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LIS variable V2 Mandatory Employer Contributions
Contents Employer contribution
(national programmes) NB: THIS VARIABLE IS NOT AVAILABLE IN ORIGINAL SURVEY
Legislation
Coverage All employers.
Private-sector employers: part of global management contributions for the payment of most state
benefits.
Beneficiary
Public-sector employers : separate contributions for medical care and invalidity benefits, family
(financed programmes)
benefits, professional diseases and pensions (for those administrations affiliated with the "common
pension fund").
Basis of assessement Wages.
Basic contribution: 24.87% paid by the employer (the other 13.07 being paid by the employee).
Wage moderation contribution: 7.48% paid only by the employer.
Contribution for large firms (with 10 or more workers): 1.69% paid only by the employer.
Civil servants contribution: 3.80% for medical care and invalidity benefits, 5.25% for family benefits,
0.17% for professional diseases and 20% for pensions.
Early retirement contribution: BEF 1,000 (EUR 25)to BEF 4,500 (EUR 112) per month for every
Rate
early retiree paid by the employer only for the financing of unemployment insurance.
Lump-sum contributions: BEF 1,000 (EUR 25) paid by the employers for each worker employed who
is not subject to pay social security contributions for the financing of family allowances.
Special compensatory employer contribution: 50% or 33% of the supplementary indemnity to the
unemployment benefits for certain early retirement pensions.
Company cars: 33% of the tax advantage associated with company cars paid by employers only.
Collection
LIS variable V7 Mandatory Contributions for Self-Employment
Contents Social contributions from income from self-employed labour
(national programmes) NB: THIS VARIABLE IS NOT AVAILABLE IN ORIGINAL SURVEY
Legislation
Coverage Self-employed workers
Beneficiary Medical care and invalidity benefits, family benefits, professional diseases, pensions (for those
(financed programmes) administrations affiliated with the "common pension fund")
Basis of assessement
The contribution rates amount to 16.70% plus a fixed amount of BEF 1,200 for the income bracket
up to BEF 1,857,031 and 12.27% plus a fixed amount of BEF 2,400 for the BEF 1,857,031 to BEF
Amount 2,716,355 bracket. No contribution is due for any income above the latter amount, nor for any
income below BEF 382,825. Besides the thresholds and rates, there is also a minimum and a
maximum contribution.
Collection
LIS variable V11 Income Taxes
Contents Personal income tax (impôt des personnes physiques / personenbelasting)
(national schemes) NB: THIS VARIABLE IS NOT AVAILABLE IN ORIGINAL SURVEY
Legislation Articles 3 to 178 of the 1992 Income Taxes Code.
Coverage Individuals who have established their domicile or centre of financial interst in Belgium.
The State (plus a possible surcharge on individuals for the benefit of the municipalities and the
Beneficiary
agglomeration of Brussels).
Taxable income consists of the total net income, of Belgian or foreign origin, in four categories
(income from property, income from capital and securities, earned income, miscellaneous), less
Basis of assessment
certain deductible expenditures. The tax paid is not an allowable expense for the purposes
of any other tax.
Personal allowance: all taxpayers are entitled to a tax-free personal allowance, granted on the
lower tax bands (that taxed at 25 %, then that taxed at 30 %, etc.). Personal allowances are as
follows: unmarried taxpayer BEF 206 000, married taxpayers BEF 162 000 each; they are increased
by the following amounts for dependent children: BEF 144 000 for one child, BEF 112 000 for two
children, BEF 253 000 for three children, BEF 408 000 for four children, BEF 408 000 + BEF 156
000 for the fifth and subsequent children. The personal allowance is also increased to take account
of dependants other than dependent children and of certain special family situations.
Tax reductions are granted within certain limits and subject to certain conditions for taxpayers
Exemptions and reductions contributing to long-term savings schemes. The following are deemed to be long-term savings:
personal contributions to a collective insurance or pensions scheme; individual life assurance
premiums; sums allocated to the redemption or repayment of mortgage loans contracted with a
view to the construction, purchase or conversion of residential accommodation located in Belgium,
backed by a temporary insurance policy under which a decreasing amount is payable on the death
of the insured party; sums allocated to the paying up in cash of an employer company's shares;
payments made under a pension savings scheme.
A tax reduction is also granted on expenditure incurred in connection with the services of local
employment agencies (LEA cheques).
Under certain conditions, the interest on loans contracted with a view to purchasing or retaining
ownership of real property is deductible from income derived from property as are fees or similar
charges paid on the acquisition of a long lease of land or buildings thereon or of similar rights
relating to real estate.
Under certain conditions, charges for collection and custody and other similar charges are
deductible from declared income from capital and securities taxed as a whole. Total net income is
then reduced, under certain conditions and within certain limits, by the following amounts:
Deductions - interest on certain mortgage loans contracted to purchase, construct or renovate residential
property;
- certain maintenance allowances;
- gifts of BEF 1,000 or over to certain institutions;
- expenditure on maintaining and restoring listed buildings and sites;
- expenditure incurred in respect of childcare for one or more children under the age of three;
- the remuneration paid or assigned to domestic staff;
- sums paid to the Treasury by civil servants holding multiple jobs.
For married taxpayers, tax is calculated separately for each spouse according to his or her own
taxable income (earned income separate and remainder of household income). A couple's earned
income is never aggregated. If the earned income of one of the spouses is very small or nil, that
spouse is regarded as having earned a share of the other spouse's income, which is transferred
Tax unit
from one to the other.
The couple's income from property, capital and investment and other sources, and that of their
children where the parents have the legal right to administer it, is aggregated with the earned
income of the spouse whose earned income is higher.
Rate Income bands (1999 values):
- BEF 1 to 253 000: 25%
- BEF 253 001 to 335 000: 30%
- BEF 335 001 to 478 000: 40%
- BEF 478 001 to 1 100 000: 45%
- BEF 1 100 001 to 1 650 000: 50%
- BEF 1 650 001 to 2 420 000: 52.5%
- from BEF 2 420 001: 55%.
Rate Certain incomes are taxed separately at preferential rates.
The tax corresponding to earnings, profits or gains of senior company executives is subject to a
surcharge. However, this surcharge is not applied or is reduced in the case of advance payments
made, at the latest, by 10 April, 10 July, 10 October and 20 December of the year preceding the tax
year.
A rebate is allowed on any amount by which prepayments exceed the overall surcharge.
An additional 3 % crisis levy is also charged, the proceeds of which go to the State.
A surcharge set by the municipalities and a tax in favour of the agglomeration of Brussels may also
be imposed.
By means of assessment books.
Advance payments which count towards the tax due (within certain limits for real estate) are
required in the case of income from immovable property located in Belgium, income from certain
forms of capital and investments, and certain types of earned income, etc.
