After Article 66 of the Staff Regulations, an Article 66a shall be inserted reading as follows:
"Article 66a
1. By way of derogation from Article 3 (1) of Regulation (EEC, Euratom, ECSC) No 260/68, a special temporary levy shall be applied for a period expiring on 1 July 1991 to net salaries, pensions and termination-of-service allowances.
2. (a) During the first five years the levy rates which shall apply to the basis referred to in paragraph 3 below shall progress as follows: - 2 754 % of the amount making up its basis during the first year,
- 5 708 % of this amount during the second year,
- 7 762 % of this amount during the third year,
- 10 716 % of this amount during the fourth year, and
- 12 77 % of this amount during the fifth year. (1) OJ No C 327, 14.12.1981, p. 56.
(b) The rate of 12 77 % for the fifth year shall continue to apply during subsequent years unless the Council, acting on a proposal from the Commission by the qualified majority provided for in the first indent of the second subparagraph of Article 148 (2) of the Treaty establishing the European Economic Community and after consultation of the European Parliament, decides otherwise.
3. (a) For officials in active employment, on secondment or on leave from military service, the basis of the levy shall be the basic salary for the grade and step used to calculate remuneration, minus: - social security and pension contributions and the tax, before any levy, payable by an official in the same grade and step without dependants within the meaning of Article 2 of Annex VII, and
- the basic salary of an official in grade D 4, step 1.
(b) For pensioners and persons in receipt of an allowance under Articles 41 and 50 of the Staff Regulations, Article 3 of Regulation (Euratom, ECSC, EEC) No 2530/72 or Regulation (ECSC, EEC, Euratom) No 1543/73, the basis of the levy shall be the amount of the pension or allowance, minus: - any Community social security and pension contributions and the tax, before any levy, payable by the person concerned without dependants within the meaning of Article 2 of Annex VII, and
- twice the basic salary of an official in grade D 4, step 1.
However, the application of the levy to pensions and termination-of-service allowances shall be suspended for the first five years.
As from the sixth year, the levy shall apply to pensions and end-of-service allowances under the conditions laid down in the previous subparagraph only on a decision taken by the Council acting by a qualified majority on a Commission proposal following consultation of the European Parliament.
(c) The components used to determine the basis of the levy shall be expressed in Belgian francs and weighted at 100.
4. The levy shall not be applied at each of the above rates if it would bring salaries, pensions or termination-of-service allowances below the net amounts paid prior to its application.
The part of the levy not applied during a given year shall be added to the levy for the following year as a result of the foregoing provision.
5. Each new rate of levy shall be introduced annually at the same time as the Decision on the annual adjustment of remuneration pursuant to Council Decision 81/1061/Euratom, ECSC, EEC on the method for adjusting remuneration. It shall be applied to arrears resulting from the adjustment.
6. The levy shall be deducted monthly at source and the proceeds entered as revenue in the general budget of the Communities."
CHAPTER 2 Amendments to the conditions of employment of other servants of the European Communities