Circulaire n° 647 - Allocation de fin d'année 2015, de 25 novembre 2015
Article M.
Afin d'assurer le paiement de l'allocation de fin d'année 2015, il y a lieu de tenir compte des directives suivantes :
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la partie variant avec la rétribution annuelle :
s'élève, 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 2014 d'une fraction dont le dénominateur est l'indice-santé du mois d'octobre 2014 et le numérateur l'indice-santé du mois d'octobre 2015.
En application de l'article 3bis de l'arrêté royal du 24 décembre 1993 portant exécution de la loi du 6 janvier 1989 de sauvegarde de la compétitivité du pays, inséré par la loi du 23 avril 2015 concernant la promotion de l'emploi, il est toutefois tenu compte de l'indice-santé lissé.
En pratique :
707,3880 EUR x 100,66/100,23 = 710,4228 EUR.
La partie forfaitaire de l'allocation de fin d'année 2015 s'élève donc à 710,4228 EUR.
Une cotisation du secteur des soins de santé pour les membres du personnel statutaire est due sur le montant de la partie fixe de l'allocation de fin d'année qui est supérieur au montant octroyé en 1990, soit 376,7705 EUR.
Ce montant est la différence entre le montant octroyé en 2015 (soit 710,4228 EUR) et le montant octroyé en 1990 indexé (soit 333,6523 EUR).
Cette cotisation s'élève à 3,55 % pour le travailleur et à 5,26 % pour l'employeur, sauf si un autre taux lui est applicable.
Cotisations à appliquer :
- travailleur : 376,7705 x 3,55 % = 13,3754 EUR;
- employeur : 376,7705 x 5,26 % = 19,8181 EUR.
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la partie variant avec la rétribution mensuelle :
s'élève à 7 % de la rétribution mensuelle brute due pour le mois d'octobre de l'année considérée, avec les deux corrections suivantes :
- elle est...
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