The advance payment is 1.25 % (0.8 % in some cases) for immovable property located in the
Brussels Capital Region and the Walloon Region and 2.5 % (1.6 % in some cases) for immovable
Collection
property located in the Flemish Region, plus a surcharge accruing to the local authorities.
The advance payment constitutes full discharge in the case of certain income from capital and
investments, declaration of which is optional.
The advance payment in the case of income from investments is normally 25 % for dividends (2).
As regards income from capital and investments other than dividends, the advance payment is 15
%. The advance payment for wages, salaries, pensions, etc. is calculated from tax scales.
LIS variable V13 Mandatory Employee Contributions
Employee contribution (including social contributions on income from labour, from unemployment
Contents allowances, from pensions and from illness/invalidity benefits).
(national programmes) NB: THIS VARIABLE IS NOT AVAILABLE IN ORIGINAL SURVEY
Legislation
Coverage All employees.
Private-sector employees and non-appointed public-sector employees : part of global management
contributions for the payment of most state benefits.
Beneficiary
Appointed public-sector employees (civil servants) : separate contributions for medical care and
(financed programmes)
invalidity benefits and pensions (for those administrations affiliated with the "common pension
fund").
Basis of assessement
Basic contribution: 13.07% paid by the employee (the other 24.87% being
paid by the employer).
Contribution on income Civil servants contribution: 11.05% (of which 3.55% for medical care and
from labour invalidity benefits, and 7.5% for pensions) for civil servants employed by
the local and provincial administration and 14.85% (7.5% only for
survivor's pensions and 7.35% for medical care) for the others.
3.55% of all retirement benefits, incl. holiday pay.
3.5% of early retirement pay.
Contributions from No contributions are due if the pension drops below the legal minumum:
Rate pensions BEF 39,538 for single persons and BEF 46,858 for household heads for
standard retirment and BEF 37,080 (without dependants) and BEF 44,535
(with dependants) for early retirement.
Contributions from 3.5% of the benefit for pensions.
invalidity allowances Same legal minimum as for pensions.
Contributions from
unemployement benefits Not liable to social security contributions.
Contributions from
allowances for industrial
accidents and Same contributions rates as for regular salaries (no employer's
professional diseases contributions).
Collection
LIS variable V16 Sickness benefits
Contents
Sickness benefit for primary incapacity for work (indemnités de maladie / ziekte-uitkeringen)
(national programmes)
First law: law of 28 December 1944.
Current legislation: law on Compulsory Insurance for Health Care and Sickness Benefits (loi relative
Legislation
à l'assurance obligatoire soins de santé et indemnités) , co-ordinated on 14 July 1994; law of 27 June
1969.
Coverage All workers bound by a contract of service and categories assimilated thereto.
Must have ceased all activities because of reduction of earning capacity of at least 66% (primary
incapacity for work).
Must have worked 120 days or assimilated days (paid vacation days and sickness leave days) during
Qualifying conditions
a period of 6 months prior to obtaining the benefits.
Must prove that they have paid sufficient social contributions for the sickness benefits sector, the
Wating period: 1 workinga particular minimum amountinsured person has been unemployed for at
contributions must reach day (no waiting period if the or be completed with personal contributions.
least 9 days within the 21 days prior to the incapacity for work, if incapacity is due to pregnancy or
confinement, for unemployed persons in the employment of the public authorities, and if the worker
has been in cotact with someone suffering from an infectious disease).
Duration: up to 1 year (after that the invalidity period begins, during which invalidity benefits are
granted).
Benefits paid by the employer: manual workers: the employer pays 100% of earnings during the first
7 days, 60% of upper earnings limit and a supplementary indennity (indemnité complémentaire)
Benefits
during the second week, and the supplementary indennity from the 15th to the 30th day; white-collar
workers: 100% of earnings during a period of one month.
Benefits of social protection: 60% of earnings (general rule); 55% of earnings since the 31st day of
disability for co-habitant recipients; up to a ceiling of BEF 3,772.05 (EUR 94) per day; for the
unemployed, the compensation amount for a primary disability cannot exceed, during the first 6
months of work disability, the amount of the unemployment benefit that an unemployed person would
have received if not disabled; self-employed persons do not receive a percentage of a salary, but a
Accumulation with other
income Cannot be a beneficiary of a compensation related to another scheme (e.g. work injuries).
Adjustment Not applicable.
A part of global management practice: global contribution (see V2, V7 and
V13), global State subsidies (BEF 194,291mn in 2000), alternative
financing (VAT), which varies according to need.
Financing principle Other contributions: a share of 5% or 10% levied on car insurnace
premiums, 10% contribution levied on hospitalisation insurance premiums,
Financing royalties paid by the pharmaceutical firms on certain products of theirs and
contributions related to the turnover of pharmaceutical industry achieved
on the Belgian market, 3.55% deduction from pension amounts.
Benefits are fully liable to taxation. No tax relief for incomes below a
Taxation certain threshold; however, there is the possibility of a tax reduction (see
V11).
Contributions No contributions.
LIS variable V17SR Occupational injury and disease benefits n.e.c.
Allocations from accident at work (indemnité pour accident de travail / vergoeding voor
arbeidsongeval ) and cccupational diseases pay (indemnité pour maladie professionelle / vergoeding
voor beroepsziekte) , including:
Contents
- indemnity for loss of income for temporary (full or partial) incapacity for work
(national programmes)
- annual allowance for permanent incapacity for work (plus supplementary allowance)
- annuity for spouse (or other relatives), temporary pension for orphans, funeral allowance and
transport allowance in case of death
First law: law of 24 December 1903 (work injury), law of 24 July 1927 (occupational diseases).
Legislation Current basic legislation: Law of 10 April 1971 (work injury), laws co-ordinated by Royal Order of 3
June 1970 (occupational diseases).
Work injury: workers who are submitted to social security, apprentices and those to whom the Crown
has granted status (self-employed are not covered).
Coverage Occupational diseases: workers who are submitted to social security, apprentices and trainees, even
unpaid, pupils and students exposed to risk because of their instruction (self-employed are not
covered).
Work injury: any accident injury occurred during and as a result of the execution of the work contract
(including the travel between home and work place) - which causes a lesion.
Occupational diseases: list of occupational diseases (Royal Decree of 28 March 1969, as amended)
Qualifying conditions and open system or not included on list, when occupational demands are found to be determining
and direct cause of the disease; proof that the person has been exposed to occupational risk and a
link to the cause must be provided by the victim or the beneficiaries; risk is presumed to exist when
the person works in an enterprise quoted in a list fixed with a Royal Decree.
Waiting period: none for work injury and a minimum of 15 days of
incapacity for occupational diseases.
Duration: until recovery or permanent condition.
Basic earnings used for calculation: effective yearly earnings in the year
preceding the accident or the incapacity due to an occupational disease;
Temporary incapacity ranging between a minimum (for minors and apprentices) of BEF 196,860
(€ 4,880) (wages of adult workers are taken into account when minors
become of age) and a maximum of BEF 984,300 (€ 24,400).
