Koninklijk besluit tot wijziging van de bijlage III van het KB/WIB 92 op het stuk van de bezoldigingen voor studentenarbeid, de 21 avril 2021
Artikel 1. In nummer 2.22 van de bijlage III van het KB/WIB 92, vervangen bij het koninklijk besluit van 16 december 2020, worden de woorden "de voor het tweede kwartaal van 2020 gepresteerde uren studentenarbeid en de voor het vierde kwartaal van 2020 en het eerste kwartaal van 2021" vervangen door de woorden "voor het eerste en tweede kwartaal van 2021" en worden de woorden "of in artikel 35 van de wet van 2 april 2021 houdende tijdelijke ondersteuningsmaatregelen ten gevolge van de COVID-19-pandemie", ingevoegd tussen de woorden "de wet van 4 november 2020 inzake verschillende sociale maatregelen ingevolge de COVID-19-pandemie" en de woorden "die niet aan de sociale zekerheidsbijdragen onderworpen zijn".
Art. 2. Dit besluit heeft uitwerking vanaf 1 april 2021 en is van toepassing op de bezoldigingen die vanaf diezelfde datum worden betaald of toegekend.
Art. 3. De minister bevoegd voor Financiën is belast met de uitvoering van dit besluit.
Handtekening
Gegeven te Brussel, 21 april 2021.
FILIP
Van Koningswege :
De Minister van Financiën,
V. VAN PETEGHEM
Aanhef
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 26 maart 2021;
Gelet op de akkoordbevinding van de Staatssecretaris voor Begroting van 19 april 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 het buiten beschouwing laten van de uren studentenarbeid gepresteerd in de zorgsector en het onderwijs voor de berekening van het jaarlijks...
Pour continuer la lecture
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