Act Relating To The Plan Of Action For Employment 1998 Belgian And Various Provisions

Original Language Title: Loi relative au plan d'action belge pour l'emploi 1998 et portant des dispositions diverses

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Posted the: 1999-04-01 Numac: 1999012205 Ministry of employment and labour 26 March 1999. -Law on action plan Belgian for the 1998 employment and various provisions ALBERT II, King of the Belgians, all, present and to come, hi.
The Chambers have adopted and we endorse the following: chapter one. -Available general Article 1. This Act regulates a matter referred to in article 78 of the Constitution.
CHAPTER II. -Implementation of the Belgian action for employment 1998 first Section plan. -The first sub-section youth internship. -Modification of the royal decree No. 230 of 21 December 1983 on the course and the professional insertion of young people s. 2. article 1, paragraph 1, of the royal decree No. 230 of 21 December 1983 on the internship and professional integration of young people, as amended by the laws of the January 22, 1985, July 6, 1989, July 16, 1990, 20 July 1991 and 22 December 1995, the royal decree of 27 January 1997 and the law of February 13, 1998, is replaced by the following provision : 'Less than thirty years at the beginning of the internship job-seekers and who have not yet worked in professional activity may do an internship in administration or a company in accordance with the provisions of this order.'
S.
The following changes are made by 3A article 4 of the same order: 1 ° the § 1, paragraph 1, as amended by the law of December 22, 1995, is replaced by the following provision: "administration which occupies at least 50 workers must take care of the students referred to in article 1. The total number of committed students must match a commitment full-time 3% of the staff of the administration, calculated in full-time equivalents. Students in service are not included in this squad. » 2 ° § 3, inserted by the Act of 16 July 1990 and amended by the law of 20 July 1991-December 22, 1995, is replaced by the following provision: "§ § 3 3» By way of derogation to the § 1, paragraph 1, the percentage, which shall not be less than 2% of the number of personnel of the authority from January 1, 1990, is fixed by Decree deliberated in the Council of Ministers. It can be differentiated by public interest organization on the basis of the specific situation of the public interest as well as the situation of the labour market organizations. » Art. 4A article 5 of the same Decree, the following changes are made: 1 ° the § 1, paragraph 1, as amended by the law of February 13, 1998, is replaced by the following subparagraph: 'trainees in the administration are busy either full time, 5-4-stroke, or at halftime. The occupation 4/5-stroke must be distributed in full days ";
2 ° to the § 1, paragraphs 2, 3 and 4 are repealed;
3 ° § 2, 2 °, as amended by the laws of 22 January 1985 and 13 February 1998, 'full-time' shall be replaced by the words "half-time".
S. 5. at article 7, § 1, of the arrested, as amended by the laws of the January 22, 1985, December 22, 1989, 22 December 1995-13 February 1998 and by the Royal Decrees of 24 December 1993 and 27 January 1997, the changes are made following: 1 ° 1st paragraph is replaced by the following provision: "the undertaking which employs at least 50 workers must take care of the students referred to in article 1.
The total number of hired trainees must match a full-time commitment of 3% of the number of staff of the company calculated in full-time equivalents. Service trainees are not counted in this squad. »;
2 ° paragraph 2, 4 °, repealed by the law of February 13, 1998 is inserted again as follows: «4 ° youth committed under an agreement employment-training as referred by order royal No. 495 of December 31, 1986, establishing a system combining work and training for young people from 18 to 25 years and on the temporary reduction of employer social security contributions on the part of these young people , and this, during the duration of the abovementioned convention.
».
S. 6. article 10B of the same order, inserted by the royal decree of 27 January 1997, is repealed.
S. 7 in article 12 of the same Decree, as amended by laws of 22 January 1985 and February 13, 1998, the following changes are made: 1 ° in the § 1, paragraphs 2 and 3 are repealed;
2 ° § 2, 2 °, is replaced by the following paragraph: "2 ° the commitment of an apprentice in application of the law of July 19, 1983, on learning of professions exercised by workers or a young worker related to a trainee under section 7, § 1, paragraph 2, 3 ° and 4 ° is equivalent to the commitment of a trainee part time;
S. 8. article 17, paragraph 3 of the same Decree, as amended by the law of February 13, 1998, is repealed.
S. 9. article 23, § 1, last paragraph of the same order, inserted by the law of December 22, 1995, is hereby repealed.
S. 10. article 24A of the same order, inserted by the law of December 22, 1995, is replaced by the following provision: «art.» 24A. the employer is obliged to mention in his quarterly statement to the perception and recovery institutions social security contributions, in the manner established by the aforementioned institutions, the exact identity of workers bound by a contract of course.
» Art. 11A article 25, § 1, of the arrested, as amended by the laws of 22 December 1989 and February 13, 1998, the following changes are made: 1 ° 1 ° is supplemented as follows: ' c) the employer, its servants or agents who fail to comply with the provisions of article 24A; ";
2 ° 2 ° is repealed.
S. 12. a chapter Vbis, read and including sections 26 to 26ter, is inserted in the same order: 'chapter Vbis. Compensatory allowance for the employment of young people.
S. 26 § 1.
An employer who has not respected the provisions, as applicable, of articles 4 or 7 may be sanctioned the payment of a compensatory allowance of 3,000 francs.
This benefit is multiplied by: 1 ° the number of days calendars during which the required number of trainees was not occupied or during which the recruitment of trainees has been offset by the termination of staff;
2 ° the number of trainees who have not been occupied or the number of persons who have been dismissed 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 the dismissal of staff and determines the mode of calculation of the compensation.
§ 2. The King may adapt, each year, by order deliberated in Council of Ministers, the provision to the § 1, paragraph 1.
§ 3. Absence or insufficiency of payment, interest on arrears is due at the rate of 1% per month, including the month in which the payment takes place.
S. 26bis. without prejudice to the powers of the judicial police officers, officials appointed by the King oversee compliance with this order and its execution decrees.
These managers exercise this supervision in accordance with the provisions of the law of 16 November 1972 concerning the Labour Inspectorate.
The finding of non-compliance with the provisions laid down in articles 4 or 7 of this by-law is made by means of a record which is prima facie evidence to the contrary provided that a copy in is communicated to the employer within a period of 14 days which begins the day after the day of the finding of the infringement. A copy of the minutes finding the infringement is forwarded to the official designated by the King.
The official designated by the King decides, after an employer able to present its means of defence, if there is cause to impose a compensatory allowance by the head of the non-engagement of trainees or the dismissal of staff to compensate for the engagement of trainees.
This compensation is imposed under the same conditions and as long as the same rules as those referred to in articles 1B, 2, 3, 8, 9 and 13 of the administrative fines applicable to certain social law infringements Act of June 30, 1971, are met.
The King determines the time and modalities of payment of compensation imposed by the officer referred to in paragraph 1.
S.
26ter. the compensatory allowance referred to in articles 26 and 26bis shall be paid into a special account of the employment fund established within the Ministry of employment and labour in implementing article 4 of order royal n ° 181 of 30 December 1982 establishing a Fund for the use of additional wage moderation for employment.
The product of this compensatory allowance is intended for the creation of jobs for young people, as set forth by the King by a decree deliberated in the Council of Ministers.
S. 13 first ongoing professional experience on January 1, 1999 contracts remain subject to maturity the provisions of order royal No. 230 of December 21, 1983, concerning training and professional integration of young people, as they were in force until 1 January 1999.
S. 14 § 1.
The compensatory allowance provided for in the chapter Vbis of the royal decree No. 230 of 21 December 1983 supra shall apply to infringements after the date of entry into force of this Act and for students who are not in service after that date.
§ 2. The provision of article 25, § 1, 2 °, of the same order rest of application to offences committed before the date of entry into force of this Act and for students who were not in service before that date.

Subsection II. -Amendment to the Act of 30 June 1971 relating to administrative fines applicable for offences to certain social legislation s. 15A in article 1, 36 °, of the administrative fines applicable to certain social law infringements Act of June 30, 1971, inserted by the law of 20 July 1991, '16 and 23' shall be replaced by the words "16, 23 and 24A.
S. 16 article 1 bis, 4 °, of the same Act, is repealed.
S. 17. at article 11, paragraph 2, of the Act, inserted by the law of July 22, 1976 and amended by the laws of the March 23, 1994, and March 30, 1994, the digit '4 °' is deleted.
S. 18. the provisions of articles 1bis, 4 °, 11, paragraph 2 of the same Act shall continue to apply to offences committed before the date of entry into force of this Act and for students who were not in service before that date.
Section II. -Plan is advantageous to hire s. 19 A section 61, § 1, paragraph 4, of the Act of 21 December 1994 amending of social and various provisions, amended by the law of 26 July 1996, "after December 31, 1998' shall be replaced by the words"after December 31, 2000.
Section III. -Activation of unemployment s. 20. article 18 of laws relating to the vacation for employees, coordinated on June 28, 1971, is supplemented by the following paragraphs: «the Fund referred to in paragraph 2 is also powered by an intervention by the national Office of employment or the Administration of the Social Integration of the Ministry of Social Affairs, public health and the environment in order to contribute to the financing of the holiday pay of some workers occupied respectively in a regime of activation of unemployment benefits or in a regime of activation of the minimum means of existence.
The King sets, by Decree deliberated in the Council of Ministers, the amount and terms of payment of this intervention.
» Art. 21. article 7, § 1bis, paragraph 4, 3 °, of the Decree-Law of 28 December 1944 on social security for workers, inserted by the law of February 13, 1998, is supplemented by the words: ' and articles 59, 1 ° and 59ter, § 1, of the Act of 10 April 1971 on the accidents at work and in articles 56, 1 °, and 57 of the laws relating to compensation for damage resulting from occupational diseases. coordinated on 3 June 1970. ».

Section IV. -Reduction of social charges s. 22. article 35 § 1-§ 4 of the law of 29 June 1981 laying down the General principles of social security for employed persons, amended by laws of the December 30, 1988 and 29 December 1990 and by the Royal Decrees of 17 April 1997 and 18 July 1997, is replaced by the following provision: «art.»
35 § 1. Employers of workers who are subject to all the schemes referred to in article 21, § 1, quarterly benefit for each worker said of a reduction in employer contributions referred to in article 38, paragraph 3, 1 ° to 7 ° and § 3A corresponding to the following principles: 1 ° the reduction of employer contributions relates to three categories: category 1: manual workers with employers covered by at least one of the following acts : June 28, 1966 Act on compensation for laid-off workers in the event of closure of business;
the law of June 30, 1967, on the extension of the mission of the compensation fund of the dismissed workers in the event of closure of business;
the law of 12 May 1975 on the extension of the mission of the compensation fund of the dismissed workers in the event of closure of business;
as well as for employers under the JAB for caregivers and seniors aid services and workshops employers protected under the JAB for adapted work enterprises and social workshops; excluding employers carrying on without industrial or commercial purpose and employers under the jurisdiction of the following boards: Board industry and the oil trade.
Joint Commission on health services;
Joint Commission of insurance companies;

