29 SEPTEMBRE 2021. - Arrêté royal modifiant l'annexe III de l'AR/CIR 92 en matière d'allocations légales de chômage temporaire
PHILIPPE, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code des impôts sur les revenus 1992, l'article 275, § 1er ;
Vu l'AR/CIR 92 ;
Vu l'avis de l'Inspecteur des Finances, donné le 24 septembre 2021 ;
Vu l'accord de la Secrétaire d'Etat pour le Budget du 25 septembre 2021;
Vu les lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973, l'article 3, § 1er ;
Vu l'urgence ;
Considérant :
- que la diminution du taux du précompte professionnel sur les allocations légales de chômage temporaire de 26,75 p.c. à 15 p.c. ne vaut que pour les allocations jusqu'au 30 septembre 2021 ;
- que ce taux de 26,75 p.c. a été déterminé en tenant compte d'un nombre limité de jours de chômage temporaire sur base mensuelle ;
- que suite à la pandémie du COVID-19 il y a toujours des travailleurs qui sont au chômage temporaire à long terme ;
- que le taux du précompte professionnel qui est retenu sur les rémunérations normales est inférieur aux 26,75 p.c. précités pour de nombreux contribuables ;
- qu'il est important de continuer à soutenir le pouvoir d'achat des travailleurs qui sont au chômage temporaire depuis longtemps déjà, surtout pour les travailleurs avec les plus bas salaires ;
- qu'il est dès lors indiqué de prolonger le précompte professionnel au taux de 15 p.c. pour les allocations légales de chômage temporaire pour les allocations d'octobre, novembre et décembre 2021 ;
- que le présent arrêté doit dès lors être applicable aux allocations légales pour chômage temporaire qui sont payées ou attribuées à partir du 1er octobre 2021 ;
- qu'il...
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