Amount: 90% of basic earnings divided by 365 days per calendar day for
total incapacity, and the benefit equals the difference between earnings
before the accident, and the earnings in partial employment for partial
incapacity.
Duration: from the momnet of consolidation (assessment that the injury
caused by the accident at work or the occupational disease shows some
degree of stability) until death.
Basic earnings: E = total earnings (possibly reconstituted) of year prior to
accident or cessation of work because of occupational disease; maximum
ceiling of BEF 984,300 (€ 24,400) per year (for minors it is the earnings of
adults).
Permanent incapacity Formula: E x t (level of incapacity); except, since April 1st 1984: for
permanent incapacity below 10%: reduced by half between 0% and 5%,
and by one quarter between 5% and 10%.
Benefits Supplementary allowance (allocation complémentaire / aanvullende
uitkering): given in case of care by another person; maximum 12 times the
average monthly guaranteed income, according to the degree of need,
index-linked from the beginning of the period of compensation and
terminated as of the 91st day of hospitalisation.
Surviving spouse: E x 30% for widow or widower; no influence in case of
remarriage after entitlement to benefit; annuity under special conditions for
divorced or separated; no benefit for cohabits.
Orphans: E x 15% for each orphan of father or mother, with a maximum of
45% for group of children; E x 20% for each orphan of both parents, with a
maximum of 60% for group of children; annuities due until age 18, or until
end of entitlement to family benefit; after 1.7.1987 in case of handicapped
orphans for life (or duration of handicap).
Death Other relatives: E x 20% for father and mother (20% for each), if there is
neither a spouse nor a child entitled to benefits; E x 15% if there is still a
spouse without a child beneficiary: E x 15% for other relatives, brothers,
sisters, grandchildren under special circumstances.
Maximum: E x 75% for all beneficiaries with order of priority.
Allowance for funeral expenses (indemnite pour frais funeraires): 30 times
the average daily income, with a minimum corresponding to the one
applicable for sickness and disability insurance; real expenses related to
the transfer of the victim body to the burial place are refunded.
Full accumulation with new earnings from work is possible. There are limitations on accumulation
Accumulation with other
with benefits for sickness, invalidity, retirement and other pensions for accident or occupational
income
illness.
Adjustment for annuities which for specified categories of invalidity rates do not reach a specific sum.
Adjustment These sums are fixed by royal decree and are pegged and adjusted subject to possible review every
year.
A part of global management practice: global contribution (see V2, V7 and
V13), global State subsidies (BEF 194,291mn in 2000), alternative
Financing principle financing (VAT), which varies according to need.
Insurance premiums or contributions based on the rates of approved
insurers (paid by the employer).
Financing
Benefits are fully liable to taxation. No tax relief for incomes below a
Taxation certain threshold; however, there is the possibility of a tax reduction (see
V11).
Same contribution as regular salaries (see V13), no employers
Contributions contributions.
LIS variable V18S1 Disability pensions
Contents
Invalidity allowance (indemnité d'invalidité / invaliditeitsuitkering )
(national programmes)
First law: law of 28 December 1944.
Legislation Current legislation: law on Compulsory Insurance for Health Care and Sickness Benefits (loi
relative à l'assurance obligatoire soins de santé et indemnités) , co-ordinated on 14 July 1994.
Coverage All workers bound by a contract of service and categories assimilated thereto.
Must be invalid, i.e. a worker who, as a result of sickness or infirmity, cannot earn more than one
third of the normal earnings of a worker in the same category and with the same training.
Qualifying conditions
Must have exhausted the primary period of incapacity (see V16).
Minimum level of incapacity for work: 66.66%.
Duration: from the day after the end of the primary period of incapacity (one year after inacapacity
begins) until retirement age.
Normal invalidity allowance: 65% of the lost earnings (subject to ceiling of BEF 3,772.05) if there are
dependants, 45% if single without dependants and 40% if cohabiting person without dependants; the
recipient, isolated or cohabitant without dependants, is entitled to rate of 65% when it is
acknoledged that he requires the assistance of a third party in order to perform the basic activities of
daily living.
Minimum for regularly employed: BEF 1,364 (EUR 34) per day with dependants, BEF 1,091 (EUR
Benefits 27) per day for singles and BEF 976 (EUR 24) per day for cohabitants without dependants.
Minimum for non-regularly employed: BEF 1,094 (EUR 27) per day with dependants, BEF 821
(EUR 20) per day without dependants.
If incapacity commenced on or after 1 July 1983, the minimum daily amount cannot exceed 75% of
lost wages.
Allowance for self-employed: after a year of primary incapacity for work, the invalidity period starts
with a daily allowance of BEF 894 (EUR 22.16) without dependants and BEF 1,192 (EUR 29.55)
with dependants; the rates are increased to respectively BEF 947 and BEF 1,264 if the enterprise is
at the end.
Third-party assistance allowance: lump-sum granted diseases' pension is possible up to a statutory
Accumulatin with employment injuries' or ocupational to disabled persons with dependants who
maximum.
Accumulation with other Accumulatin with earnings: a professional activity during the period of disability ay be authorised by
income the mutual insurance company's medical advisor; the amount of hte daily benefti ths allocated may
not exceed the daily amount that would be allocated if there were no accumulation.
Automatic adjustment of allowances by 2% when the index of consumer prices varies by 1.02 in
relation to the preceding index. Rates of allowances are adapted in line with the evolution of the
Adjustment
general standard of living by fixing an annula adjustment coefficient or flt-rate charge via benefit
grant.
A part of global management practice: global contribution (see V2, V7 and
V13), global State subsidies (BEF 194,291mn in 2000), alternative
Financing principle financing (VAT), which varies according to need.
Other contributions: a share of 5% or 10% levied on car insurnace
premiums.
Benefits are fully liable to taxation. No tax relief for incomes below a
Taxation certain threshold; however, there is the possibility of a tax reduction (see
Financing V11).
A 0-2% solidarity contribution (cotisation de solidarité) for the sum of
statutory and non-statutory pensions.
A 3.55% deduction from pension amount (total or partial according to the
Contributions level of the pension) on the condition that this does not have the effect of
reducing the monthly pension amount to below BEF 46,858 (EUR 1,162)
or - without any dependants - to BEF 39,538 (EUR 980).
LIS variable V19S1b Employment-related old-age pensions
Contents
Retirement pension (pension de retraite / rustpensioen )
(national programmes)
First law:
Legislation Current basic legislation: Royal Order No. 50 of 24 October 1967 and the Royal Order of 21
December 1967, with important modifications made by the Royal Order of 23 December 1996.
Coverage Compulsory insurance for all wage and salary earners. No exemptions allowed.
Men must be 65 years and women 62 years (progressively raised to 65 until 2009); early-retirment
is allowed at the age of 60 for both men and women on the condition that 26 years of professional
Qualifying conditions
activity can be proved (progressive increase up to 35 years in 2005).