Joint Commission for brokerage firms, and insurance agencies;
JAB for mortgages, savings and capitalization companies;
Joint Commission for stockbrokers;
JAB for banks;
JAB of the gas and electricity industry.
Category 2: workers occupied by the employers sector non-market, as defined in article 1 of the royal decree of 5 February 1997 concerning measures to promote employment in the non-profit sector, amended by the decrees of 5 May 1997, 24 April 1998 and 10 August 1998, with the exception of workers occupied by employers under the JAB for family aid services and senior aides and by the employers of sheltered workshops under the JAB for adapted work enterprises and social workshops.
Category 3: workers subject to all the schemes referred to in article 21, § 1, which are not referred to in the two preceding paragraphs.
2 ° for full-time workers in categories 1 and 3 conducting comprehensive benefits, the premium reduction corresponds, six years after the entry into force of this section, to: i) for workers with less than a first salary cap wages or a salary greater than a third salary cap: a lump sum F * per quarter;
(ii) for workers with a salary greater than or equal to the first ceiling wage and less than or equal to a second salary cap: a lump sum of 29 706 Belgian francs per quarter;
(iii) for workers with a higher salary in the second and less than or equal to the third salary cap: an amount that decreases linearly based on the wage of the worker of 29 706 Belgian francs until the amount F *.
For full-time workers with full benefits of category 2, the reduction of contributions will be, 6 years after the entry into force of this section, equal to the reduction of contributions referred to the 3 °, iii, 2nd indent and 3 °, V.
The King determines by order deliberated in Council of Ministers what is meant by workers full time engaged on full benefits and first, second and third salary cap.
3 ° the final regime set to 2 °, which is implementing six years after the entry into force of this section, is carried out as follows: i) for workers in the category 1, whose salary is lower than a first salary or higher than a third salary cap ceiling, a flat-rate reduction of base is quarterly granted, which, from a basic amount of 8 170 Belgian francs , is proportionately increased on an annual basis in order to reach the amount F * after six years;
(ii) for workers in category 3 with a first salary cap lower wages or a salary greater than a third salary cap, a flat-rate reduction of base is given quarterly, which is proportionately increased on an annual basis in order to reach the amount F * after six years;
(iii) for workers whose salary is equal or higher than the first and less than or equal to the second salary cap, reducing the burden is determined as follows: for workers in category 1, the overall reduction in loads corresponds to 29 706 Belgian francs per quarter;
for workers in category 2, the overall reduction in loads corresponds to 21 206 Belgian francs per quarter;

for workers in category 3, reducing the burden referred to 3 °, ii is increased by 21 206 Belgian francs per quarter, while the overall reduction of the loads cannot exceed 29 706 Belgian francs per quarter.
(iv) for workers in categories 1 and 3 whose salary is higher than the second and less than or equal to the third salary cap, a lump-sum premium reduction is granted on the basis of the wage, evolving gradually, over a period of six years, to the linear depending on the salary reduction, as defined in the point 2 °, iii.
(v) for workers in category 2 whose salary is higher than the second and less than or equal to the third salary cap, a lump sum contribution reduction is granted based on the salary, evolving gradually, over a period of six years, to a linear based on the wage reduction, as defined in the point 2 °, iii on the understanding that the amount of the reduction corresponds to 21 206 BEF to the second salary cap and to zero for the third salary cap.
The King determines by order deliberated in Council of Ministers what is meant by salary, by linear and progressive reduction of contributions.
4 ° for full-time workers incomplete benefits and part-time workers, the reduction of burdens supra is granted proportionally, provided that a minimum threshold for labour benefits is exceeded. Both full-time workers completing incomplete benefits for part-time workers, it is possible, with a uniform increase, to derogate from a strictly proportional reduction of premiums based on the provided work benefits can't exceed the reduction of contributions in the event of benefits complete.

The King determines, by deliberate order in Council of Ministers, what is meant by workers full-time incomplete benefits, by part-time workers by minimum of work and increase in proportional and uniform.
5 ° the amount F * is set on a biennial basis by order deliberated in Council of Ministers. For the first year following the entry into force of this section, the amount is set to 16 025 Belgian francs per quarter. For the second year following the entry into force of this section, the amount is set to 19 000 Belgian francs per quarter. Before September 30, 1999, the social partners will evaluate within the central Council of the economy and the national labour Council the overall evolution of salaries, ongoing training and employment. If this overall assessment is not positive, the amount F * who applies from the second year following the entry into force of this section, is credited to 12 500 Belgian francs per quarter, except if the company is bound by a collective labour agreement relating to training and employment concluded in a Joint Committee or, failing that, in the company. For enterprises with fewer than 50 workers reported to the social security Office to 30 June of the year preceding, and in which there is no trade union delegation, the collective labour agreement relating to training and employment may take the form of an agreement relating to employment and training.
The King determines, by Decree deliberated in the Council of Ministers, the forms conditions to be satisfied by an agreement or a collective agreement relating to employment and training as well as, the consultation procedure for the conclusion of an agreement relating to employment and training and on the joint proposal of the national Council of labour and the central Council of the economy conditions of forms of evaluation by the central Council of the economy and the national labour Council.
§ 2. The increase in the reduction of contributions provided for in 1 °, 2 °, 3 ° and 4 ° of § 1 to which an employer is entitled, may be entirely or partially retained for employers who, without justification, do respect not their payment of social security contributions obligations, concerning order royal No. 230 of 21 December 1983 concerning the internship and the employability of young people, or when it is found that they provide or do provide work to the black by a worker for which no dues have been paid to the national social security Office. The King determines the modalities for the application of this withholding tax by Decree deliberated in the Council of Ministers, after having taken the opinion of the national Council of labour.
§
3. The amount of the reduction of contributions granted under this section is limited to the amount of the employer contributions possibly due to the schemes referred to in article 38, paragraph 3, 1 ° to 7 ° and § 3A of the Act. When the employer may accumulate in the head of the same worker types of reductions in contributions, the total of such reductions cannot be greater than the amount of employer contributions possibly due to the schemes referred to in article 38, paragraph 3, 1 ° to 7 ° and 9 ° and § 3A of the Act, to the what case the amount of the reduction in contributions granted under this section is reduced in amount.
§
4. The King may, by Decree deliberated in the Council of Ministers, lay down the conditions and the manner in which the reduction referred to in §§ 1, 2 and 3 is applied to employers in the sector of sheltered workshops under the JAB for adapted work enterprises and social workshops. ».
S. 23. Title VII of royal decree of 24 December 1993 on the execution of the law of January 6, 1989, for the safeguarding of the country's competitiveness, as amended, is hereby repealed.
S. 24. article 128, § 1, i), of the programme law of December 30, 1988, inserted by order royal 24 December 1993 on the implementation of the law of January 6, 1989, for the safeguarding of the country's competitiveness, is replaced by the following provision: "i) the provisions of title IV Business Plans of redistribution of the work of the royal decree of 24 December 1993 on the implementation of the law of January 6, 1989, for the safeguarding of the country's competitiveness."
S. 25. in article 64, § 1, 8 °, of the law of 21 December 1994 establishing social and various provisions, the words "and VII" are deleted.
S. 26. article 36, paragraph 2, 5 °, of the Act of 26 July 1996 concerning the promotion of employment and the preventive safeguarding of competitiveness, is repealed.
S. (27. article 12, § 1, f), of the royal decree of 14 March 1997 amending of the specific measures for promotion of employment for small and medium-sized companies in application of article 7, § 2, of the Act of 26 July 1996 concerning the promotion of employment and the preventive safeguarding of competitiveness, confirmed by the Act of 26 June 1997 , is replaced by the following provision: «f) the provisions of title IV Business Plans of redistribution of the work of the royal decree of 24 December 1993 on the implementation of the law of January 6, 1989, for the safeguarding of the country's competitiveness. "
S. 28. article 4, § 2, 2 °, of the royal decree of 24 November 1997 containing more specific conditions relating to the establishment of the reduction of premiums for the redistribution of work in implementation of article 7, § 2, of the Act of 26 July 1996 concerning the promotion of employment and the preventive safeguarding of competitiveness, is repealed.
Section V. - Leave paid educational art. 29. in article 108 of the law of 22 January 1985 containing social provisions relief, §§ 1 and 2 are replaced respectively by the following provisions: § 1. This section applies: 1 ° to full-time workers in links to one or more contracts of employment;

workers occupied at least 4/5 times;
for workers employed on the basis of article 9 of the royal decree of February 24, 1997 containing more specific conditions relating to the agreements for employment in application of articles 7, § 2, 30, § 2, and 33 of the Act of 26 July 1996 concerning the promotion of employment and the preventive safeguarding of competitiveness;
workers occupied on the basis of the royal decree of 24 November 1997 containing more specific conditions relating to the establishment of the reduction of premiums for the redistribution of working time pursuant to article 7, § 2, of the Act of 26 July 1996 concerning the promotion of employment and the preventive safeguarding of competitiveness;
for workers employed part-time on the basis of a flexible schedule in the sense of article 11bis of the Act of 3 July 1978 on contracts of work and who follow a training referred to in article 109;
2 ° to employers.
§ 2. For the purposes of this section, shall be considered as: 1 ° to workers: persons who otherwise than under a contract of employment, to provide benefits of working under the authority of one or more other persons on the basis: a plan of working full-time;
a 4/5 time regime;
Article 9 of the royal decree of February 24, 1997 containing more specific conditions relating to the agreements for employment in application of articles 7, § 2, 30, § 2, and 33 of the Act of 26 July 1996 concerning the promotion of employment and the preventive safeguarding of competitiveness;
of the royal decree of 24 November 1997 containing more specific conditions relating to the establishment of the reduction of premiums for the redistribution of working time pursuant to article 7, § 2, of the Act of 26 July 1996 concerning the promotion of employment and the preventive safeguarding of competitiveness;
a scheme of part-time work with flextime in the sense of article 11bis of the employment contracts Act of 3 July 1978;
2 ° to employers: those who occupy the persons referred to in 1 °.
Section VI. -New organisation of labour subsection Ire. -Decreases in contributions for the redistribution of working time and compensatory obligations art. 30A in article 1 of the Decree royal 24 November 1997 containing more specific requirements relating to the establishment of the reduction of premiums for the redistribution of working time pursuant to article 7, § 2, of the Act of 26 July 1996 concerning the promotion of employment and the preventive safeguarding of competitiveness, the following changes are made (: 1 ° the § 1 is modified as follows: a) in paragraph 1, the words '30 June 1996' shall be replaced by the words '30 June 1997 ".
(b) paragraph 3 is replaced by the following provision: "the Minister who had employment and labour in his/her attributions may proceed with the approval of 15 collective labour agreements by quarter up. Requests for approval will be processed according to the percentage of jobs created. Priority will be given to collective labour agreements which provide the highest percentage in terms of job creation";
(c) in paragraph 4, the words 'April 30, 1998' is replaced by '30 June 1999 ';
(d) a five paragraph is added as follows: "the King may extend the scope of application of this order to enterprises which employ fewer than 50 workers by a decree deliberated in the Council of Ministers,

to June 30, 1997 and who are bound by a business plan approved, under Title IV of the royal decree of 24 December 1993 on the implementation of the law of 6 January 1989 on the safeguarding of competitiveness, concluded after January 1, 1996 and on or before December 31, 1997, providing for a collective reduction in working in accordance with the provisions of the present time stopped. This collective reduction in working time must still be application on 1 January 1999. The King may fix by order deliberated in Council of Ministers, terms and more specific conditions with regard to granting all or part of the benefits of this order to this company.
»;
2 °, paragraph 2 is replaced by the following paragraph: "§ § 2 2» The collective agreement referred to the § 1 must meet the following conditions in order to receive approval referred to the § 1: contain a full identification of the company;
mention that it is concluded in implementation of this order;
provide for a reduction in working hours average of at least 10% while the average weekly working time may be less than 32 hours per week or a reduction in working hours average per week up to 32 hours for a number of workers equivalent to 20% workers at 30 June 1997 in the company or in the unit's technical production where the reduction of the duration of work is performed;
the amount of salary compensation is granted to workers who spend a shorter work life;

