126. This Act comes into force on 1^er January 1999 except:
1° of the provisions of chapter II, section III, which produce their effects on 1^er January 1998;
2° of the provisions of chapter II, section IV, with the exception of the provisions of section 35, § 4, of the above-mentioned law of 29 June 1981, as amended by section 22 of that Act, which come into force on 1^er July 1999.
The King can advance the date of 1^er July 1999 by order of the Council of Ministers;
3° of the provisions of Article 29, which come into force on the date determined by the King;
4° of the provisions of chapter II, section VI, which produce their effects on 1^er October 1998;
5° of the provisions of articles 41 to 46, 48 and 49;
6° of the provisions of chapter II, section X, subsection IV;
7° of the provisions of chapter II, section XII, which produce their effects on 1^er October 1998;
8° of the provisions of chapter III, section IV, articles 93, 94, 95, 96 that produce their effects on 26 February 1997.
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 26 March 1999.
ALBERT
By the King:
Minister of Employment and Labour,
Ms. M. SMET
The Minister of Social Affairs,
Ms. M. DE GALAN
Minister of Finance,
J.-J. VISEUR
Seal of the state seal:
Minister of Justice,
T. VAN PARYS
____
Note
(1) Regular session 1998-1999
House of Representatives
Parliamentary documents. - Bill No. 1912/1 - Erratum, No. 1912/2. - Amendments, n^bones 1912/3 to 6. - Opinion of the Council of State, No. 1912/7. - Reports, n^bones 1912/8 and 9. - Text adopted by the commission (Article 77 of the Constitution), No. 1912/10. - Text adopted by the Committees (Article 78 of the Constitution), No. 1912/11. - Amendments, No. 1912/12. - Text adopted in plenary and transmitted to the Senate, No. 1912/13.
Annales parliamentarians. - Discussion and adoption. Meetings of 23 and 25 February 1999.
Senate
Parliamentary documents. - Project transmitted by the House of Representatives, No. 1-1282/1. - Amendments, No. 1-1282/2. - Reports n^bones 1-1282/3 and 4. - Text corrected by the commissions, no. 1-1282/5. - Decision not to amend, No. 1-1282/6.
Annales parliamentarians. - Discussion and adoption. Meetings of 25 March 1999.