29 SEPTEMBER 2021. - Koninklijk besluit tot wijziging van de bijlage III van het KB/WIB 92 op het stuk van de wettelijke uitkeringen voor tijdelijke werkloosheid
FILIP, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
Gelet op het Wetboek van de inkomstenbelastingen 1992, artikel 275, § 1;
Gelet op het KB/WIB 92;
Gelet op het advies van de inspecteur van Financiën, gegeven op 24 september 2021;
Gelet op de akkoordbevinding van de Staatssecretaris voor Begroting van 25 september 2021;
Gelet op de wetten op de Raad van State, gecoördineerd op 12 januari 1973, artikel 3, § 1;
Gelet op de dringende noodzakelijkheid;
Overwegende:
- dat de verlaging van het percentage van de bedrijfsvoorheffing op de wettelijke uitkeringen voor tijdelijke werkloosheid van 26,75 pct. naar 15 pct. slechts geldt voor de uitkeringen tot 30 september 2021;
- dat dit percentage van 26,75 pct. werd bepaald rekening houdende met een beperkt aantal dagen tijdelijke werkloosheid op maandbasis;
- dat ingevolge de COVID-19 pandemie nog steeds werknemers langdurig tijdelijk werkloos zijn;
- dat het percentage bedrijfsvoorheffing dat op gewone bezoldigingen wordt ingehouden voor heel wat belastingplichtigen lager is dan de voormelde 26,75 pct.;
- dat het belangrijk is om de koopkracht van de werknemers die al lang tijdelijk werkloos zijn, te blijven ondersteunen, vooral voor de werknemers met de laagste lonen;
- dat het daarom aangewezen is om de bedrijfsvoorheffing tegen het tarief van 15 pct. op de wettelijke uitkeringen voor tijdelijke werkloosheid te verlengen voor de uitkeringen in oktober, november en december 2021;
- dat dit besluit dus van toepassing moet zijn op de wettelijke uitkeringen voor tijdelijke werkloosheid die vanaf 1 oktober 2021 worden...
Pour continuer la lecture
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