Chapter X: Unemployment Chapter X: Unemployment
Applicable statutory basisRoyal Order of 25 November 1991 with regulations concerning unemployment (Belgian Monitor of 31.12.1991).
Ministerial order concerning the schemes of application of unemployment regulations (Belgian Monitor of 25.1.1992).
Existing schemesInsurance (assurance chômage).
Field of applicationAll employees covered by social security.
Young persons who are unemployed following their training.
Total unemploymentTo be without work and without earnings;
To be fit for work;
Registered for employment.
Period varies according to the age of the insured person between 312 working days during the previous 18 months, and 624 working days over the previous 36 months.
Men: 65 years.
Women: 61 years as of 1 July 1997 until 31 December 1999.
None.
None.
BenefitsWorking days and unpaid public holidays.
No limit (except for certain cases of long-term unemployment).
Average daily earnings.
BEF 2,235.91 (EUR 55) per day.
Daily Allowances:
Unemployment benefits (allocation de chômage):
Cohabitants with dependants: 60% of reference earnings. Max. BEF 1,342 (EUR 33), min. BEF 1,178 (EUR 29). Single persons: 60% in the 1st year of unemployment. Max. BEF 1,342 (EUR 33), min. BEF 843 (EUR 21). 42% from the 2nd year onwards. Max. BEF 939 (EUR 23), min. BEF 843 (EUR 21). Cohabitants without dependants: 55% in the 1st year of unemployment. Max. BEF 1,230 (EUR 30). min. BEF 672 (EUR 17). 35% for the following three months. Max. BEF 783 (EUR 19), min. BEF 672 (EUR 17). After 15 months lump-sum allowance of BEF 502 (EUR 12), raised to BEF 669 (EUR 17) if both cohabitants are unemployed and their total replacement benefits do not exceed BEF 1,342 (EUR 33) per day. The period of 15 months is extended in relation to former employment on the formula of 3 months per each year of professional activity as employee. Not applicable to workers with a record of 20 years in employment and workers whose permanent rate of disability is at least 33%.
Waiting allowance (allocation d'attente) (based on study records) and transitional allowances (allocation de transition) during part-time compulsory education:
Cohabitants with dependent family members: BEF 1,178 (EUR 29). Cohabitants without dependants (household with only replacement incomes): Age below 18: BEF 304 (EUR 7.54), over 18: BEF 488 (EUR 12). Single persons: Age below 18: BEF 328 (EUR 8.13), 18 - 20: BEF 515 (EUR 13), 21 and over: BEF 666 (EUR 17). Cohabitants without dependants: Age below 18: BEF 287 (EUR 7.11), over 18: BEF 457 (EUR 11).
Unemployment benefit plus age supplement (complément d'ancienneté) after 1st year of unemployment to older workers (over age 50) with employment record of at least 20 years:
Cohabitants with dependants: From BEF 1,482 (EUR 37) (max.) to BEF 1,294 (EUR 32) (min.). Single persons: From BEF 1,342 (EUR 33) or BEF 1,219 (EUR 30) (max.) to BEF 1,191 (EUR 30) or BEF 1,082 (EUR 27) (min.) according to the category. Cohabitants without dependants: From BEF 1,342 (EUR 33) or BEF 1,006 (EUR 25) (max.) to BEF 1,178 (EUR 29) or BEF 881 (EUR 22) (min.) according to the category and, if necessary, possible extension after 15 months, BEF 816 (EUR 20) or BEF 649 (EUR 16). Cohabitants without dependants, new cases since 1st January 1997: BEF 1,230 (EUR 30), BEF 1,118 (EUR 28) or BEF 1,006 (EUR 25) at maximum to BEF 1,082.983 (EUR 27) or BEF 881 (EUR 22) at minimum, according to the category.
See above.
Benefits for older unemployed and early retirementConventional early retirement pension (prépension conventionnelle) in case of dismissal.
General rule: To be aged 58; to be made redundant; to retire from labour market, obligation of substitution by unemployed worker.
When laid off in enterprise recognised to be in difficulties: to be aged 52. When laid off in enterprise declared to be in a process of reorganisation: to be aged between 52 and 55 (in exceptional cases at the age of 50 after the opinion of a consulting committee). No replacement obligation.
A supplementary allowance is added to unemployment benefit equal to half the difference between the net earnings (upper limit) and the unemployment benefit. The indemnity is paid by the employers.
Measures: Contractual early retirement partial pension: complementary indemnity system for certain older employees in case of benefit reduction for part-time work.
Conditions: Minimum age 55, no exceptions; entitled to unemployment benefits; replacement obligation for those hours which the beneficiary does no longer work - no exception possible.
Rates: In addition to the remuneration of his part-time work the beneficiary receives a supplement partly consisting of unemployment benefit and the remaining sum of which is paid by the employer. The unemployment benefit is paid at a flat-rate of BEF 464 (EUR 12) per day.
Partial unemploymentDays or half days during which the execution of the work contract is suspended.
See "Total unemployment".
60% of ceiling of reference wage.
Benefit from a full early pension: No unemployment benefit.
Benefit from a partial early pension: Daily benefit is reduced by the daily pension's amount exceeding 30% of the maximum unemployment benefit per day for worker with dependent family members.
Taxation and social contributionsBenefits are fully liable to taxation.
No tax relief for incomes below a certain threshold. However, there is the possibility of a tax reduction.
The basic amount of the tax reduction corresponds to the tax that would be paid by a beneficiary who is neither in receipt of any taxable income nor has any dependants. Marital status is taken into account. The basic amount is determined according to total net income and the family status (single person, couple with or without children).
If these net income values are not exceeded, then tax reduction for social security benefits is not limited and social security benefits are consequently not subject to taxation.
Solidarity contribution of 1% or 3% cumulated with a 3.5% deduction of the total amount of the contractual early retirement pension (or in any case of a "ceiling" amount.