Omzendbrief nr. 697.- Eindejaarstoelage 2021, de 25 novembre 2021
Artikel M.
Teneinde de uitbetaling van de eindejaarstoelage 2021 te waarborgen, volgen hierna de volgende richtlijnen:
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het gedeelte dat varieert met de jaarlijkse bezoldiging:
bedraagt, net als de voorgaande jaren, 2,5 % van de jaarlijkse brutobezoldiging die tot grondslag diende voor de berekening van de bezoldiging verschuldigd voor de maand oktober van het in aanmerking genomen jaar;
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het forfaitair gedeelte:
wordt bekomen door het forfaitair gedeelte 2020 te vermeerderen met een breuk, waarvan de afgevlakte gezondheidsindex van de maand oktober 2020 als noemer en de afgevlakte gezondheidsindex van de maand oktober 2021 als teller geldt.
Concreet betekent zulks:
761,22 EUR x 110,53/107,86= 780, 06 EUR.
Het forfaitair gedeelte van de eindejaarstoelage 2021 bedraagt dus 780,06 EUR.
Een bijdrage van de sector geneeskundige verzorging voor de vastbenoemde personeelsleden is verschuldigd op het bedrag van het vast gedeelte van de eindejaarstoelage dat hoger is dan het bedrag toegekend in 1990, dit is 413,6923 EUR.
Dit bedrag is het verschil tussen het bedrag toegekend in 2021 (zijnde 780,06 EUR) en het bedrag toegekend in 1990, geïndexeerd (zijnde 366,3677 EUR).
Deze inhouding bedraagt 3,55 % voor de werknemer en 5,25 % voor de werkgever, behalve indien een andere percentage op hem van toepassing is.
Toe te passen bijdragen:
- werknemer: 413,6923 x 3,55 % = 14,6860 EUR;
- werkgever : 413,6923 x 5,25 % = 21,7188 EUR.
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het gedeelte dat varieert met de maandelijkse bezoldiging:
bedraagt 7 % van de maandelijkse bruto bezoldiging verschuldigd voor de maand oktober van het in aanmerking genomen jaar, met de twee volgende correcties:
- het wordt opgetrokken tot 100,95 EUR (aan het spilindexcijfer 138,01 gekoppeld) hetzij 179,2670 EUR, geïndexeerd, als het resultaat van...
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