include a commitment for employment by which it is made new commitments to meet the provision of § 3;
respecting the procedure for report to the Minister who had employment and labour in his/her attributions regarding the results of the introduction of the system of redistribution of work with reduction of premiums for the redistribution of labour. The Minister who had employment and labour in his/her attributions transmits the results of this report to the Higher Council on employment. »;
3 ° § 3 is replaced by the following paragraph: "§ § 3 3» To benefit from the reduction of contributions referred to in article 2, the company must be able to prove that: has) the total number of hours paid, compared to the corresponding quarter in 1996, following the reduction of working hours, is compensated for 85% minimum by recruitment complementary for four quarters from the date of the first day of the first full quarter in which the reduction of working time has been made and no earlier than from the first day of the quarter following the quarter in which the collective agreement referred to in this article was approved;

b) from the quarter following a period), as a result of the reduction of working hours, the total number of hours of work released is compensated for 90% for minimum compared to the corresponding quarter of 1996.
(By way of derogation from the provisions referred to in b), the total number of hours of work released as a result of the reduction of working hours can be compensated for less than 90% minimum compared to the corresponding quarter of 1996 from the fifth quarter following the period referred to the has).
The Minister who had employment and labour in his/her attributions may assimilate the reduction of the number of days of economic unemployment of a quarter from the days of economic unemployment four quarters preceding the conclusion of the collective agreement referred to the § 1-compensatory commitments.
King lays down the provisions and specific arrangements for this assimilation.
It lays down the special provisions relating to the determination and calculation of the 'total number of hours of work."released;
4 ° § 4 is supplemented by the following indent: "the worker hired under Chapter II, Section VI, subsection 2 of the Act of 26 March 1999."
S. 31. article 2 of the same order is amended as follows: 1 ° to the § 1, paragraph 1 is replaced by the following provision: "those who are bound by a collective agreement referred to in article 1 are entitled, by worker who moves from a job full time at a job where the normal usual working hours is at least 10% lower without that average weekly working time can be less than 32 hours per week on average, or happening to an average weekly working time of 32 hours, to the reduction of premiums for the redistribution of the work referred to in article 3 and, insofar as this company fully respects the provisions of the collective agreement referred to in article 1 and provided that this company is at least even number of workers during the quarter concerned compared to the corresponding quarter of 1996";
2 ° the § 1 is supplemented by a paragraph 3 reads as follows: 'The King may determine more precise rules with regard to the fixing of the number of workers in service.'.
S. 32. article 3 of the same order is replaced by the following provision: «art.» 3. the reduction of premiums for the redistribution of work shall be: 1 ° 4 000 francs per quarter per worker referred to in article 2, § 1, and this per hour of reduction of working time, and this in eight quarters and from the first day of the first full quarter in which the reduction of working time has been operated and at the earliest from the date of the first day of the quarter following the quarter in which the collective agreement referred to in article 1 was approved. The maximum reduction of premiums is fixed at sfr24 000 per worker and per quarter;
2 °, 85% of the amounts referred to in 1 ° and this, during the four quarters following the eight quarters referred to in 1 °;
3 ° 70% of the amounts referred to in 1 ° and this, from the fifth to the eighth next quarter the eight quarters referred to in 1 °;
4 ° 55% of the amounts referred to in 1 ° and this, from the ninth to the twelfth quarter following the eight quarters referred to in 1 °;
5 ° 40% of the amounts referred to in 1 ° and this, from the thirteenth to the sixteenth next quarter the eight quarters referred to in 1 °;
6 ° 25% of the amounts referred to in 1 ° and this, from the seventeenth to the twentieth next quarter the eight quarters referred to in 1 °.
If, in comparison with the same quarter of 1996, the company compensates, in accordance with the provisions of article 1, § 3, paragraph 2, for less than 90% the total number of hours of work released by additional commitments as a result of the reduction of working hours, the dollar amounts in the 2 ° to 6 ° shall be reduced by a percentage which is equal to the difference between 90% and the percentage of the compensation carried out hours of work for the quarters respective.
S. 33. article 4 § 1 of the same order is completed by the following: "chapter II, Section VI, subsection 2 of the Act of 26 March 1999.
S. 34. in the same order, an article 4A is inserted, worded as follows: «art.» 4bis. companies which, in accordance with the provisions of article 1, § 3, proceed to compensatory commitments less 100% of the number of hours of work released as a result of the reduction of working time, cannot spend payroll released to the compensation for the loss of earnings of workers referred to in article 2, § 1.
These companies can not allocate the percentage of the reduction of the costs referred to in article 3, which is obtained by the difference between 100% and the percentage of the compensatory commitments to fill the hours of work released, to offset the loss of earnings of workers referred to in article 2, § 1.
».
Subsection II. -The four-day week for reasons falling within the organization work article 35. this sub-section applies to employers and workers who fall under the application of the law of 5 December 1968 on collective labour agreements and joint committees.
S. 36 § 1. Referred to in article 35 employers who have a trade union delegation or occupy 50 workers or more to 30 June 1997 shall conclude a collective labour agreement relating to the establishment of the four-day week for reasons falling within the organisation of the work in accordance with the provisions of the above-mentioned Act of 5 December 1968 to qualify for the benefits of this subsection. This collective labour agreement must meet the conditions of articles 37 and 38.
§ 2. Employers with fewer than 50 workers at June 30, 1997 and have no trade union delegation must conclude an agreement on the establishment of the four-day week for reasons falling within the organisation of the work in order to enjoy the benefits of this subsection. This agreement must meet the conditions of articles 37 and 38.
The King may, by deliberate order in Council of Ministers, establish the provisions and detailed rules concerning the procedure to be followed by companies at the conclusion of the agreement referred to in the preceding paragraph.
S.
37 § 1. The collective labour agreement and the agreement referred to in article 36 shall meet the following conditions in order to obtain the approval referred to in article 38: the collective agreement or the agreement shall indicate the complete identification of the company;
the collective agreement or the agreement should mention the fact that it

or it was concluded (e) in pursuance of this subsection II;
the collective agreement or the agreement shall include a commitment in employment by which it is made new commitments to comply with the provisions of § 2;
the collective labour agreement or the agreement shall indicate the way in which the introduction of the four-day week for reasons falling within the organisation of the work leads to the lengthening of the total time of the company's production;
the collective agreement or the agreement shall fix the reporting procedure to the Minister who had employment and labour in his/her attributions regarding the results of the introduction of the week four days for reasons falling within the Organization of the work. The Minister who had employment and labour in his/her attributions transmits the results of this report to the Higher Council on employment.
§ 2. Order benefit decreases in contributions referred to in article 38, the company must prove that: has) the volume of work of the quarter concerned increased by at least 10% compared with the corresponding quarter of 1997.
The volume of work per quarter is calculated according to the following provisions: 1 ° for workers full time, with the exception of the full-time workers who are not occupied at all times five days a week: (j + v + a) /w;
2 ° for a part-time worker as well as a full time worker who is not continuously manned five days a week: h 5 x (j + v + a) j x m x w means: j = the days referred to in article 24, 1 °), b), c) and (e)) of the royal decree of November 28, 1969, made pursuant to the law of 27 June 1969 revising the Decree-Law of 28 December 1944 on social security workers, with the exception of the days covered by the allowances referred to in article 19, § 2, 2 ° a), b), d) and (e)) of the royal decree.

h = hours that correspond to the days covered by j;
v = the days referred to in article 24 d) of the royal decree of November 28, 1969, supra;
a = the assimilated days declared to the national agency of insurance with the exception of the days of temporary unemployment resulting from economic causes referred to in article 51 of the Act of 3 July 1978 on contracts of employment;
w = number of calendar days from the calendar quarter with the exception of Saturdays and Sundays;
m = the average number of hours per week of a full-time worker who performs the same kind of work, within the company, or failing that, in the sector, as the part-time worker.
The volume of work of a company by quarter is equal to the sum of all individual of the full-time workers and part-time work volumes.
(b) the number of workers employed during the quarter concerned under the regime of the four days a week increases with at least a same percentage as the volume of work for the same quarter, compared to workers who were already in function before the introduction of the week four days and who are directly concerned by the introduction of the week of the four days.
The King may determine the provisions and detailed rules regarding the calculation of the increase in the number of workers employed under a regime of four days a week.
§ 3. Are not considered to be workers newly hired as part of the commitment on employment included in the collective labour agreement or the agreement (e) to the § 1: the worker hired in the framework of the hiring plan, referred to in title IV, chapter II of the Act of 21 December 1994 amending social and various provisions, for the period of the premium reduction;
the worker hired by a merger or a takeover of another institution or company or following a transfer within institutions or undertakings of the same group;
the worker hired under order royal No. 474 of October 28, 1986 on the establishment of a system of contract funded by the State with some local authorities;
the worker engaged under article 60, § 7 of the Organic Act of 8 July 1976 by the public social assistance centres, in pursuance of article 33 of the law of 22 December 1995 on measures to implement the multiannual plan for employment;
young occupied as part of order royal No. 495 of December 31, 1986, establishing a system combining work and training for young people from 18 to 25 years and laying temporary reduction in employer contributions social security due in the head of these young people.

the worker hired under Title III, chapter IV of the Act of 26 July 1996 concerning the promotion of employment and the preventive safeguarding of competitiveness;
the worker hired under Title IV Chapter II of the royal decree of 24 December 1993 on the implementation of the law of January 6, 1989, for the safeguarding of the country's competitiveness;
the worker involved in the royal decree of 5 February 1997 establishing measures to promote employment in the non-profit sector;
the worker engaged under the royal decree of 24 November 1997 containing more specific conditions relating to the establishment of the reduction of premiums for the redistribution of working time pursuant to article 7, § 2, of the Act of 26 July 1996 concerning the promotion of employment and the preventive safeguarding of competitiveness.
S.
38. in order to benefit from the reduction of contributions referred to in article 39, the collective labour convention or agreement referred to (e) in article 36 shall be approved by the Minister who had employment and labour in his/her attributions. for this purpose, the company must submit the collective agreement or agreement for the approval of the Minister who had employment and labour in his/her attributions.
This collective labour agreement or this agreement are submitted to the registry of the service of the collective work of the Ministry of employment and Labour Relations.
S. 39. the reduction in contributions is fixed for every worker who was hired following the introduction of the regime of the four days a week for reasons falling within the Organization of the work to: 1 ° an exemption full employer social security contributions referred to in article 38, paragraph 3, 1 ° to 7 ° and 9 ° and § 3A of the Act of 29 June 1981 laying down the General principles of social security for workers employed in 8 quarters producing its effects first day of the first full quarter during which the four-day week was introduced for reasons falling within the Organization of labour and no earlier than the first day of the quarter following the quarter during which the collective labour convention or agreement referred to (e) in article 35A was approved (e);
2 ° 85% of exemption referred to in 1 ° and during the four quarters following the eight quarters referred to in 1 °;
3 ° 70% of the exemption referred to in 1 °, from the fifth to the eighth next quarter the eight quarters referred to in 1 °;
4 ° 55% of the exemption referred to in 1 °, from the ninth to the twelfth quarter following the eight quarters referred to in 1 °;
5 ° 40% of exemption referred to in 1 °, from the thirteenth to the sixteenth next quarter the eight quarters referred to in 1 °;
6 ° 25% of the exemption referred to in 1 °, from the seventeenth to the twentieth next quarter the eight quarters referred to in 1 °.
The reduction of contributions referred to in 1 ° to 6 ° can rise up to 50,000 francs per quarter per additional worker full-time and may be granted for the additional commitments that correspond to 25% of the number of workers migrating to the regime of the four days a week during the quarter concerned.
The King determines the provisions concerning the determination of the maximum amount of the premium reduction granted for additional workers employed part-time.
S.
40 § 1. An employer referred to in article 35 may not, for a worker referred to in article 39, at the same time the reduction of contributions referred to in article 39 and the reduction of the contributions of concerned social security benefit: in title IV, chapter II of the royal decree of 24 December 1993 on the implementation of the law of January 6, 1989 from preventive of competitiveness backup;
in title III, chapter IV of the Act of 26 July 1996 concerning the promotion of employment and the preventive safeguarding of competitiveness;
in article 8 of the royal decree of February 24, 1997 containing more specific conditions relating to the agreements for employment in application of articles 7, § 2, 30, § 2, and 33 of the Act of 26 July 1996 concerning the promotion of employment and the preventive safeguarding of competitiveness;
in the hiring plans referred to in title IV, chapter II of the Act of 21 December 1994 amending of social and diverse provisions;
in the royal decree of November 24, 1997, supra.
§ 2.
A company that benefits from the reduction of contributions referred to in article 39 may, where appropriate, for the same worker and during the same period benefit from the target reduction: 1 ° in the provisions of article 35 of the Act of 29 June 1981;
2 °, in the provisions of title VII of the royal decree of 24 December 1993 supra;
3 ° in the provisions of the royal decree of 5 February 1997 supra.
The simultaneous application of various reductions can never have the consequence that an employer has the same worker of a reduction in employer contributions exceed the amount of employer contributions to social security referred to in

