Arrêté royal modifiant l'annexe III de l'AR/CIR 92 en matière d'allocations légales de chômage temporaire, de 29 mars 2021
Article 1er. Dans le point E du numéro 2.13, de l'annexe III de l'AR/CIR 92, remplacé par l'arrêté royal du 16 décembre 2020, les mots "le 31 mars 2021" sont remplacés par les mots "le 30 juin 2021".
Art. 2. Le présent arrêté entre en vigueur le 1er avril 2021 et est applicable aux allocations payées ou attribuées à partir de cette même date.
Art. 3. Le ministre qui a les Finances dans ses attributions est chargé de l'exécution du présent arrêté.
Signatures
Donné à Bruxelles, le 29 mars 2021.
PHILIPPE
Par le Roi :
Le Ministre des Finances,
V. VAN PETEGHEM
Préambule
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 16 mars 2021 ;
Vu l'accord de la Secrétaire d'Etat pour le Budget du 29 mars 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 31 mars 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, dans un certain nombre de secteurs, beaucoup de travailleurs sont encore 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...
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