ANNEX IVSupplementary provisions
ANNEX IV REMUNERATION AND REIMBURSEMENT OF EXPENSES SECTION 1 Family allowances Article 1 1. The household allowance shall be set at a basic amount of EUR 171,88, plus 2 % of a staff member's basic salary. 2. The household allowance shall be granted to: (a) a married staff member; (b) a staff member who is widowed, divorced, legally separated or unmarried and has one or more dependent children within the meaning of Article 2(2) and (3); (c) a staff member who is registered as a stable non-marital partner, provided that: (i) the couple produces a legal document recognised as such by a Member State, or any competent authority of a Member State, acknowledging their status as non-marital partners; (ii) neither partner is in a marital relationship or in another non-marital partnership; (iii) the partners are not related in any of the following ways: parent, child, grandparent, grandchild, brother, sister, aunt, uncle, nephew, niece, son-in-law, daughter-in-law; (iv) the couple has no access to legal marriage in a Member State; a couple shall be considered to have access to legal marriage for the purposes of this point only where the members of the couple meet all the conditions laid down by the legislation of a Member State permitting marriage of such a couple; (d) by special reasoned decision of the AACC based on supporting documents, a staff member who, while not fulfilling the conditions laid down in points (a), (b) and (c), nevertheless actually assumes family responsibilities. 3. If the spouse of a staff member is gainfully employed, with an annual income before deduction of tax, of more than the basic annual salary of a staff member in the second step of grade 3, weighted at the rate for the country where the spouse carries out his or her occupation, the staff member entitled to the household allowance shall not receive this allowance save by special decision of the AACC. The staff member shall, however, be entitled to the allowance where the married couple have one or more dependent children. 4. In cases where, under paragraphs 1, 2 and 3, spouses who are both employed in the service of the Agency are both entitled to the household allowance, this allowance shall be payable only to the person whose basic salary is the higher. 5. If the staff member is entitled to the household allowance only by virtue of paragraph 2(b) and a person other than the staff member has by law or by an order of court or of the competent administrative authority been given custody of all his dependent children within the meaning of Article 2(2) and (3), the household allowance shall be paid to that other person in the name and on behalf of the staff member. This condition shall be deemed to be fulfilled in the case of dependent children who have reached their majority if such children have their normal residence with the other parent. If, however, the staff member's children are in the care of several different persons, the household allowance shall be divided among them according to the number of children in their care. If the person eligible by virtue of the foregoing to receive the household allowance paid in the staff member's name is also eligible to receive this allowance by reason of his or her own status as staff member, that person shall receive the higher of the two allowances only. Article 2 1. A staff member who has one or more dependent children shall, in accordance with paragraphs 2 and 3, receive an allowance of EUR 375,59 per month for each dependent child. 2. ‘Dependent child’ means the legitimate, natural or adopted child of a staff member, or of his spouse, who is actually being maintained by the staff member. The same shall apply to a child for whom an application for adoption has been lodged and the adoption procedure started. Any child whom the staff member has a responsibility to maintain under a judicial decision based on Member States' legislation on the protection of minors shall be treated as a dependent child. The amount referred to in paragraph 1 shall be reviewed each time remuneration is revised pursuant to Article 60. 3. The allowance shall be granted: (a) automatically for children under 18 years of age; (b) on application, with supporting evidence, by the staff member for children between 18 and 26 who are receiving educational or vocational training. 4. Any person whom the staff member has a legal responsibility to maintain and whose maintenance involves heavy expenditure may, exceptionally, be treated as if he were a dependent child by special reasoned decision of the AACC, based on supporting documents. 5. Payment of the allowance in respect of a child prevented by serious illness or invalidity from earning a livelihood shall continue throughout the period of that illness or invalidity, irrespective of age. 6. Not more than one dependent child allowance shall be paid in respect of any one dependent child within the meaning of this Article. 7. If custody of the dependent child within the meaning of paragraphs 2 and 3 has been entrusted by law or by an order of court or of the competent administrative authority to another person, the dependent child allowance shall be paid to that person in the name and on behalf of the staff member. Article 3 1. Subject to the conditions laid down in the general implementing provisions, a staff member shall receive an education allowance equal to the actual education costs incurred by him up to a maximum of EUR 254,83 per month for each dependent child, within the meaning of Article 2(2) of this Annex, who is at least five years old and in regular full-time attendance at a primary or secondary school which charges fees or at an establishment of higher education. The requirement of attendance at a school which charges fees shall not apply to the reimbursement of the cost of school transport. Entitlement to this allowance shall commence on the first day of the month in which the child begins to attend a primary educational establishment and shall cease at the end of the month in which the child finishes its education or at the end of the month in which the child reaches the age of 26, whichever is the earliest. The allowance paid shall be subject to a ceiling of twice the maximum prescribed in the first subparagraph for: — a staff member whose place of employment is at least 50 km from, either: — a European school, or — an educational establishment working in his language which the child attends for imperative educational reasons duly supported by evidence, — a staff member whose place of employment is at least 50 km from an establishment of higher education in the country of which he is a national or working in his language, provided that the child actually attends an establishment of higher education at least 50 km from the place of employment and the staff member is entitled to the expatriation allowance; the latter condition shall not apply if there is no such establishment in the country of which the staff member is a national or where the child attends a higher education establishment in a country other than that of the staff member's place of employment, — in the same condition as in the first and second indents, persons entitled to the allowance who are not in active service, taking account of the place of residence instead of the place of employment. The requirement of attendance at a school that charges fees shall not apply to payments under the third subparagraph. If custody of the child in respect of whom the education allowance is paid has been entrusted by law or by an order of court or of the competent administrative authority to another person, the education allowance shall be paid to that person in the name and on behalf of the staff member. In such case, the distance of at least 50 km referred to in the third subparagraph shall be calculated from the place of residence of the person having custody of the child. 