article 38, paragraph 3, 1 ° to 7 ° and 9 °, and § 3A of the Act 29 June 1981 for the quarter concerned.
Section VII. -Actions with discount stock options subsection Ie. -Options on shares art. 41. for the purposes of this subsection, shall mean: 1 ° society: any Belgian company or foreign legal entity;
2 ° action: any action, share or profit share of a company;
3 ° option: the right to buy or to subscribe, on the occasion of the increase of the capital of a company, a number determined of shares at a fixed or determinable price for a specified period;
4 ° offer: the offer of option notified to the recipient;
5 ° scholarship: any regulated market or other market opened regularly active.
S. 42 § 1. In the head of it, the benefits of any kind obtained by reason of or on the occasion of the professional activity of the beneficiary, in the form of free allocation or non-elective are professional income that is taxable, when it has not affected the exercise of his professional activity, at the time of the award of this option.
The option is, to tax, intended to attributed the sixtieth day following the date of the offer, even if the exercise of the option is subject to suspensive or Resolutive conditions, unless the recipient has, before the expiry of this period, notified in writing to the applicant his refusal to accept the offer.
§ 2. When it comes to options or actions not affected by the beneficiary to the exercise of his professional activity, the benefits obtained on the occasion of the alienation of an option, the exercise or disposition of shares acquired by the effect of this exercise are not taxable income.
S. 43 § 1. The amount of the taxable benefit under article 42 § 1, is determined in accordance with the following paragraphs and, in the case of pay option, this amount is reduced by the intervention of the recipient of the benefit.
§ 2. When it comes to options listed or traded on the stock exchange, the taxable benefit is determined from the last closing price of the option preceding the day of the offer.
§ 3. In cases not covered by paragraph 2, the taxable benefit is fixed at a flat rate to a percentage of the value, at the time of the offer, the shares covered by the option.
§ 4. For the purposes of paragraph 3, the value of shares is determined as follows: 1 ° when it comes of shares listed or negotiated on the stock market, the value of the action is, at the option of the person offering the option, the average price of the share during the 30 days preceding the offer or the last course of fence 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 offering the option with the assent of the external auditor of the issuer of the shares on which the option or, in the absence of Commissioner reviewer in this company, by a company auditor appointed by it, or if the issuing corporation is non-resident by an accountant of comparable status designated by it.
When it comes to shares of the capital or of the social fund, the value referred to in paragraph 1, 2 °, cannot be less than the book value of these shares according to the latest annual accounts of the issuing company closed and approved by the competent authority before the date of the offer.
When it comes to non-representative parts of the capital or of the social fund, the value referred to in paragraph 1, 2 °, is determined from the rights conferred on them by the statutes of the issuing company.
§ 5. For the purposes of paragraph 3, the taxable benefit is fixed at a flat rate to 15% of the value determined in accordance with § 4.
When the option is granted for a period longer than five years from the date of the offer, the taxable benefit is increased by 1% of the said value per year or part of a year beyond the fifth year.
§ 6. The percentages laid down in § 5 shall be reduced by half when the following conditions are met: 1 ° the exercise price of the option is determined with certainty at the time of the offer.
2 °, the option has the following clauses: has) it cannot be exercised before the expiration of the third calendar year following that in which the supply takes place, or after the expiration of the tenth year following that during which the offer was held;
(b) it may not be transferred inter vivos;
3 ° the risk of decrease in value of the shares on which the option after the allocation thereof cannot be covered directly or indirectly by the person who assigns the option or by a person who is with it in the links of interdependence;
4 ° the option relates to shares of the company for the benefit of which the professional activity is carried out or to shares of another corporation that has a direct or indirect participation in the meaning of the royal decree of 8 October 1976 on the annual accounts in the first companies.
When the condition referred to in paragraph 1, 2 °, is not satisfied, the percentages laid down in § 5 are nevertheless reduced by half when the beneficiary undertakes to comply with the obligations prescribed by the provisions referred to in this paragraph.

When the risk referred to in paragraph 1, 3 °, is covered subsequent to the date of 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 regarded as taxable income of the year during which the recipient transfers his domicile or headquarters of his fortune abroad and no later than as income of the eleventh calendar year following that in which the offer took place, unless, in the case referred to in paragraph 2, the taxpayer furnishes proof no later than in support of its declaration to individuals or non-residents, tax relating to income: that the option was not transferred;
and that the option has been 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, shares covered by the option, this difference is added to the taxable benefit in the cases referred to in §§ 4 to 6.
§ 8. When the option is, at the time of the offer or until the expiry of the period for the exercise of the option, of clauses that have the effect of granting an advantage to the recipient of the option, this benefit is a professional income of the taxable period in which it becomes certain, insofar as it exceeds the amount of the taxable benefit determined at a flat rate at the time of the option.
S. 44. the person who assigns resulting from option and taxable benefits on the part of the beneficiaries is required to produce the individual sheets and summary sheets required by articles 57 of the Tax Code on the 1992 revenues, failing which those benefits are considered abnormal or gratuitous to add to its own income taxable benefits.

If the options are granted by a non-resident corporation, without establishment in Belgium, by reason or on the occasion of the professional activity of the beneficiary for the benefit of a Belgian taxpayer, the arrangements provided for in the preceding paragraph applies to the latter.
S. 45. insofar that it is not waived, the provisions of the 1992 income tax Code shall apply to this subsection.
S. 46. the total amount of the proceeds of the taxation of the benefits referred to in articles 42, § 1 and 43, § 8 is assigned according to the percentages laid down in pursuance of article 89, § 2, of the Act of 21 December 1994 amending social and various provisions, the overall management ONSS, referred to in article 5, paragraph 1, 2 °, of the law of 27 June 1969 revising the Decree-Law of 28 December 1944 on social security for workers , and to the Fund for the financial equilibrium of the social status of self-employed persons referred to in article 21bis of the order royal No. 38 of 27 July 1967 organizing the social status of self-employed persons.
S.
47 § 1. Articles 41 to 45 apply to options granted from January 1, 1999.
§ 2. Section 45 of the Act of 27 December 1984 of the tax provisions, amended by article 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 options granted before January 1, 1999.
§ 3. Article 46 comes into force from the 2000 tax year.
Subsection II. -Issuance of shares at discount art.
48. article 2, paragraph 1, 3 °, of the law of 12 April 1965 on the protection of workers compensation is interpreted as follows: "the benefit derived from the issuance of shares at discount in accordance with article 52septies of the coordinated laws on commercial companies is not considered a benefit referred to in article 2, paragraph 1, 3 °, of the law of 12 April 1965 on the protection of the workers. ''
S. 49. article 36 of 92 income tax Code is interpreted as follows: "the advantage obtained the award of options on shares or units issued on the occasion of a capital increase in the context of article 52septies of the coordinated laws on commercial companies or when subscribing to discounted shares or rights under this article. is not considered to be a taxable benefit on the part of the beneficiaries. ».
Section VIII. -Cheques-services art.

50. for the purposes of this chapter, is meant by: 1 ° cheques-services: cheques for payment of half the maximum, the part of the invoice for the cost of the worked hours, excluding VAT, for domestic work, in accordance with the scope of application referred to in article 52;
2nd company registered: company registered as a contractor under the royal decree of 26 December 1998 implementing articles 400, 401, 403, 404 and 406 of the Code of taxes on income 1992 and article 30A of the law of June 27, 1969, revising the Decree-Law of 28 December 1944 on social security for workers and to which class 22 of the annex to this royal decree is granted.
S. 51. a natural person who appealed to a company registered for execution of internal works of painting and line-up, at his main home, excluding the business premises, may benefit from financial assistance in the form of cheques-services, conditions and in the manner established by the King by Decree deliberated in the Council of Ministers.
To this end, the le Roi King shall determine inter alia: financial compensation maximum, without that it does however exceed CHF 40,000 per year and per principal residence;
the form of the cheque-service as well as the maximum number of cheques-services;
the terms to maintain the amount of the financial interventions within the limits of the amount provided for this purpose. S. 52. the implementing rules and the terms and conditions as referred to in article 51 will have, on an experimental basis, valid for 2 years from their entry into force. The King may, by Decree deliberated in the Council of Ministers, after evaluation, extend the validity and extend the scope to other categories of Interior work in the main home, excluding the business premises, as well as corresponding categories of entrepreneurs.
S. 53. the King means the institutions responsible for the implementation and the officials responsible for the control of compliance with the provisions of this Act and its orders of execution, as well as the implementing of control and restitution of unduly granted financial interventions.
S.
54. the King shall determine the modalities of allocation of funding of the cheques-services, the cost of which, to the extent of the distribution key referred to in article 89, § 2, of the Act of 21 December 1994 amending social and various provisions is supported by the NSSO-global management referred to in article 5, paragraph 1, 2 °, of the law of 27 June 1969 revising the Decree-Law of 28 December 1944 on social security for workers , and secondly by the overall of the social status of the self-employed financial management referred to in article 2 of the royal decree of 18 November 1996 introducing a financial global management in the social status of self-employed persons pursuant to chapter I of title VI of the law of 26 July 1996 on the modernization of social security and ensuring the viability of the statutory pension schemes.
Section IX. -Balance sheet office art.
55. article 45 of the law of 22 December 1995 on measures to implement the multiannual plan for employment is supplemented by the following paragraph: "the King may, by Decree deliberated in the Council of Ministers, under the conditions that it determines, exempt categories of companies mention all or part of the data in the social balance sheet, provided that these data can be provided by company in the same form and in the same time frame, by an administrative authority or a body approved by the public authority. This administrative authority or organization provides these data to the National Bank and employers who shall communicate them to councils, Trade Union delegations and workers in accordance with the arrangements made under article 46. ».
S. 56 A section 46 of the Act, the words 'employment measures referred to in article 45, paragraph 3' shall be deleted.
S. 57. an article 46bis, worded as follows, shall be inserted in the Act: «art.» 46bis. each year, the King determines, by Decree deliberated in the Council of Ministers, the measures in favour of employment which must be included in the social balance sheet. ».
S.
58 section 48 of the Act, the words «except those under article 46bis» are inserted between the words 'the orders referred to in this chapter' and the words 'are subject.
Section x. - Economy social sub-section Ire. -Definition and General art. 59. by social economy of integration, means: initiatives whose social purpose is the social and professional integration of job seekers particularly difficult to place, through a production activity of goods or services, and which meet the following terms: after the start-up phase, the audience must be busy or at least 50% of the total training;
at least 10% of the staff of its audience must be composed of competent personnel to lead and develop social training and guidance programmes;
having adopted the legal form of a non-profit association, cooperative society, social purpose or other legal forms provided that the objectives and aims are social and collective;

