The legal programme introduced on 30 December 1988 imposed on employers the obligation to conclude - in 1989 and 1990 - a collective labour agreement under which 0.18% of the total wage and salary bill were to be assigned to employment promotion for risk groups among the unemployed. For the years 1991 and 1992 the required allocation was increased to 0.25% of the payroll. Firms not bound by such agreements were obliged to pay an equivalent sum into the Employment Fund (Fonds pour l'Emploi). The revenue derived from these contributions was passed on to other initiatives working to promote the occupational integration of risk groups (cf. BIR-B, vi.7).
For the years 1993 and 1994 the national collective agreement (cf. iMi 41) retained the contribution rate at 0.25% for 1993, increasing it to 0.3% for 1994. At the same time, the overall contribution was divided up in a different way:
- 0.1% was reserved for financing the accompanying programme for the unemployed (plan d'accompagnement pour chômeurs; cf. iMi 40);
- the 0.05% supplement for 1994 is set aside for financing child-care initiatives;
- the remaining 0.15% is earmarked for the continuing efforts, begun in 1989, being made to integrate risk groups.
The Law of 30 December 1992 on social and other contributions stipulated that, in principle, all employers employing workers under a labour contract are subject to the obligation to pay 0.10% of their wage and salary bill to the National Social Security Office to enable it to finance the plan d'accompagnement pour chomeurs.
The law of 10 June 1993 passed into law a number of provisions contained in the national collective agreement of 9 December 1992 (Moniteur Belge, 30.6.1993), and providing a legal basis for the 0.15% contribution for 1993 and the 0.05% for 1994.
7.1.1.2. The 0.15% contribution
Fundamentally, the 0.15% contribution is a continuation of the system based on a 0.18% and 0.25% contribution. In principle all employers employing workers under a labour contract are subject to the obligation to conclude a collective agreement providing for 0.15% of their wage and salary bill to be earmarked for risk groups among the unemployed and for persons eligible for the plan d'accompagnement pour chômeurs. This collective agreement must be reached before 1 June of the year to which it applies.
In addition, a means of establishing adherence to the collective agreement has been introduced. Each year an evaluation report and a balance of accounts relating to the implementation of the agreement must be drawn up by the signatories: this must be done by 1 July of the year following that to which the convention applies at the latest.
Those employers which do not conclude a collective agreement on these lines must make an equivalent payment to the Employment Fund. The revenue so raised will be used to promote initiatives for child-care, in accordance with the conditions and provisions determined by Royal Decree (having gained the approval of the Conseil National de Travail).
7.1.1.3. 0.5 % for child-care
The Law of 10 june 1993 mentioned above also provides the legal basis for an additional contribution of 0.05% of the wage and salary bill for 1994. The contribution is to be made to the Fund for Collective Facilities and Services (Fonds d'équipments et de services collectifs) instituted by the National Office for Family Allowances for Workers (Office national d'Allocations Familiales pour Travailleurs Salariés). It too is earmarked for the support of measures linked to child-care.
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