Circulaire n° 668 - Allocation de fin d'année 2018, de 23 novembre 2018
Article M.
Afin d'assurer le paiement de l'allocation de fin d'année 2018, il y a lieu de tenir compte des directives suivantes :
-
la partie variable :
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 2018 d'une fraction dont le dénominateur est l'indice-santé lissé du mois d'octobre 2017 et le numérateur l'indice-santé lissé du mois d'octobre 2018.
En pratique :
374,16 EUR x 105,54/103,55 = 381,3505 EUR.
La partie forfaitaire de l'allocation de fin d'année 2018 s'élève donc à 381,3505 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 31,5228 EUR.
Ce montant est la différence entre le montant octroyé en 2018 (soit 381,3505 EUR) et le montant octroyé en 1990 indexé (soit 349,8277 EUR).
Cette cotisation s'élève à 3,55 % pour le travailleur et à 5,25 % pour l'employeur.
Cotisations à appliquer :
- travailleur : 31,5228 x 3,55 % = 1,1190 EUR ;
-...
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