do not have a majority of the 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, means particularly difficult to place job seekers: job seekers who, at the time of their commitment or the beginning of their training course, are either disabled either vacant for at least 12 months, got more than a lower secondary education certificate or equivalent and have social difficulties.
Subsection II. -Markets public art. 60A section 4 of the Act of 20 March 1991 organising the approval of contractors, a § 4, worded as follows is added: "§ § 4 4» The social economy enterprises of insertion referred to in article 59 of the Act of 26 March 1999 on Belgian employment 1998 action Plan and various provisions, which comply with the conditions laid down in the § 1, 1 ° and 3 ° to 7 °, can obtain a license as a contractor. ».
Sub-section III status of the trainees in training by work article companies 61. at article 2, 2 °, of the royal decree No. 499 of 31 December 1986 regulating social security for some disadvantaged youth, the words 'less than 25 years' are replaced by the words "less than 30 years.
Sub-section IV. -Measures tax s. 62. article 21 of the 1992 income tax Code, amended by article 134 of the law of 22 March 1993, by article 5 of the law of 6 July 1994, by article 2 of the law of March 22, 1995, by article 2 of the law of 20 December 1995 and article 4 of the law of December 22, 1998 is complete as follows: ' (10 ° the first instalment of 5,000 francs of interest or dividends allocated or assigned by companies with a social purpose: who are approved jointly by the Minister of finance and the Minister or Ministers who have the skills required in their powers, which have exclusive social objective: has) assistance to persons;
b) renovation of the economic activity sites disused;
c) the protection of the environment, including recycling;
d) the protection and conservation of nature;
(e) the acquisition, construction, renovation, sale or lease of housing);
(f) assisting countries in the process of development;
(g) the production of sustainable energy;
(h) training);
i) financing companies referred to above, and as their statutes stipulate that all of the net assets liquidation is reinvested in another company with a social purpose referred to in the preceding indent. ».
S. 63. in article 199 of the code, replaced by article 24 of the Act of 22 December 1998, the words 'referred to in article 21, 5 ° and 6 °,' are replaced by the words 'referred to in article 21, 5 °, 6 ° and 10 °,'.
S. 64. in article 221, 2 °, of the same code, replaced by article 33 of the law of December 22, 1998, the words 'referred to in article 21, 5 ° and 6 °,' are replaced by the words 'referred to in article 21, 5 °, 6 ° and 10 °,'.
S.
65. article 313, paragraph 1, 5 °, of the same code, replaced by article 8 of the Act of 16 April 1997, is replaced by the following provision: "5 ° income referred to in article 21, 5 °, 6 ° and 10 °, insofar as they exceed the limits established at the 5 °, respectively 6 ° and 10 ° of the said article and where withholding tax is not retained on this surplus. ''
S. 66. articles 62 to 65 shall apply to income allocated or assigned from January 1, 1999.
S. 67. in the head of companies recognized in pursuance of chapter II of title IV of the Act of 21 December 1994 amending social and various provisions, are excluded from the profits to be taxed at the corporate tax, profits kept in the heritage of the company for the taxable periods closed during the period for which it is recognized by the Minister of employment and labour to qualify for exemptions from employer contributions
social security.
The exemption of these profits kept in the heritage of the company is granted and maintained that if: 1 ° exempt profit are worn and maintained in a separate account of the liabilities;

2 ° exempt profit do not base the calculation of the annual allocation of the legal reserve or remuneration or duties whatsoever.
In the event where one or other of these conditions ceases to be observed during an accounting period, previously exempt profit are considered as profits obtained during this fiscal year.
Provided that it is not waived, the provisions of the 1992 income tax Code, shall apply for this article.
This section comes into force from the 1999 tax year.
Section XI. -Sector non marchand subsection Ie. -Central Council of economy s. 68. at article 2 of the Act of 20 September 1948 on the organisation of the economy, the following changes are made: 1 ° to the paragraph 1, the word "fifty" is replaced by "fifty-six";
2 ° in paragraph 2 (a), the words 'agriculture, trade and Crafts' are replaced by the words "agriculture, trade and crafts and the non-profit sector.
Subsection II. -Maribel social group organization of employers article 69. by way of derogation from the provisions of article 31 of the Act of 24 July 1987 on temporary work, temporary agency work and of workers at the disposal of users, workers engaged in the links of an employment contract pursuant to article 35, § 5, paragraph 2 of the law of 29 June 1981 laying down the General principles of social security for workers , as part of a voluntary employers ' group, may be made by one of the employers of the Group at the disposal of other employers in the group, provided that the conditions and the duration of this provision are found by a writing signed by the employers concerned and the worker, written before the start of provision and brought to the attention of the Minister who had employment and labour in his/her attributions.
Sub-section III. -Maribel social pooling art.
70 § 1. Article 35, § 5, paragraph 3, of the law of 29 June 1981 laying down the General principles of social security for employed persons, inserted by the law of February 13, 1998, is replaced by the following subparagraphs: ' under the preceding paragraph and for employers of the private non-profit sector, it is created within the Ministry of employment and labour. : 1 ° one or more sector funds supplied by the amount of the reduction referred to in the preceding paragraph.
The King determines, by Decree deliberated in the Council of Ministers, the terms and conditions of payment and allocation as well as the terms and conditions of formation and operation of these funds;

2 ° a fund recovery of reductions in employer contributions unduly granted under paragraph 2 of this article. This Fund is established by the recovery of the proceeds of the reduction of employer contributions to employers in the private sector referred to in paragraph 2 of this article. Are recorded under separate headings of this Fund: recoveries in charge of hospitals and psychiatric care homes;
recoveries to employers other than those referred to in the previous indent.
The King determines the terms and conditions of recovery, payment and allocation to the Fund for recovery of the amount of the reductions referred to in the preceding paragraph which have been unduly granted as well as the terms of constitution and operation of this Fund.
The rules relating to the allocation of resources from the Recovery Fund are determined by the King, by Decree deliberated in the Council of Ministers. The distribution is subject to the Council of Ministers for approval.
Twice per year, at the time of the preparation of the budget and budgetary control, a report on the allocation of the resources of the funds referred to in paragraph 3, 1 ° and 2 °, is addressed to the Minister who has the Budget in charge by the Minister who had employment and labour in his/her attributions, the Minister who has Affairs in his or her attributions and , in the areas within its competence, by the Minister having health in its attributions.
The King may, by Decree deliberated in the Council of Ministers, increase the amount of 9 750 francs. »
§
2. The King may postpone the date of entry into force of the provisions of this subsection at a later date.
S. 71. it is created: 1 ° within the Ministry of Social Affairs, public health and the environment, a fund financed by the proceeds of reductions in employer contributions to eligible employers, referred to in article 35, § 5, paragraph 2 of the law of 29 June 1981 laying down the General principles of social security for workers, hospitals and psychiatric public-sector care homes affiliated to the national social security agency. The King fixed each year, by Decree deliberated in the Council of Ministers, the amount of the above product for the sector concerned.
According to the rules laid down by the King, by Decree deliberated in the Council of Ministers, the availability of this Fund, after deduction of administrative costs, are assigned to jobs with the aforementioned employers.
The Fund is managed by a management body composed of equal numbers of representatives of employers in the sector concerned and representatives of workers in the sector concerned. The King determines, by Decree deliberated in the Council of Ministers, the composition of this management body.
To run the preceding paragraphs, the supra management authority concluded a management agreement with the Minister that the employment and work within its remit, the Minister who has social affairs within its remit, the Minister having health in its attributions. On the proposal of the above-mentioned Ministers, this management agreement is approved by royal decree deliberated in the Council of Ministers. This management contract focuses especially on the arrangements for control of the amounts made available to them and their allocation;

2 ° within the Ministry of employment and labour, a fund financed by the proceeds of reductions in employer contributions to eligible employers, referred to in article 35, § 5, paragraph 2, of the aforementioned Act, public sector affiliated to the national social security Office other than those referred to in 1 °. The King fixed each year, by Decree deliberated in the Council of Ministers, the amount of the above product for the sector concerned.
According to the rules laid down by the King, by Decree deliberated in the Council of Ministers, the availability of this Fund, after deduction of administrative costs, are assigned to jobs with the aforementioned employers.
The Fund is managed by a management body composed of equal numbers of representatives of employers in the sector concerned and representatives of workers in the sector concerned. The King determines, by Decree deliberated in the Council of Ministers, the composition of this management body.
To run the preceding paragraphs, the supra management authority concluded a management agreement with the Minister that the employment and work within its remit, the Minister who has Affairs in his or her attributions and the Minister that public health in its attributions. On the proposal of the above-mentioned Ministers, this management agreement is approved by Decree deliberated in the Council of Ministers. This management contract focuses especially on the arrangements for control of the amounts made available to them and their allocation;
3 ° a fund recovery of reductions in employer contributions unduly granted pursuant to section 35, § 5, paragraph 2 of the aforementioned law. This Fund is established by the recoveries of the product of the reduction of employer contributions to employers referred to the 1 ° and 2 °. Are recorded under separate headings of this Fund: recoveries in charge of hospitals and psychiatric care homes;
recoveries to employers other than those referred to in the previous indent.
The King determines the terms and conditions of recovery, payment and allocation to the Fund for recovery of the amount of the reductions referred to in the preceding paragraph which have been unduly granted as well as the terms of constitution and operation of this Fund.
The rules relating to the allocation of resources from the Recovery Fund are determined by the King, by Decree deliberated in the Council of Ministers. The distribution is subject to the Council of Ministers for approval, after the opinion of the negotiating committee competent general.
Twice a year, at the time of the preparation of the budget and budgetary control, a report on the allocation of the resources of funds provided for in 1 °, 2 ° and 3 ° is addressed to the Minister who has the Budget in charge by the Minister who had employment and labour in his/her attributions, the Minister who has Affairs in charge and , in the areas under its jurisdiction, the Minister having health in its attributions.
When each of the funds referred to in 1 ° and 2 °, does not use all of the proceeds of the reduction of contributions allocated to this Fund, including interest, the balance is deferred to the next quarter. When each of these funds accumulated balance 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 3 °. ».
S. 72. at article 1 of the Act of 1 August 1985 concerning social provisions, § 6, as follows is added: ' ' § § 6 6 The Agency collects from the product's security contributions

social referred to in article 1, § 2, 1 °, of this Act and articles 18 and 18A of the royal decree of 25 October 1985 on execution of chapter I, section 1, of the Act of 1 August 1985 social provisions, the total amount of reductions in social security contributions that eligible employers affiliated to the Office if they had benefited from the advantages provided for in article 35 § 5, paragraph 2 of the law of 29 June 1981 laying down the General principles of social security for employees, minus the amount of actually granted reductions during each quarter.
The Office shall allocate this amount to the Fund, referred to in § 7, paragraph 1, 1 °, created with him, by way of derogation from § 5, for what concerns the social security contributions referred to in § 2, paragraph 1, 1 °. ».
S. 73A article 1 of the Act, it is added a § 7, as follows: ' ' § § 7 7 It is created within the national Office of social security for provincial and local governments: 1 ° a fund financed by the proceeds of reductions in employer contributions that would have been entitled employers referred to in article 35, § 5, paragraph 2 of the law of 29 June 1981, and that are affiliated with the Agency, after deduction of the discounts actually granted. Are recorded under separate headings: reductions in contributions that would have been entitled hospitals and care homes psychiatric, reduced by the amount of the reductions actually granted during each quarter;

reductions in contributions that would have been entitled employers, other than those referred to in the preceding indent, reduced by the amount of the actually granted reductions during each quarter.
According to the rules laid down by the King, by Decree deliberated in the Council of Ministers, the availability of this Fund, after deduction of administrative costs, are assigned to the creation of jobs in the non-profit sector with the employers referred to in 1 °.
This Fund is managed jointly by the Committee of management of the Office. In order to carry out the provisions referred to in 1 °, the Management Committee concluded a management agreement with the Minister that the employment and work within its remit, the Minister, who is Social Affairs in his or her attributions and areas where it is competent, the Minister having health in its attributions. On the proposal of the above-mentioned Ministers, this management agreement is approved by Decree deliberated in the Council of Ministers. This management contract focuses especially on the arrangements for control of the amounts made available to them and their allocation;