No minimum period of membership required.
Reference earnings (S): fixed amount of BEF 426,644 (€ 10,576) for years prior to 1st January
1955; gross earnings without upper limit for years 1955-1980 (except for the years between 1955-
1957 for white-collar workers where S = lump-sum amount corresponding to BEF 2,075 (€ 51) for
each day of work lasting at least 4 hours); gross earnings limited to BEF 1,458,497 (€ 36,155) for
years after 1980.
Formula: for each career year taken into consideration (including some years of involuntary
Benefits unemployment, contractual early retirement, certain periods of career interruption, incapacity for
work, maternity rest, anual holiday periods, military service, recognised strikes, preventive
detention, recognised studies, etc.), S x 60% x 1/45 for men and S x 60% x 1/42 for women (fraction
of career being raised to 45 years over the period 1997-2009) for single or married without
dependent spouse; S x 75% x 1/45 for men and S x 75% x 1/42 for women (fraction raised
progressivley to 45 during 1997-2009) for married with dependent spouse.
Garanteed minimum pension (pension minimale garantie): for a complete career, as well as for 2/3
of a complete career (following stated amounts prorata): BEF 433,328 (€ 10,742) for the household
Once the pension has taken effect in 2000, accumulation with earnings is authorised as long as
earnings from a professional activity do not exceed BEF 287,760 (€ 7,133) per year (gross income
of salaried workers) or BEF 230,207 (€ 5,707) per year (net income of self-employed). These
Accumulation with other amounts will be raised to BEF 431,640 (€ 10,700) and BEF 345,311 (€ 8,560) respectively if the
income pensioner has a dependant. If the income from a professional activity exceeds the previously
mentioned amounts by less than 15%, then the pension is reduced by a percentage of the pension
amount that is equivalent to the percentage which is exceeded. With earnings in excess of 15%, the
pension is not paid.
An automatic pension adjustment of 2% occurs if the average consumer price index varies by 2% in
relation to the former pivot index.
Adjustment Adaptation of the pension amount to changes in the general well-being by establishing an annual
flat-rate increase of adaptation coefficient in the form of an allowance.
A part of global management practice: global contribution (see V2, V7
and V13), global State subsidies (BEF 194,291mn in 2000), alternative
financing (VAT), which varies according to need.
Financing principle Other contributions: 3.50% deduction from invalidity benefits and pre-
retirement pensions; 8.86% contribution levied on group insurance
policies; contributions for every early retiree of BEF 1,000 (EUR 25) per
month (paid by the employer); progressive contribution of solidarity (from
0.2% to 2%) to be levied on pensions exceeding certain amounts.
Financing Benefits are fully liable to taxation. No tax relief for incomes below a
Taxation certain threshold; however, there is the possibility of a tax reduction (see
V11).
3.55% pension reduction on the condition that this does not have the
effect of reducing the monthly pension amount to below BEF 46,858 (€
1,162) or - without any dependants - to BEF 39,538 (€ 980).
Contributions Solidarity contribution (cotisation de solidarité): 0.2% to 2% according to
the family charge and the monthly gross amount of all pensions and extra-
legal advantages, minimum amount for pension is BEF 54,122 (€ 1,342)
for couple and BEF 43,298 (€ 1,073) for single.
LIS variable V19S3 Early retirement benefit
Contractual early retirement pension (prépension conventionelle / conventioneel brugpensioen) ,
Contents including:
(national programmes) - allowance from the National Labour Office (allocation ONEM / uitkering van de RVA)
- supplementary allocation (indemnité complémentaire / aanvullende vergoeding )
First law:
Legislation Current basic legislation: Royal Order No. 50 of 24 October 1967 and the Royal Order of 21
December 1967, with important modifications made by the Royal Order of 23 December 1996.
Coverage All wage and salary earners.
Must be aged 58; must have been made redundant; must be entitled to unemployment benefit; must
retire from labour market; obligation of substitution by unemployed worker. In two special cases,
these conditions are relaxed: when laid off in enterprise recognised to be in difficulties, the age is
Qualifying conditions
reduced to 52, and when laid off in enterprise declared to be in a process of reorganization one has
to be aged between 52 and 55 (in exceptional cases at the age of 50 after the opinion of a
consulting committee). No replacement obligation.
Allowance from the National Labour Office: unemployment benefit (see V21S1).
Supplementary allowance: half the difference between the net earnings (upper limit) and the
unemploment benefit, paid by the previous employer.
Benefits Contractual early retirement can also be partial, in which case, in addition to the remuneration of his
part-time work, the beneficiary also receives a supplement partly consisting of unemployment
benefit (at a flat-rate of BEF 464) and the remaining sum of which is paid by the employer
(supplementary allowance).
Accumulation with other
income Same as for old-age pension, see V19S1.
Adjustment Linked to the consumer price index (except tobacco, alcohol and fuel). In addition, each year on 1st
January, adaptation of the supplementary allowance according to the conventional salary evolution.
A part of global management practice: global contribution (see V2, V7
and V13), global State subsidies (BEF 194,291mn in 2000), alternative
financing (VAT), which varies according to need.
Other contributions: 3.50% deduction from invalidity benefits and pre-
Financing principle retirement pensions, 8.86% contribution levied on group insurance
policies, contributions for eavery early retiree of BEF 1,000 (BEF 46,858
(€ 1,162) or - without any dependants - to BEF 39,538 (€ 25) per month
(paid by the employer), prograssive contribution of solidarity (from 0.2%
to 2%) to be levied on pensions exceeding certain amounts.
Financing Benefits are fully liable to taxation. No tax relief for incomes below a
Taxation certain threshold; however, there is the possibility of a tax reduction (see
V11).
3.5% pension reduction (total or partial according to the level of the
pension) on the condition that this does not have the effect of reducing
Contributions the monthly pension amount to below BEF 45,939 (€ 1,127) or - without
any dependants - to BEF 38,762 (€ 951).
0.2% to 2% progressive contribution of solidarity for the sum of statutory
and other pensions to be levied on pensions exceeding certain amounts.
LIS variable V19S4 Survivors pensions
Contents
Survivor's pension (pension de survie / netto overlevingspensioen )
(national programmes)
First law:
Legislation Current basic legislation: Royal Order No. 50 of 24 October 1967 and the Royal Order of 21
December 1967, with important modifications made by the Royal Order of 23 December 1996.
Coverage Compulsory insurance for all wage and salary earners. No exemptions allowed.
Deceased insured person: to be insured.
Surviving spouse: spouse married to the deceased for at least 1 year (unless there is a child of teh
marriage or a dependent child, or death is due to an accident or occupational disease after the date
Qualifying conditions
of marriage); aged at least 45 or bringing up a child or being an invalid; having ceased all work with
the exception of authorised work; for people under 65 receiving only a survivor's pension, the
ceilings for earned income are higher than those applied to recipients of old-age pensions.
