Circulaire n° 698.- Allocation de fin d'année 2021, de 25 novembre 2021
Article M.
Afin d'assurer le paiement de l'allocation de fin d'année 2021, il y a lieu de tenir compte des directives suivantes :
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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 2020 d'une fraction dont le dénominateur est l'indice-santé lissé du mois d'octobre 2020 et le numérateur l'indice-santé lissé du mois d'octobre 2021.
En pratique :
389,7333 EUR x110,53/107,86 = 399,3808 EUR.
La partie forfaitaire de l'allocation de fin d'année 2021 s'élève donc à 399,3808 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 33,0131 EUR.
Ce montant est la différence entre le montant octroyé en 2021 (soit 399,3808 EUR) et le montant octroyé en 1990 indexé (soit 366,3677 EUR).
Cette cotisation s'élève à 3,55 % pour le travailleur et à 5,25 % pour l'employeur.
Cotisations à appliquer...
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