2 ° a fund recovery of reductions in employer contributions unduly granted pursuant to section 35, § 5, paragraph 2 of the aforementioned law of June 29, 1981. This Fund is established by the recovery of the proceeds of the reduction of employer contributions to employers referred to in 1 °. Are recorded under separate headings of this Fund: recoveries in charge of hospitals and psychiatric care homes;
recoveries to employers other than those referred to in the previous indent.
The King determines the terms and conditions of recovery, payment and allocation to the Fund for recovery of the amount of the reductions referred to in the preceding paragraph which have been unduly granted as well as the terms of constitution and operation of this Fund.
The rules relating to the allocation of resources from the Recovery Fund are determined by the King, by Decree deliberated in the Council of Ministers. The distribution is subject to the Council of Ministers for approval, after the opinion of the negotiating committee competent general.
Twice per year, at the time of the preparation of the budget and budgetary control, a report on the allocation of the resources of the funds referred to in 1 ° and 2 °, is addressed to the Minister who has the Budget in charge by the Minister who had employment and labour in his/her attributions, the Minister who has Affairs in his or her attributions and , in the areas under its jurisdiction, the Minister having health in its attributions.
When the Fund referred to in 1 ° does not use all of the proceeds of the reduction of contributions allocated to this Fund, including interest, the balance is deferred to the next quarter. When the accumulated balance exceeds the last quarterly the reduction product of contributions paid by the Office to the above funds, the difference is paid by this Fund to the Recovery Fund referred to 2 °. ».
Section XII. -Plane more one, plus two more three s. 74. article 118, § 1, of the programme law of December 30, 1988, amended by the acts of 30 December 1992 and 13 February 1998 is complemented by an 8 °, as follows: «8 ° one worker who proves, in the manner established by the King, it was occupied by the same employer as acting under the provisions of the Act of 24 July 1987 on temporary work. temporary agency work and the placing of workers at the disposal of users at least three months prior to his commitment. ».
S. 75. article 6 § 1 of the royal decree of 14 March 1997 amending of the specific measures for promotion of employment for small and medium-sized companies in application of article 7, § 2, of the Act of 26 July 1996 concerning the promotion of employment and the preventive safeguarding of competitiveness, amended by the law of February 13, 1998, is complemented by a 13 ° as follows : "13 ° a worker who brings, in the manner established by the King, the evidence that it was occupied by the same as interim employer, according to the provisions of the Act of 24 July 1987 on temporary work, temporary agency work and the placing of workers at the disposal of users for at least three months prior to his commitment. ''

Section XIII. -Interruption of career s. 76A article 100, paragraph 1, of the law of rehabilitation of January 22, 1985, the second sentence is replaced by the following sentence: "except in the case of recourse to article 100bis or whether he is a worker of a small or medium business that, to 30 June of the previous calendar year, occupied less than 10 workers, the worker must be replaced by an indemnitee full unemployed receiving benefits for all days of the week.»
S. 77A article 102, § 1 of the Act, the second sentence is replaced by the following sentence: "except in the case of recourse to article 102bis or whether he is a worker of a small or medium business that, at 30 June of the previous calendar year, occupied less than 10 workers, the worker must be replaced by an indemnitee full unemployed receiving benefits for all days of the week. ''
S. 78. article 105, § 1 of the law of 22 January 1985 supra is replaced by: 'The King may, by royal decree deliberated in the Council of Ministers, attach cases, conditions and the procedure for granting the right to the interruption of the professional career and the right to reduction of the work referred to in subsections 2 and 3.'.
CHAPTER III. -Provisions various first Section. -Modification of the royal decree No 5 of 23 October 1978 on the social recordkeeping s. 79. article 4, § 2, of the royal No 5 of 23 October 1978 on the social recordkeeping is replaced by the following provision: "§ § 2 2» Is also considered social document which the holding is prescribed by this order, the register of presence which must be kept in the industries or firms determined by the King by Decree deliberated in the Council of Ministers.
The King determines, also by Decree deliberated in the Council of Ministers, who will be required to keep a register of presence, as well as workers who must be mentioned. ».
Section II. -Modification of the Decree-Law of 28 December 1944 on social security for workers s. 80. in article 7, § 1, paragraph 3, (j), of the Decree-Law of 28 December 1944 on social security for workers, as amended by royal decree No. 13 of October 11, 1978, 'resulting from fluctuations in the exchange rate of the French and Belgian currencies' shall be replaced by the words "resulting from fluctuations in the exchange rate of the French and Belgian currencies that occurred before April 1, 1987.
Section III. -Amendment of the law of 12 April 1960 on the establishment of a social fund for diamond workers art. 81. the title of the Act of 12 April 1960 on the establishment of a social fund for diamond workers is replaced by the following: "law on the establishment of a compensation fund internal for the diamond sector.
S. 82. article 1 of the Act is replaced by the following provision: "Article 1.
An internal compensation for the diamond sector fund is hereby established. ».
S. 83. article 2 of the Act is replaced by the following provision: «art.» 2. the tasks of the Fund are: internal 2 ° the financing and payment of compensation benefits employers who hold workers or workers to the effective work of the diamond, i.e. cleavage, polishing, exercise, crimping and cutting of the diamond. ».
S. 84. in article 2A, paragraph 1 of the same Act, inserted by the Act of July 28, 1962, "by article 2' shall be replaced by the words"by article 2, 1 ° '.
S. 85. in the Act, the following changes are made: in article 2A, paragraph 1,

inserted by the Act of July 28, 1962, in article 4, as amended by Act of 28 July 1962 and in article 10, the words 'social fund' shall be replaced by the word 'Fund '.
in sections 8A, 25, 26 and 27, the words 'social fund for diamond workers' shall be replaced by the word 'Fund '.
S. 86. it is inserted in the same Act, an article 3bis worded as follows: «art.» 3A. all natural or legal persons, who have as a main or ancillary activity industry or trade the diamond, are required to pay an assessment of compensation, to enable the Fund to fulfil the mission entrusted to it under article 2, 2 °. The amount of the levy payable by these people is equal up to 0.10% of the value of each transaction of diamond.
The King determines what is meant by transaction and may prescribe bookkeeping, records and documents as it considers necessary for the purposes of this Act.
The King shall exercise the powers referred to in this article, after consultation with the general management authority. ».
S.
87. article 4 of the Act, as amended by the Act of 28 July 1962, is replaced by the following provision: «art.» 4 § 1. The Fund is managed by a body of general management comprised equal numbers, who is assisted by two committees of management special, respectively responsible for the missions provided for in article 2, 1 ° and article 2, 2 °, of the Act and who are composed as follows: § 2. The general management body is composed: on the one hand, of representatives of organisations of employers, who are represented in the joint commission of industry and trade of the diamond, and representatives of the organisations of importers and exporters of diamond.
other hand, delegates from organizations representative of workers, who are represented in the same JAB.
§
3. The special Management Committee which assists the general management authority for the mission referred to in article 2, 1 °, this Act is composed in the same way as the general management authority.
§
4. Management Committee special which assists the management authority for the mission referred to in article 2, 2 °, of the present law is composed as follows: firstly, for two thirds of the members, by delegates of the representative organizations of employers who are represented within the JAB of the industry and trade in diamond and representatives of the most representative organisations of importers and exporters of diamond and the diamond trade.
on the other hand, to one third of the members, delegates of the representative organisations of workers represented in the joint commission.
§ 5. The members of the body of general management and management committees are appointed by the King.
§ 6. As a transitional measure, the Fund is managed, from the entry into force of this Act, by the existing management body, in anticipation of the appointment of the members of the new management body referred to in this article.
S.
88. article 5 of the Act is replaced by the following: «art.» 5. the statutes of the Fund should mention: 1 ° the name and the seat of the Organization as well as its missions;
2 ° those who can benefit from the advantages granted by article 2, 1 °, the nature and amount of such allowances, as well as their modalities for granting and liquidation;
People who qualify for compensation benefits granted by article 2, 2 °, the nature and amount of such allowances, as well as their modalities for granting and liquidation;
3 ° the amount or the mode of establishment of these contributions and the mode and time of perception, account subject to the following provisions: the amount of the contribution for the financing of benefits, referred to in article 2, 1 °, must not exceed 1/3% of the value of any rough diamond.

The amount of the contribution for the financing of benefits compensation, referred to in article 2, 2 ° cannot be greater than 0.10% of the value of each diamond transaction;
4 ° the method of appointment and the powers of the directors;
5 ° the mode of preparation of the balance sheet and accounts;
(6) the form and the time in which it is reported to the Minister who had employment and work within its remit, by the general's management body and the management committees of the Fund, on the accomplishment of their mission;
7 ° the mode of dissolution, liquidation and allocation of heritage. » Art. 89 article 6 of the Act, the words 'management authority' shall be replaced by the words 'general management authority.
S. 90 A section 12 of the Act, the following changes are made: 1 ° in paragraph 4, 'management authority' shall be replaced by the words "general body of management and special management committees";
2 ° article is supplemented by the following subparagraph: "control is also exercised on the management of the regulations for compensation referred to in article 2, 2 °, a Commissioner of the Government.
».
S. 91. it is inserted in the same Act, article 13bis, as follows: «art.» 13bis. the Government Commissioner referred to in article 12, paragraph 5, of the present law was appointed by the King, on the proposal of the Minister who had employment and labour in his/her attributions.
The Government Commissioner attend advisory meetings of the organs of management, as well as, where appropriate, control bodies. The Government Commissioner may, within a period of four days, take his appeal against any decision it considers contrary to the law or the statutes.
The appeal is suspensive.
This time begins the day of the meeting during which the decision was taken, insofar as the Government Commissioner there was regularly convened and, otherwise, agenda where there knowledge.
If the Minister who had employment and labour in his/her attributions has not pronounced the cancellation within a period of twenty days, taking courses the same day as that referred to in the preceding paragraph, the decision becomes final. ».
S.
92 article 14 of the Act, the words 'benefits insured' shall be replaced by the words 'referred to in article 2, 1 ° benefits.
Section IV. -Pool of sailors of the Merchant Navy s.
93. article 2 of the Decree-Law of 7 February 1945 concerning the social security for the sailors of the Merchant Navy, inserted by the royal decree of February 18, 1997, is supplemented as follows: 'the scope of the present Decree-law is also extended to mobile workers who are bound by a contract of employment entered into after January 1, 1997, with one of the companies referred to in article 13. , § 1, paragraph 1, of the same royal decree of February 18, 1997, which resumed transport of governance obligations, and which are occupied on board ships armed by these companies for transport by sea to and from the Belgium. ».
S.
94. article 3 bis of the Act of February 25, 1964 through a Pool of sailors of the Merchant Navy, inserted by the royal decree of February 18, 1997, is supplemented as follows: "mobile workers who are bound by a contract of employment entered into after January 1, 1997, with one of the companies referred to in article 13 § 1, paragraph 1 of the same royal decree of February 18, 1997. which took over carriage of the Régie obligations, and which are occupied on board ships armed by these companies for transport by sea to and from the Belgium, also registered to the Pool for the duration of their contract of employment with one of these companies.
By way of derogation from article 3, paragraph 1, these workers can be recruited outside of the persons listed in the Pool. The withdrawal of their inclusion in the Pool is automatically made at the end of their contract of employment. ».
S. 95. article 86, § 1, 1 °, of the law on compulsory health care and benefits, insurance co-ordinated on 14 July 1994, amended by the royal decree of February 18, 1997, shall be supplemented as follows: ' e) mobile workers who are bound by a contract of employment entered into after January 1, 1997, with one of the companies referred to in article 13 § 1. , paragraph 1 of the royal decree of 18 February 1997 relating to actions for the dissolution of the Board of maritime transport in application of article 3, § 1, 6 °, of the law of 26 July 1996 to achieve the budgetary conditions of the participation of Belgium to the Union European economic and Monetary Affairs, which have accepted the obligations on the transport of the Régie , and which are occupied ships armed by these companies for transport by sea to and from the Belgium. ».
S.
96. an article 17A, worded as follows, is inserted in the royal decree of 18 February 1997 on measures for the dissolution of the Board of shipping in application of article 3, § 1, 6 °, of the law of 26 July 1996 to achieve the budgetary conditions of the participation of Belgium in the Union European economic and monetary : «Art.» 17A. the provisions of articles 15, § 2, 16 and 17 shall also apply to mobile workers who are bound by a contract of employment entered into after January 1, 1997, with one of the companies referred to in article 13, § 1, paragraph 1, which have resumed transport of the maritime transport authority obligations, and which are occupied on board ships armed by these companies for transport by sea to and from the Belgium. ».
S.