Amount: 80% of the actual or hypothetical retirement pension of the insured person calculated at
the rate for a married couple where the spouse is dependant.
Guaranteed minimum for fully insured: BEF 340,940 (€ 8,452) per year, calculated prorata if the
carrer is at least equivalent to 2/3 of a complete career.
Survivor's pension grant: spouses who do not qualify for survivor's pension receive a 12 month
Benefits grant.
Temporarily maintained surivor's pension: remarried spouses and surviving spouses under 45 who
do not qualify any more for the early grant of a survivor's pension can maitain the pension over a
maximum of 12 months; in the second case, after 12 months a reduced pension amount can be
accorded.
Funeral grant: BEF 6,000 (€ 147), unindexed.
Accumulation with other
income Same as for retirement pension, see V19S1.
An automatic pension adjustment of 2% occurs if the average consumer price index varies by 2% in
relation to the former pivot index.
Adjustment Adaptation of the pension amount to changes in the general well-being by establishing an annual
flat-rate increase of adaptation coefficient in the form of an allowance.
A part of global management practice: global contribution (see V2, V7
and V13), global State subsidies (BEF 194,291mn in 2000), alternative
financing (VAT), which varies according to need.
Financing principle Other contributions: 3.50% deduction from invalidity benefits and pre-
retirement pensions; 8.86% contribution levied on group insurance
policies; contributions for every early retiree of BEF 1,000 (EUR 25) per
month (paid by the employer); progressive contribution of solidarity (from
0.2% to 2%) to be levied on pensions exceeding certain amounts.
Financing Benefits are fully liable to taxation. No tax relief for incomes below a
Taxation certain threshold; however, there is the possibility of a tax reduction (see
V11).
3.55% pension reduction on the condition that this does not have the
effect of reducing the monthly pension amount to below BEF 46,858
(EUR 1,162) or - without any dependants - to BEF 39,538 (EUR 980).
Contributions Solidarity contribution (cotisation de solidarité): 0.2% to 2% according to
the family charge and the monthly gross amount of all pensions and extra-
legal advantages, minimum amount for pension is BEF 54,122 (EUR
1,342) for couple and BEF 43,298 (EUR 1,073) for single.
LIS variable V20S1 Child allowances
Ordinary family benefits (allocation familiale normale / gewone kinderbijslag) :
- basic amount
- supplementary allowances (allocations supplémentaires / aanvullende gezinsbijslag ) , incl. age
Contents
supplement, social allowance and allowance for handicapped children
(national programmes)
- orphan's allowance (allocation d'orphelin)
Guaranteed family benefits (prestations familiales garanties / gewaarborgde gezinsbijslag) , incl.
family benefit and age supplement.
First law: law of 4 August 1930.
Legislation
Current legislation: co-ordinated laws (Royal Order of 19 December 1939).
Ordinary family benefits: salaried persons, self-employed persons and civil servants are all entitled
to family benefits since the first child.
Coverage
Guaranteed family benefits: all residents who, on the basis of a Belgian, foreign or international
scheme, have no entitlement to family benefits at all.
Ordinary family benefits: the child must be brought up in Belgium and follow his studies there and
not abroad. The beneficiary must have a parental, alliance, adoption or unofficial guardianship link
with the child. The age limit is 18 years. In the case of vocational training or further education the
limit is extended to 25 years and in case of serious infirmity to 21 years (no limit for those who were
already aged 21 on 1 July 1987).
Qualifying conditions
Guaranteed family benefits: the applicant and the child(ren) must have lived in Belgium without
interruption for the past five years and the means of existence of the person with the dependent
child - or his spouse or the person he or she lives together with - should not exceed BEF 119,359
per quarter (BEF 94,259 to obtain the total amount of the allocation), the limits are increased by
20% for each subsequent child after the first.
Basic amount: BEF 2,816 (EUR 69.81) per month for the 1st child, BEF
5,210 (EUR 129.15) fot the 2nd child and BEF 7,778 (EUR 192.81) for
the 3rd and each subsequent child (the rates are slightly higher for
children placed after a judicial order).
Age supplement (supplément d'âge / leeftijdsbijslag): BEF 490 (EUR
12.15) if aged 6-11, BEF 747 (EUR 18.52) if aged 12-17 (applicable for
first time in 2003) and BEF 861 (EUR 21.34) if aged 18 or more
(applicable for first time in 2009) for children in 1st order, born since 1st
Ordinary family benefits January 1991 and who do not benefit from any social supplements or
(allocations familiales supplementary allowance for handicapped children; BEF 978 (EUR
normales / gewone 24.24) if born between 1/1/85 and 31/12/90 and below 18, BEF 1,051
kinderbijslag) (EUR 26.05) if born between 1/1/85 and 31/12/90 and 18 or more
(applicable for the first time in 2003), BEF 1,494 (EUR 37.04) if born
between 1/1/81 and 31/12/84 and aged less than 18, BEF 1,567 (EUR
38.84) if born between 1/1/81 and 31/12/84 and aged 18 or more, and
BEF 1,649 (EUR 40.88) if born prior to 1/1/81 for children in 1st order,
born prior to 1st January 1991 and who do not benefit from any social
supplements or supplementary allowance for handicapped children; BEF
Benefits 978 (ERU 24.24) if below 18 and BEF 1,051 (EUR 26.05) if above for
children in 2nd order to subsequent order, born between 1st January
The amount depends on income and age (the amounts listed below are
reduced in proportion to the family income):
A. Children not benefiting under any other scheme:
- basic rate: BEF 2,816 for 1st child, BEF 5,210 for 2nd and BEF 7,778
for 3rd and further;
Guaranteed family - supplement: BEF 1,434 for 1st child, BEF 888 for 2nd and BEF 156 for
benefits 3rd and further;
(prestations familiales - age supplement: BEF 978 for child aged 6-11, BEF 1,494 for 12-17 and
garanties / BEF 1,900 for 18 and over (BEF 1,756 if child 16 on 31.12.1996).
gewaarborgde B. Children already benefiting under another scheme:
gezinsbijslag) - basic rate: BEF 820 for 1st child, BEF 5,210 for 2nd and BEF 7,778 for
3rd and further;
- age supplement (not applicable to single or last born child): BEF 978 for
child aged 6-11, BEF 1,494 for 12-17 and BEF 1,649 (for the first born of
a group) or BEF 1,900 (for the other children) for 18 and over.
The rates are slightly higher for children placed after a judicial order.
Accumulation with other
income No restrictions.
Adjustment Family benefits rates are related to the fluctuations of the consumer price index.
A part of global management practice: global contribution (see V2, V7
and V13), global State subsidies (BEF 194,291mn in 2000), alternative
financing (VAT), which varies according to need.
Financing principle
Other contributions: lump-sum contributions paid by employers for each
Financing
worker employed who is not subject to pay social security contributions
(see V2).
