Article 14 Deductions
United Kingdom
Internal tax
Internal tax shall amount to 40 % of the basic salary in respect of a given grade and step. That sum shall be shown as a monthly deduction on pay slips.
2.Contributions to pension scheme
A monthly deduction as approved by the Coordinated Organisations for the pension scheme applied to contract staff members and corresponding to a percentage of net basic salary shall be made from contract staff members' remuneration and paid into the Institute's Pensions Reserve Fund.
3.Contributions to social welfare benefits
A monthly deduction in respect of social welfare benefits, equal to 5,5 % of net basic salary, shall be made from contract staff members' remuneration. This amount shall be added to the employer's contribution and paid to the local social security body responsible for recovering such contributions (URSSAF).
By derogation from point (a), contract staff members may opt for affiliation to the Institute's Social Welfare Scheme at the moment of their recruitment or when this point becomes applicable in accordance with the last paragraph of this point. The Institute's Social Welfare Scheme shall cover medical care, incapacity/disability and life insurance.
Where a contract staff member opts for such an affiliation, a monthly deduction in respect of social welfare benefits shall be made from his or her remuneration. Such monthly deduction shall amount to one third of the contributions to be made to the Institute's Social Welfare Scheme. The remaining two thirds shall be borne by the Institute.
The percentage of the monthly deduction from the contract staff members' remuneration shall be determined at the beginning of the year for the following 12 months, by agreement between the Institute and the insurance company operating the scheme. The amount deducted from the contract staff members' remuneration shall be added to the employer's contribution.
This point shall apply as from and subject to the entry into force of the bilateral agreement between the Institute and the competent national authorities allowing its implementation.
Contributions to supplementary insurance scheme
A monthly deduction in respect of supplementary insurance shall be made from the remuneration of contract staff members who have not opted for affiliation to the Institute's Social Welfare Scheme. The percentage shall be determined at the beginning of the year for the following 12 months by agreement between the Institute and the insurance company operating the scheme. The amount deducted shall be added to the employer's contribution and paid at the end of the year to the company providing this insurance.