97 at section 2 of the royal decree of 18 April 1997 on measures to promote employment in the marine market in accordance with article 7, § 2, of the Act of 26 July 1996 concerning the promotion of employment and the preventive safeguarding of competitiveness, the words "31 December 1998" shall be replaced by the words "31 December 2002".
S. 98 A article 2, § 2, of the royal decree of 25 April 1997 with exemption from certain employer contributions for the benefit of companies in the sector of dredging in application of article 7, § 2, of the law of 26 July 1996 on the promotion of employment and the preventive safeguarding of competitiveness, the words "1997 and 1998" are replaced by the words "1997". 1998, 1999, 2000, 2001 and 2002.
S.
99A article 3 of the same order, the words "31 December 1998" shall be replaced by the words "31 December 2002".
S. 100. in article 74 of the law of 22 February 1998 establishing of social provisions, the words "31 December 1998" shall be replaced by the words "31 December 2002".
Section V. - Provisions on learning of professions exercised by workers art.
101 A section 41 of the Act of 6 May 1998 amending the law of July 19, 1983, on learning of professions exercised by workers, the following changes are made: 1 ° the first paragraph is supplemented by the words: 'the date of July 1, 1999 may be modified by the King.';
2 ° is added between the paragraph 1 and paragraph 2, a paragraph worded as follows: "However the JDCs learning that have been created under the provisions of the law of July 19, 1983, on learning of professions exercised by workers employed, as they were in force before January 1, 1998, and who had a settlement of learning before this date. may continue to operate under the provisions of the aforementioned law of July 19, 1983, as they were in force until December 31, 1997, until 1 September 1999 at the latest. ».
S. 102A article 59, § 2, of the law of July 19, 1983, on learning of professions exercised by workers, amended by the acts of 24 July 1987 and 6 May 1998, the words 'article 53', are replaced by the words 'article 58 '.
S. 103a article 60 of the same Act, amended by the acts of 24 July 1987 and 6 May 1998, 'article 54' shall be replaced by the words 'article 59 '.
Section VI provisions relating to the interprofessional agreement 1999-2000 subsection 1e. -Efforts to unemployed s. 104. this sub-section applies to employers subject to the law of 27 June 1969 amending the Decree-Law of 28 December 1944 on social security for workers and the orders-laws of the January 19, 1945, relating to social security for minors and assimilated and 7 February 1945 relating to social security for the sailors of the Navy market.
S. 105. the employers referred to in article 104 shall be liable for the years 1999 and 2000, 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 laying down the General principles of social security employees and orders for the implementation of this law.
The King may determine the categories that it withdraws completely or partly from the scope of this article.
This effort is intended for persons belonging to groups at risk or which applies a support plan.
The notion of risk groups is provided by the collective agreement referred to in article 106.
S.
106 § 1. The effort referred to in article 105 is materialized through a new collective work or a collective work extended, concluded in a joint organ, or concluded for a company or a group of companies, for 1999 and 2000.

§ 2. The collective agreement referred to the § 1 shall be concluded in accordance with the law of 5 December 1968 on collective labour agreements and joint committees.
The collective agreement must be lodged at the registry of the Service of the collective labour relations of the Ministry of employment and labour, no later than 1 July of the year to which it relates or to any other date determined by the King. It must mention explicitly that it is entered into pursuant to this subsection.
§ 3. Parties who have signed the collective agreement must file each year an assessment report and a financial overview of the implementation of the collective agreement referred to in paragraph 1 to the registry of the Service of the collective labour relations of the Ministry of employment and labour to no later than July 1 of the year following that to which the collective agreement applies. The terms and conditions to meet the evaluation report and the financial overview can be determined by the King. These evaluation reports are transmitted to the House of representatives.
S. 107 § 1. Employers who are not covered, or for only a portion of their workers, by a collective agreement referred to in article 106 § 1, are required to pay a contribution of 0.10% as referred to in article 105 for the portion of workers who are not covered by such collective's work.
By way of derogation from the provisions of paragraph 1, the contribution of 0.10% is not due for the 1st quarter of 1999 and the contribution for the 2nd quarter of 1999 is set at 0.20%.
§ 2. Institutions responsible for the collection of social security contributions are, each in the case, also responsible for perception and the recovery of the contribution referred to the § 1 and the payment thereof on a special account of the employment fund created within the Ministry of employment and work, in implementation of article 4 of the Decree royal n ° 181 of 30 December 1982 establishing a Fund for the use of the additional wage moderation for employment.
This contribution is considered a social security contribution, particularly as regards statements with proof contributions, payment deadlines, enforcement of civil sanctions and penal provisions, monitoring, the designation of the competent court in case of dispute, the limitation period in proceedings, the privilege and the communication of the amount of the statement of claim from the institutions responsible for the perception and the collection of contributions.
S. 108 A article 10bis, § 1, 1 °, of the royal decree No. 230 of December 21, 1983, concerning training and professional integration of young people, the words: "these businesses or sectors are bound by a collective agreement referred to in article 3 of the royal decree of 27 January 1997 on measures to promote employment in accordance with article 7 «, § 2, of the Act of 26 July 1996 concerning the promotion of employment and the preventive safeguarding of competitiveness, which includes an effort to at least 0.15% for the period from 1 January 1997 to 31 December 1998 "shall be replaced by the words:"these businesses or sectors are bound by a collective agreement referred to in article 109 of the law of 26 March 1999 on the employment 1998 Belgian action Plan and provisions
"variety, which provides an effort to at least 0.15% for the period from 1 January 1999 to 31 December 2000.
Sub-section 2. -Training course of youth arts. 109 § 1. Article 7, § 1, paragraph 2, of the same Decree, as amended by section 5 of this Act, is completed as follows: ' 5 ° persons registered as disabled to a Community Fund or regional social and occupational integration of persons with disabilities and are engaged in a contract of indeterminate duration.
§ 2. Article 12, § 2, of the arrested is completed as follows: «5 ° the commitment of a worker likened to an intern under article 7, § 1, paragraph 2, 5 ° is equivalent to the first year of the occupation in the commitment of a trainee company full-time.
Sub-section 3. -Retirement time full article 110 § 1. In commissions or joint sub-commissions, collective labour agreements may be concluded, providing for the establishment of a regime of conventional retirement, as provided for by the royal decree of 7 December 1992 on the allocation of unemployment in the case of conventional early retirement benefits for workers dismissed that, during the period from 1 January 1999 to 31 December 2000, are aged 56 years or more. In addition, 56 years of age must be achieved during the period of validity of these collective agreements and working at the time of the end of their contract of employment.
The affected worker must, at the time of the end of their contract of employment, rely on 33 years of past professional as an employee, within the meaning of article 114, § 4, of the royal decree of 25 November 1991 on the regulation of unemployment.
In addition, these workers must be able to prove q' at the time of the end of the contract of employment, that they have worked at least 20 years in work arrangements as provided for in article 1 of the collective's work no. 46 reached March 23, 1990 and rendered compulsory by the royal decree of May 10, 1990, or that they are occupied by an employer who falls within the Joint Committee for the construction and what they

have a certificate, issued by the occupational physician, confirming their inability to continue their professional activity.
§ 2. For the purposes of this article, shall be assimilated to days of work for the calculation of the professional past: the period of active service as a militiaman and a conscientious objector in Belgian law enforcement.

the days of career breaks in accordance with the provisions of the Act, relief from January 22, 1985 and the periods during which the worker has interrupted its employed for raising a child of less than 6 years. These assimilations can add up to 3 years;
day on which the worker has interrupted its employed to raise a second child or a following child less than 6 years. These assimilations can be taken into account for a maximum of 3 years in total;
the days of full unemployment with a maximum of 5 years.
§
3. The King may determine the conditions and modalities for the implementation of this article.
S. 111 § 1. A special monthly compensatory employer contribution is introduced as from January 1, 1999. It is intended for the sector of unemployment for each conventional retirement granted under a collective agreement concluded pursuant to article 110.
This particular compensatory contribution is due until the month in which the person in conventional retirement age of 58 years.
§ 2. The amount of the employer's premium monthly compensatory special referred to the § 1 is fixed by his to 50% of the supplementary allowance provided for in the collective labour agreement concluded in accordance with article 110.
This percentage is reduced to 33% for retirement who were replaced by an indemnitee full unemployed which is compensated full unemployed for a year.
§
3. The particular compensatory contribution is made by the debtor of the supplementary allowance, the employer, or the Security Fund of existence to which the employer belongs, or any other person or any other institution subject to the obligation of the employer payment of additional compensation.
The King fixed the terms of payment of the particular compensatory levy if the complementary compensation is due by several different debtors.
§
4. Special compensatory contribution is paid to the national social security Office.
The Office shall pay the proceeds of this contribution is on a special account of the national employment agency.
The particular compensatory levy referred to the § 1 is assimiliee to social security contributions, particularly as regards statements with proof of contributions, payment deadlines, the application of civil remedies and criminal provisions, monitoring, the designation of the competent court in case of dispute, the prescription and the communication of the amount of the claim of institutions entrusted with the collection and the collection of contributions.
Subsection 4. -Early retirement part-time art. 112. in the enterprises and in committees or joint subcommittees, collective labour agreements may be concluded for the period from 1 January 1999 to 31 December 2000 providing for the establishment of a regime of pre-retirement part-time as referred to in the collective labour agreement No. 55 concluded on 13 July 1993, within the national labour Council and rendered compulsory by the royal decree of 17 November 1993 for older workers referred to in article 46 of the law of 30 March 1994 on the social provisions, from the age of 55 years.

The King may determine the conditions and modalities for the implementation of this article.
S. 113 § 1. Article 1 of the Decree royal of 27 January 1997 on measures relating to early retirement part-time in application of article 7, § 2, of the Act of 26 July 1996 concerning the promotion of employment and the preventive safeguarding of competitiveness, "for the period from 1 January 1997 to 31 December 1998" shall be replaced by the words «for the period from 1 January 1999 to 31 December 2000.