Taxation Benefits are not subject to taxation.
Contributions No contributions.
LIS variable V21S1 Unemployment insurance benefits
Benefits from unemployment insurance (assurance-chômage / werkloosheidsverzekering ),
including:
Contents - unemployment benefit (allocations de chômage / werkloosheidsuitkeringen ), incl. the basic
(national programmes) unemployment benefit, the adaptation allowance, the loss of sole income, the family suppleent and
the seniority supplement
- waiting allowance (allocations d'attente / waachtuitkeringen )
First law: Order of 18 February 1924.
Current basic legislation: Royal Order of 25 November 1991 with regulations concerning
Legislation
unemployment (Belgian Monitor of 31.12.1991), Ministerial order concerning the schemes of
application of unemployment regulations (Belgian Monitor of 25.1.1992).
All employees covered by social security; young persons who are unemployed following their
Coverage
training.
Unemployment benefit: must be younger than 65 years for men and 62 years for women (to be
gradually raised to 65 until 2009); must be without work and without earnings; must be fit for work;
and must be registered for employment; the qualifying period varies according to the age of the
Qualifying conditions insured person between 312 working days during the previous 18 months, and 624 working days
over the previous 36 months.
Waiting allowance: granted to young people who, after their studies and after their waiting period,
are admitted to the uemployment scheme.
Duration: no limit (except for certain cases of long-term unemployment).
Basic unemployment benefit (allocation de base): 35% of the average
day salary (whose ceiling is BEF 2,280.64 (€ 57) per day).
Adaptation allowance (complement d'adaptation): 20% of the average
day salary for cohabitants with dependants, singles and couples living
together during the first year of unemployment.
Loss of sole income (complement pour perte de revenu unique): 5% of
the average day salary for cohabitants with dependants and singles;
raised to 9% after the first year of unemployment for singles.
Family supplement: 20% of the average day salary for cohabitants with
Unemployment benefit dependants after the first year of unemployment as compensation for the
loss of the adaptation allowance.
In total, the unemployment benefit amounts to 60% of the average day
salary for cohabitants with dependants; 60% in the first year of
unemployment and 44% afterwards for singles; and 55% during the first
Benefits year, 35% after the first year for a period of 3 months plus 3 months for
every year of labour, and a lump-sum of BEF 512 (€13) afterwards
(raised to BEF 683 if both cohabitants are unemployed and their total
replacement benefits do not exceed BEF 1,368 per day).
Seniority supplement (complément d'ancienneté/ancienniteitstoeslag):
after the 1st year of unemployment older workers (over 50) with
Duration: no limit (except for certain cases of long-term unemployment).
Daily allowances (waiting allowance is based on study records): BEF
1,178 (€ 29) for cohabitants with dependants; BEF 304 (€ 7.50) if aged
Waiting allowance below 18 and BEF 488 (€ 12) if over 18 for households with only
replacement incomes, else BEF 287 (€ 7) if aged below 18 and BEF 457
(€ 11) if over 18 for cohabitants without dependants; and BEF 328 (€ 8)
if aged below 18, BEF 515 (€ 13) if between 18 and 20 and BEF 666 (€
17) if 21 and over for single persons.
Unemployment benefit can be partial (days or half days during which the execution of the work
Accumulation with other contract is suspended).
income No accumulation possible with a benefit from full early pension, while the daily benefit is reduced
by the daily pension's amount exceeding 30% of the maximum unemployment benefit per day for
worker with dependent family members in case of a benefit from a partial early pension.
Adjustment In line with movements of the consumer price index.
A part of global management practice: global contribution (see V2, V7
and V13), global State subsidies (BEF 194,291mn in 2000), alternative
financing (VAT), which varies according to need.
Other contributions: employer contributions as lump-sum payments paid
Financing principle for conventional early retirement pensions of BEF 1,000 (€ 25) to BEF
4,500 (€ 112) to the category of early retirement pension; special
Financing compensatory employer contribution for certain early retirement
pensions equal to 50% or 33% of the supplementary indemnity to the
unemployment benefits; a 1% deduction on early-retirement pensions.
Benefits are fully liable to taxation. No tax relief for incomes below a
Taxation certain threshold; however, there is the possibility of a tax reduction (see
V11).
Contributions No contribution.
LIS variable V21S2 (re)training allowance
Contents
(national programmes) Training allowance (toeslag voor beroepsopleiding / allocations de formation FOREM ou ORBEM)
Legislation
Coverage
Qualifying conditions
Benefits
Accumulation with other
income
Adjustment
Financing principle
Benefits are fully liable to taxation. No tax relief for incomes below a
Financing Taxation certain threshold; however, there is the possibility of a tax reduction (see
V11).
Contributions No contributions.
LIS variable V21S3 Placement/resettlement benefits
Career break allowance (allocation pour interruption de carrière / uitkering wegens
Contents loopbaanonderbreking ).
(national programmes) Placement/resettlement allowance (verhuispremie van de VDAB voor het vinden van een nieuwe
betrekking / prime de déménagement du FOREM du de l'ORBEM pour trouver un emploi)
Legislation Career break allowance: initial law of 22.01.1985, and rules of 02.01.1991 (private sector rules).
Coverage Careeer break allowance: workers residents in Belgium (interns and apprentices are excluded).
Career break allowance: the ONEM pays the allowance only if the employer hires an unemployed in
Qualifying conditions
place of the worker interrupting its career.
The career break allowance allows workers to either completely interrupt
their work, or to reduce it:
- complete career break of a full-time worker: BEF 10,504, raised to BEF
11,504 and BEF 12,504 in case of respectively two or more children,
whose youngest is under the age of three;
Career break allowance - complete career break of part-time workers and partial career breaks:
Benefits the allowance is calculated proportionally to the working time;
- career break of workers over 50: double of the normal allowance;
- career break within the framework of medical assistance, palliative care
or parental leave: BEF 17,411 for a complete break.
The allowances are reduced by 5% after 12 months of reception.
Placement/resettlement
allowance
Accumulation with other
Career break allowances: cannot be cumulated with state pensions other than survival's pension. It
income
is possible to cumulate the allowance with other labour incomes only in specific cases.
Adjustment
Career break allowance: same as other benefits from unemployment
Financing principle
insurance (see V21S1).
Benefits are fully liable to taxation. No tax relief for incomes below a
Financing
Taxation certain threshold; however, there is the possibility of a tax reduction (see
V11).
Contributions
LIS variable V21SR Unemployment compensation benefits n.e.c.
Contents Benefits to guarantee subsistence (allocation d'un fonds de securité d'éxistence / uitkering fonds
(national programmes) voor bestaanszekerheid )
Legislation
Coverage All employees covered by social security.
Qualifying conditions Workers in temporary unemployment due to bad weather, technical slack work, etc.
