The main social law measures provided by the draft Programme Law introduced to the Chamber of Representatives on 25 November 2009 can be summarised as follows:
Expense costs: the burden of proof with regard to such allowances will no longer lie with the NSSO but with the employer (as per 1 January 2010). This measure will be the object of a separate newsletter.
Obligation to affiliate with a social security fund for the self-employed: self-employed workers will no longer benefit from a period of 90 days after the start of their professional activities to affiliate with a social security fund but will have the obligation to do this immediately (and no later than day one of their activities). Self-employed workers who do not comply with this requirement are subject to an administrative fine ranging from 500 to 2,000 EUR (as per 1 April 2010).
Employer contributions on bridge pensions and other forms of early retirement: new employer contributions will apply on early retirement indemnities which were notified after 15 October 2009 and which will become effective at the earliest on 1 April 2010. The contribution of the employer will amount to a percentage of the gross amount of the additional allowance paid on top on the social benefit. This percentage will vary according to the age at which the worker enters the early retirement scheme:
worker’s age: Employer contributions:
50 or 51 years 50 %
52, 53 or 54 years 40 %
55, 56 or 57 years 30 %
58 of 59 years 20 %
60 years or older 10 %
These percentages can be lowered by Royal Decree for companies which are recognised as companies in difficulties or in restructuring according to the Royal Decree of 3 May 2007 on the conventional bridge pension within the framework of the generation pact.
Building sites: for each building site, contractors will be required to daily record electronically all workers occupied on the site.
Supplementary Pension Schemes Database: the NSSO and the NSSO of provincial and local public authorities will have access to the “Supplementary Pension Schemes” database kept by the SiGeDis (“sociale individuele gegevens - données individuelles sociales” organisation). This database compiles information on supplementary pension schemes for Belgian employees and self-employed workers. As a result, it will become easier for the authorities to control whether the special contribution of 8.86 % due by the employer is actually paid.
Exemption from social security contributions: the procedure applicable to the self-employed for obtaining an exemption from social security contributions will be adapted.
New administrative fine for employees: employees whose activities are not registered via Dimona and who knowingly perform undeclared work will be liable to administrative sanctions.