§ 2. Article 4 of the same arrested the words '30 June 1996' shall be replaced by the words "30 June 1998".
§ 3. Article 5 of the same arrested the words '31 December 1998' is replaced by '31 December 2000 '.
Subsection 5. -Holiday annual s. 114. in section 9 of laws relating to annual holidays for workers, coordinated by the royal decree of 28 June 1971, amended by the royal decree of 1 March 1989, the figure '14.80% ' is replaced by ' 15.18%.
S. 115. article 65 of the same laws, amended by the law of December 30, 1988, is replaced by the following provision: S. 65 § 1. The King may decide that a share of 8% or 6% included in the annual '9.90% ' contribution referred to in article 3, § 4, paragraph 4, of the Decree-Law of 28 December 1944 on social security for workers is not payable by employers who must contribute to a Fund of security when the due contribution to this Fund serves to give respectively the pay double for the second week single and double bonuses relating to the third week and the simple nest egg in the fourth week, is related to the second week, the simple holiday double stipend or double in the third week of vacation, the simple nest egg in the fourth week of holidays and the double stipend for three days of the fourth week of holidays.

In this case, the Security Fund pays to the agency responsible for payment of the holiday pay to workers who have been busy during the holidays among employers to contribute to the Fund, an amount equal to 8% or 6% referred to in paragraph 1.
§
2. The King may decide that the share of '9.90% ' referred to in article 3, § 4, paragraph 4, of the Decree-Law of 28 December 1944 supra does not apply to employers who must contribute to the livelihoods of workers of the construction fund, when the due contribution to this Fund is used to pay the double pay for the second week of vacation, simple bonuses and double in the third week of vacation the simple nest egg in the fourth week of holidays and the holiday double for three days of the fourth week of vacation and simple bonuses and double the assimilated days other than those resulting from military obligations and the strike-related.
In this case, the Security Fund pays to the agency responsible for payment of the holiday pay to workers who have occupied among employers to contribute to the Fund, the part of '9.90% ' referred to in paragraph 1, to the amount of premiums actually collected.
§
3. The King may adapt the percentages referred to in §§ 1 and 2, with regard to the amendment possibly contribution holidays in application of article 19, § 3, 1 °. ».
S. 116A article 19 of the same laws, the following changes are made: 1 ° in the § 1, 1 °, the words 'with the exception of the double legal holiday pay for the third day of the fourth week of holidays"are inserted between the words"holiday bonuses"and"paid by the national Office for annual vacation. "

2 ° § 3, 1 °, is replaced by the following provision: "1 ° modify the annual holiday subscription fixed by the law of 29 June 1981 laying down the General principles of social security for employed persons; in this case, it adapts the provisions still in force of the Decree-Law of 28 December 1944 on social security of workers on this contribution. ».
S.
117. the King may, by Decree deliberated in the Council of Ministers, amend existing legal provisions in order to put them in accordance with the provisions of articles 114 and 115.
S. 118. article 39, § 1, paragraph 1, of the law of 29 June 1981 laying down the General principles of social security for employees is replaced by the following provision: «§ 1.» A deduction equal to the total of the contribution rates of employees set out in article 38, paragraph 2, is made on the part of the statutory holiday pay which does not correspond to the normal compensation for the days of holidays, with the exception of the double legal holiday pay for the third day of the fourth week of holidays. ».
S.
119. in the Decree-Law of 28 December 1944 on social security for workers, the following changes are made: 1 ° in article 3, § 4, paragraph 4, as amended by the royal decree of 1 March 1989, the percentages "9.50" and "15.50" is replaced by the percentages "9.90" and «15.90»
2 ° in the same article, same paragraph, paragraph 6, as amended by the royal decree of 1 March 1989, the "15.50" percentage is replaced by «15.90» percentage
3 ° in article 4, paragraph 1, was, 5 °, amended by the royal decree of March 1, 1989, "15.50" percentages, "7.50" and "9.50" are replaced respectively by '15.90' percentages, "7.90" and «9.90. ».
S. 120. articles 114, 115, 118 and 119 are applicable for the first time to the vacation 1999 year holiday pay calculation.
Section VII. -Accompaniment of the unemployed s. 121. employers for which are applicable the law of 27 June 1969 revision of the Decree-Law of 28 December 1944 on social security for workers and the orders-laws of the January 19, 1945, the security

social minors and related professionals and 7 February 1945 relating to social security for the sailors of the merchant marine, are accountable for the period 1 January 1999 to 31 December 2000, a contribution of 0.05%, calculated on the basis of the overall wages of workers, as provided for in section 23 of the above-mentioned law of 29 June 1981.
By way of derogation from the provisions of the first paragraph, this contribution is not due for the 1st quarter of 1999 and the contribution for the 2nd quarter is set at 0.10%.
The King may exclude wholly or partially the categories it determines the scope of this section.
The institutions responsible for the collection of social security contributions are, each in the case, also charged of perception and the recovery of these contributions, as well as transfer on an account special from the employment fund, created within the Ministry of employment and work, in implementation of article 4 of the Decree royal n ° 181 of 30 December 1982 establishing a trust fund to additional in favour of wage moderation employment.
These contributions shall be considered as a social security contribution, particularly as regards statements with justification contributions, payment deadlines, the application of civil remedies and criminal sanctions, monitoring, the designation of the competent court in case of dispute, the limitation period for actions to justice, privilege and communication of the amount of the statement of claim from the institution responsible for the perception and the collection of contributions.
S. 122 § 1. The proceeds from contributions referred to in article 121 is used to the accompaniment of the unemployed to which applies an individual support plan.
§ 2. The means available to and from 31 December 1998 to the Employment Fund and from, on the one hand, the balance of the means referred to in article 6, § 2, of the royal decree of 27 January 1997 containing measures for the promotion of employment in accordance with article 7, § 2, of the Act of 26 July 1996 concerning the promotion of employment and the preventive safeguarding of competitiveness as amended by section 32 of the Act of 15 January 1999 amending budgetary provisions and resources resulting from the implementation of article 20, § 1, of the law of 3 April 1995 establishing the measures to promote employment and article 6, § 1, of the royal decree of 27 January 1997 supra, amended by article 32 of the Act of 15 January 1999 and on the other hand, contributions which, from 1 January 1999 are due under section 107 of the Act, will be used for the promotion and guidance of learning professions exercised by workers as well as federal law enforcement control, monitoring and mentoring of the unemployed support plan.
S.
123. the King determines by Decree deliberated in the Council of Ministers: 1 ° for which unemployed, in what circumstances, under what conditions and in what manner the contributions referred to in article 122, § 1, are assigned to the accompaniment of unemployed to which applies an individual support plan. The King can provide for the grant of advances which it determines the amount;

2 ° to the accompaniment of the unemployed to which applies an individual support plan, the modalities of allocation of the proceeds of the contributions referred to in article 122, § 1;
3 ° any other measures necessary for the implementation of this section.
Section VIII.
-Unemployment temporary art. 124. at section 50 of the employment contracts Act of 3 July 1978, the following changes are made: 1 ° the following subparagraphs are inserted between the second and the third paragraph: "the employer is required to communicate immediately to the national employment agency unemployment office the first day of actual suspension of the execution of the contract of employment. , under this section, for each calendar month. The King determines the arrangements for reporting to the national agency of employment as well as the terms of weather proof.

The employer is exempted from this if during communication the calendar month a communication has already been made to the worker concerned in accordance with article 51, § 3quater, paragraph 1.
»;
2 ° this article is supplemented by the following subparagraph: "any employer who fails to comply with the provisions of paragraph (3) is required to pay the worker his regular pay for the days during which the contract was actually suspended on the basis of paragraph 1.
If the employer is complying with that late the obligations referred to in paragraph 3, the obligation to pay the remuneration applies only during the period preceding communication. The King determines what is meant by normal remuneration for the purposes of this paragraph. » Art. 125 A section 51 of the Act, the following changes are made: 1 ° in the § 1, paragraph 2, 4 °, "regional office" shall be replaced by the words "unemployment office".
2 ° in § 2, paragraph 5, the words "regional office" shall be replaced by the words "unemployment office".
3 ° in the § 2, paragraph 6, inserted by the royal decree No. 254 of 31 December 1983, "regional office" shall be replaced by the words "unemployment office".
4 ° it is inserted a § 3quater, as follows: "on the advice of the joint commission or the national labour Council, the King may impose the obligation to communicate immediately to the national employment agency unemployment office the first day of actual suspension of the execution of the work contract, under this section, for each calendar month. It determines the modalities of this communication.
The employer is exempted from this if during communication the calendar month a communication has already been made to the worker concerned in accordance with article 50, paragraph 3. »;
5 ° in the § 5A, inserted by the royal decree No. 254 of 31 December 1983, "regional office" shall be replaced by the words "unemployment office".
6 ° the § 5A, inserted by order royal No. 254 of 31 December 1983, is further supplemented by the following paragraph: "the first paragraph shall not apply where a duty of communication exists pursuant to the provisions of § 3quater. ';
7 ° § 7 is supplemented by the following paragraphs: "an employer who fails to comply with the provisions of § 3quater shall pay the worker his regular pay for the days during which the contract was actually suspended under this section.". If the employer does not comply with that late the obligations to the § 3quater, the obligation to pay the remuneration applies only during the period preceding communication. The King determines what is meant by normal remuneration for the purposes of this paragraph.
An employer who fails to comply with the provisions referred to in paragraphs 1 and 3, is required to pay the worker his normal remuneration for a period of seven days taking courses the first day of actual suspension of the execution of the contract; It is required also to pay to the worker, in the period following, for the days during which the performance of the contract has been effectively suspended, under this section, normal remuneration including the King determines the amount. If the employer is complying with that late the obligations referred to in paragraph 3, the obligation to pay the remuneration applies only during the period preceding communication. ».
CHAPTER IV. -Entry into force art. 126. this Act comes into force on 1 January 1999, except: (1) the provisions of chapter II, section III, which take effect January 1, 1998;
2 ° the provisions of chapter II, section IV, with the exception of the provisions of article 35, § 4, of the law of 29 June 1981, such that amended by section 22 of this Act, which entered into force on 1 July 1999.

The King can bring forward the date of July 1, 1999, by Decree deliberated in the Council of Ministers;
3 ° the provisions of article 29, which come into force on the date determined by the King;
4 ° the provisions of chapter II, section VI, which shall take effect on 1 October 1998;
5 ° the provisions of articles 41 to 46, 48 and 49;
6 ° the provisions of chapter II, section X, sub-section IV.
7 ° the provisions of chapter II, section XII, which shall take effect on October 1, 1998;
8 ° the provisions of chapter III, section IV, articles 93, 94, 95, 96 that produce their effects on 26 February 1997.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given in Brussels, on 26 March 1999.
ALBERT by the King: the Minister of employment and labour, Mrs M. SMET Minister of Social Affairs, Ms. GALAN the Minister of finance, j. M.. VIEWFINDER sealed with the seal of the State: the 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, our 1912/3 to 6. -Notice of the State Council, No 7/1912. -Reports, our 1912/8 and 9. -Text adopted by the commission (article 77 of the Constitution), no. 1912/10. -Text adopted by the commissions (article 78 of the Constitution), no. 1912/11. -Amendments, no. 1912/12. -Text adopted in plenary meeting and transmitted to the Senate, no. 1912/13.
Parliamentary Annals. -Discussion and adoption. Meetings of 23 and 25 February 1999.
Senate parliamentary Documents. -Draft transmitted by the House of representatives, n ° 1-1282/1. -Amendments, no. 1-1282/2. -Reports our

1 1282/3 and 4. -Text corrected by commissions, no. 1-1282/5. -Decision not to amend, no. 1 - 1282/6.
Parliamentary Annals. -Discussion and adoption. Meetings of March 25, 1999.

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