Supplementary allowance (on top of the normal unemployment benefit) equal to half the difference
between the net earnings (upper limit) and the unemployment limit. The indemnity comes from a
Benefits fund paid by the employer. These funds are organized by sector, and the sector where they are the
most common is the construction sector.
Accumulation with other
income
Adjustment
Financing principle Paid by the employer.
Benefits are fully liable to taxation. No tax relief for incomes below a
Financing Taxation certain threshold; however, there is the possibility of a tax reduction (see
V11).
Contributions No contributions.
LIS variable V22S1 Wage replacement
Contents
Maternity allowance (indemnité de maternité)
(national programmes)
First law: law of 28 December 1944.
Legislation Current legislation: law on Compulsory Insurance for Health Care and Sickness Benefits (loi
relative à l'assurance obligatoire soins de santé et indemnités) , co-ordinated on 14 July 1994.
Coverage Insured women.
Qualifying conditions Contributions paid for 6 months.
Duration: 7 weeks (9 weeks in case of multiple birth) before the expected date of delivery (the week
immediately preceding delivery is mandatory, the other weeks are optional, and can be taken after
the postnatal leave or at the time when th echild comes home after a long period of hospitalisation)
and 8 mandatory weeks after delivery (in case of death of hte mother, part of the postnatal leave
Benefits
may be changed into paternity leave under certain conditions).
Amount: 82% of wages (without ceiling) in the first 30 days, and 75% or 60% of wages up to ceiling
respectively, for period from 31st day, and for period exceeding the 15 weeks; special regulations
foe unemployed workers and for disabled. No continuation of payment by employer.
Accumulation with other
income Cannot be a beneficiary of a compensation related to another scheme (e.g. work injuries).
Adjustment Not applicable.
A part of global management practice: global contribution (see V2, V7
and V13), global State subsidies (BEF 194,291mn in 2000), alternative
financing (VAT), which varies according to need.
Other contributions: a share of 5% or 10% levied on car insurnace
Financing principle premiums, 10% contribution levied on hospitalisation insurance
premiums, royalties paid by the pharmaceutical firms on certain products
Financing of theirs and contributions related to the turnover of pharmaceutical
industry achieved on the Belgian market, 3.55% deduction from pension
amounts.
Benefits are fully liable to taxation. No tax relief for incomes below a
Taxation certain threshold; however, there is the possibility of a tax reduction (see
V11).
Contributions No contribution.
LIS variable V22S2 Birth grants
Ordinary family benefits (prestations familiales / kinderbijslag) :
- maternity fee (allocation de naissance / kraamgeld)
Contents - adoption fee (prime d'adoption / adoptiepremie)
(national programmes) Guaranteed family benefits (prestations familiales garanties / gewaarborgde gezinsbijslag) :
- maternity fee (allocation de naissance / kraamgeld)
- adoption fee (prime d'adoption / adoptiepremie)
First law: law of 4 August 1930.
Legislation
Current legislation: co-ordinated laws (Royal Order of 19 December 1939).
Ordinary family benefits: salaried persons, self-employed persons and civil servants are all entitled
to family benefits since the first child.
Coverage
Guaranteed family benefits: all residents who, on the basis of a Belgian, foreign or international
scheme, have no entitlement to family benefits at all.
Maternity fee: granted for the birth of every child qualifying for family benefits (either ordinary or
Qualifying conditions guaranteed); also granted in case of miscarriage after 180 days of pregnancy.
Adoption fee: granted for the adoption a child on particular conditions.
Lump-sum of BEF 38,141 (€ 945.49) for the 1st birth (rank 1) and BEF
28,697 for the second and subsequent births.
Maternity fee
In case of a multiple birth, th eparents receive a maternity fee of rank 1 for
Benefits
all these children.
Max be obtained in advance two months before the probable date of birth.
The fee is equal to the maternity fee for a child of rank 1, i.e. BEF 38,141
Adoption fee (€ 945.49).
Accumulation with other
income No restrictions.
Adjustment Family benefits rates are related to the fluctuations of the consumer price index.
A part of global management practice: global contribution (see V2, V7 and
V13), global State subsidies (BEF 194,291mn in 2000), alternative
Financing principle
financing (VAT), which varies according to need.
Financing
Other contributions: lump-sum contributions paid by employers for each
worker employed who is not subject to pay social security contributions.
Taxation Benefits are not subject to taxation.
Contributions No contributions.
LIS variable V25S1 General social assistance benefits
Social existence minimum (MINIMEX - allocation CPAS / bestaansminimum - OCMW-uitkering )
Contents Back-to-work programme
(national programmes) Advance on the payment due in alimony (avance sur le terme de la pension alimentaire)
Supplement to social assistance (aide sociale complementaire / bijkomende OCWM steun ).
Law of 7 August 1974 instituting the right to minimum means of existence (minimum des moyens
Legislation d'existence - minimex) .
Law od 8th May 1989, instituting the advance maintenance payments.
Coverage All Belgian nationals residing effectively in the country.
Must be Belgian national, or benefit from EEC Rule 1612/68, or stateless
person, or refugee or of undetermined nationality; must reside effectively
in Belgium; must be aged 18 or more (with the exceptions minors
emancipated by marriage, single persons looking after children and
pregnant minors); must prove willingness to work, unless impossible for
equity or health reasons (in the case of spouses, both must prove this
willingness to work); must assert one's rights, if any, to soacial
Social existence allowances to which claim may be laid by virtue of Belgian or foreign
minimum social legislation (the minimex is a residual right); must assert his/her
rights with regard to persons obliged to pay maintenance, if applicable; if
under the age of 25, must have signed and fulfilled the terms of a
contract relating to an individual social integration plan within three
months of the initial claim, unless impossible for equity or health reasons;
resources must be lower than teh amount reserved for the corresponding
category of subsistence minimum allotttees.
Qualifying conditions Resources taken into account: all resources, of whatever nature or origin
are taken into account (including all allocations paid by virtue of Belgian
Back-to-work Basic welfare benefit (minimex) per for beneficiaries working in a back-to-
programme work programme as part of specific occupational reintegration measures.
Aims to help those affected by the problem of the non-payment of
alimonies for children and to reinstate regular payment.
Conditions relating to the child: resident in Belgium; minor or under 25 if
benefiting from family allowances.
Conditions relating to the alimony debtor: alimony can be claimed from
Advance on the payment
the father or the mother, or the person against whom the child has
due in alimony
successfully brought a non-declaratory paternity case.
Conditions of resources: the annual resources of the child plus, in certain
cases, those of hte parent who is not owing teh maintenance may not
exceed BEF 430,236 (10,665); as of 1 January 2000, this amount of
maximum resources may be exceeded by less than 15%.
Guaranteed amounts: monthly amounts without family allowances which
may differ depending on the allottee or the beneficiary: BEF 21,334 (€
529) (75% of the basis rate) for persons living alone; BEF 28,445 (€ 705)
Social existence
(100% of the basis rate) for couples with or without children and single
minimum
parent families; BEF 14,223 (€ 353) (50% of the basis rate) for
cohabitants.
