Circulaire n° 515 Allocation de fin d'année 2001., de 12 novembre 2001
Article M. Afin d'assurer le paiement de l'allocation de fin d'année 2001, il y a lieu de tenir compte des directives suivantes :
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la partie variable :
se monte, comme les années précédentes, à 2,5 % de la rétribution annuelle brute qui sert de base au calcul de la rémunération due pour le mois d'octobre de l'année prise en compte;
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la partie forfaitaire :
est obtenue en augmentant la partie forfaitaire 2000 d'une fraction dont le dénominateur est l'indice-santé du mois d'octobre 2000 et le numérateur l'indice-santé du mois d'octobre 2001.
En pratique :
11 243,87 fr. x 109,22/106,04 = 11 581,1861 francs.
La partie forfaitaire de l'allocation de fin d'année 2001 se monte donc à 11 581,19 francs.
Comme en 2000, une cotisation du secteur des soins de santé pour les membres du personnel statutaires est due sur le montant de la partie fixe de l'allocation de fin d'année qui est supérieur au montant théorique 2001 résultant de l'indexation du montant théorique 2000 (arrêté royal du 19 novembre 1990 modifiant l'article 30 de l'arrêté royal du 28 novembre 1969 pris en exécution de la loi du 27 juin 1969 révisant l'arrêté-loi du 28 décembre 1944 concernant la sécurité sociale des travailleurs).
Cette cotisation s'élève à 3,55 % pour le travailleur et à 3,85 % pour l'employeur.
Le montant de la majoration est à calculer comme suit :
partie forfaitaire 2001 - (partie forf. théorique 2000 x indice santé octobre 2001/indice santé...
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