The CPAS will pay the differential amount between the family resources
and the above guaranteed amounts.
Guaranteed amounts (limited to the net salary to which the insured
person is entitled for the calendar month):
- BEF 10,000 (€248) for insured persons with an employment contract
under a vocational transition programme where the work schedule is at
least half time or BEF 13,000 (€322) if the work schedule includes at
least 4/5 of full-time schedule; increased by BEF 2,000 (€50) if they have
already worked through a local employment agency (ALE); these
amounts are respectively BEF 17,500 (€434) and BEF 22,000 (€545) for
Back-to-work those workers that at the moment of their hiring are resident in a
programme commune with an unemployment rate exceeding 20% of the average
unemployment rate of the region;
- BEF 17,500 (€434) for insured persons with an employment contract for
Benefits a job recognised by the director of the ONEM unemployment office,
providing for a work schedule of at least half time or BEF 22,000 (€545)
with a work schedule of at least 4/5 time;
- BEF 6,000 (€149) for insured persons with a contract providing for a
work schedule of at least half time, for which the employer is entitled to
exemption from employer's contributions.
The advance is variable and paid by the Centres for Social Assistance
(Centres Publics d'Aide Sociale, CPAS) , which also have the task of
recovering the maintenance payment due.
Amount: the equivalent of the alimony payment due, but no more than
BEF 5,000 (€124) per month; in the event that an instalment of hte
Advance on the payment alimony has been partially paid, the advance will make up teh difference
due in alimony between the amount due - to a maximum of BEF 5,000 - and the amount
actually received; should teh maximum amount of resurces be exceeded
by less than 15%, entitlement to the previous terms is maintained but will
be reduced by teh same percentage as that by which the resources are
exceeded; no advance will be awarded for less than BEF 400 (€9.92) per
month.
Additional benefits possible from Public Centres for Social Assistance
Supplement to social (CPAS).
assistance Financial aid for persons not meeting the requirements to obtain a
subsistence minimum.
Accumulation with other Family allowances are granted in addition to the minimex.
income Benefits from a local employment agency cannot be accumulated.
Automatic readjustment of 2% of the allowance occurs when the consumer price index varies by
Adjustment
2% in relation to the previous pivot index. Moreover, the King can vary the basic amounts.
Minimex: financed 50% by the State (increased in certain cases) and
50% by Public Centre of Soacial Assistance (CPAS).
Financing principle
Advance maintenance payment: 90% of hte unrepaid advance will be
Financing
assumed by the State, 10% by the CPAS.
Taxation Benefits not liable to taxation.
Contributions No contributions.
LIS variable V25S2 Old-age and disability assistance benefits
Guaranteed income for retired (revenu garanti pour personnes âgées / gewaarborgd inkomen
bejaarden )
Supplement to guaranteed income for hadicapped retired (complement au revenu garanti pour
personnes âgées handicapées / aanvulling gewaarborgd inkomen bejaarden ) [no new entitlements
since 1 November 1989, replaced by andicapped person's allowance]
Contents
Handicapped's person allowances, including:
(national programmes)
- income replacement allowance (allocation de remplacement de revenus / inkomensvervangen de
tegemoetkoming) ,
- integration allowance (allocation d'intégration / integratiegemoetkoming) , and
- allowance for assistance to the elderly (allocation pour l'aide aux personnes âgées /
tegemoetkoming voor hulp aan bejaarden) .
Guaranteed income for retired persons: Law of 1st April 1969.
Handicapped's person allowances: Law of 27 February 1987 instituting the income replacement
Legislation
allowance and the integration allowance; the allowance for assistance to the elderly was set up on
1st November 1989, when the supplement to guatranteed income was discontinued.
Guaranteed income for retired persons: Belgians, persons covered by EEC regulation no. 1408/71,
stateless persons, refugees, nationals of a country with which Belgium has signed a reciprocal
Coverage agreement and anyone with a right to a pension deriving from employment or self-employment in
Belgium.
Handicapped's person allowances: all handicapped persons.
Must be aged 62 for women (to be gradually raised to 65 until 2009) or 65
Guaranteed income for
for men and actually resident in Belgium; resources of both pensioner
retired
and spouse must be below a certain ceiling.
Handicapped persons aged between 21 and 65 for income replacement
Qualifying conditions
allowance and integration allowance or over 65 for the allowance for
Handicapped's person
assistance to the elderly, whose resources are below a certain ceiling; not
allowances
payable in conjunction with certain other allowances; also certain health,
nationality and residence requirements.
Guaranteed income for retired: BEF 256,019 (€ 6,347) per year for
Guaranteed income for singles and BEF 341,355 (€ 8,462) per year for married couples.
retired Supplement to guaranteed income for hadicapped retired: BEF 65,121 (€
Income replacement allowance: BEF 170,681 (€ 4,231) if living with a
partner, BEF 255,999 (€ 6,346) if single and BEF 341,335 (€ 8,461) if with
dependants.
Benefits Integration allowance: four categories between BEF 35,120 (€ 871) and
Handicapped's person BEF 278,592 (€ 6,906), depending on classification of lack of
allowances independence.
Allowance for assistance to the elderly: four categories between BEF
114,563(€ 2,840) and BEF 201,463 (€ 4,994), depending on classification
of lack of independence.
Accumulation with other
income No limit, as long as the resources remain below a certain ceiling.
Adjustment Automatic revaluation by 2% when the consumer price index varies by 2%.
Financing principle Financed 100% by the State.
Financing Taxation Benefits are not subject to taxation.
Contributions No contributions.
LIS variable V26SR Near-cash housing benefits
Contents
Housing allowance (allocation de déménagement, d'installation et de loyer / huursubsidie )
(national programmes)
Legislation
Coverage All resident nationals.
The beneficiary is a handicapped household head, or a household head whose spouse or child is
handicapped (minimum level of incapacity for work: 66.66%) and who leaves a functionally
inadequate housing (e.g 2nd floor or higher without lift) for a functionllay adequate one
Qualifying conditions
(accessibility, surface).
The applicant (and his spouse) must not own a house, and their resources must be below a certain
ceiling.
Benefits The amount depends on the particular situation.
Accumulation with other
income No limit, as long as the resources remain below a certain ceiling.
Adjustment Not applicable.
Financing principle Financed by the State / municipalities.
Financing Taxation Benefits are not subject to taxation.
Contributions No contributions.
LIS variable V26S5 Near-cash education benefits
Contents
Study grant (bourse d'étude / studiebeurs )
(national programmes)
Legislation
Coverage All resident nationals.
Qualifying conditions
Benefits Study grants for secondary or tertiary studies.
Accumulation with other
income
Adjustment
Financing principle Financed by the State.
Financing Taxation Benefits are not subject to taxation.
Contributions No contributions.
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