2. For each dependent child within the meaning of Article 2(2) of this Annex who is less than five years old or is not yet in regular full-time attendance at a primary or secondary school, the amount of this allowance is fixed at 91,75 per month. That amount shall be reviewed each time remuneration is revised pursuant to Article 60. SECTION 2 Expatriation allowance Article 4 1. An expatriation allowance shall be paid, equal to 16 % of the total amount of the basic salary plus household allowance and the dependent child allowance paid to the staff member: (a) to staff members: — who are not and have never been nationals of the State in whose territory the place where they are employed is situated, and — who during the five years ending six months before they entered the service did not habitually reside or carry on their main occupation within the European territory of that State. For the purposes of this provision, circumstances arising from work done for another State or for an international organisation shall not be taken into account; (b) to staff members who are or have been nationals of the State in whose territory the place where they are employed is situated but who during the 10 years ending at the date of their entering the service habitually resided outside the European territory of that State for reasons other than the performance of duties in the service of a State or of an international organisation. The expatriation allowance shall not be less than EUR 509,43 per month. 2. A staff member who is not and has never been a national of the State in whose territory he is employed and who does not fulfil the conditions laid down in paragraph 1 shall be entitled to a foreign residence allowance equal to one quarter of the expatriation allowance. 3. For the purposes of paragraphs 1 and 2, a staff member who has, by marriage, automatically acquired, without the possibility of renouncing it, the nationality of the State in whose territory his or her place of employment is situated, shall be treated in the same way as a staff member covered by the first indent of paragraph 1(a). SECTION 3 Reimbursement of expenses A. INSTALLATION ALLOWANCE Article 5 1. An installation allowance equal to two months' basic salary in the case of a staff member who is entitled to the household allowance, and equal to one month's basic salary in other cases, shall be paid to an established staff member who furnishes evidence that a change in the place of residence was required in order to satisfy the requirements of Article 23. In cases where spouses who are both staff members are both entitled to the installation allowance, this shall be payable only to the person whose basic salary is the higher. The installation allowance shall be weighted at the rate fixed for the place where the staff member is employed. 2. An installation allowance of the same amount shall be paid to any staff member who is transferred to a new place of employment and is thereby obliged to change his place of residence in order to comply with Article 23. 3. The installation allowance shall be calculated by reference to the staff member's marital status and salary either on the effective date of his establishment or on the date of his transfer to a new place of employment. The installation allowance shall be paid on production of documents establishing the fact that the staff member, together with his family if he is entitled to the household allowance, has settled at the place where he is employed. 4. A staff member who is entitled to the household allowance and does not settle with his family at the place where he is employed shall receive only half the allowance to which he would otherwise be entitled; the second half shall be paid when his family settles at the place where he is employed, provided that it does so within the periods laid down in Article 9(3). Where the staff member is transferred to the place where his family resides before his family has settled at the place where he is employed, he shall not thereby be entitled to an installation advance. 5. An established staff member who has received an installation allowance and who voluntarily leaves the service of the Agency within two years from the date of entering it shall, on leaving the service, refund part of the allowance, in proportion to the unexpired portion of that two-year period. 6. A staff member in receipt of installation allowance shall declare any allowance of like nature which he receives from other sources; such latter allowances shall be deducted from the allowance provided for in this Article. B. RESETTLEMENT ALLOWANCE Article 6 1. An established staff member who provides evidence of a change of residence shall be entitled on termination of service to a resettlement allowance equal to two months' basic salary in the case of a staff member who is entitled to the household allowance or to one month's basic salary in other cases, provided that he has completed four years of the service and does not receive a similar allowance in his new employment. In cases where spouses who are both staff members are both entitled to the resettlement allowance, this allowance shall be payable only to the person whose basic salary is the higher. For the purpose of calculating his service, account shall be taken of years spent in active employment, leave for military service and parental leave or family leave. The resettlement allowance shall be weighted at the rate fixed for the place where the staff member was last employed. 2. In the event of the death of an established staff member, the resettlement allowance shall be paid to the surviving spouse or, in the absence of such a person, to the dependants within the meaning of Article 2, even if the requirement as to length of service laid down in paragraph 1 of this Article is not satisfied. 3. The resettlement allowance shall be calculated by reference to the staff member's marital status and salary at the date of termination of service. 4. The resettlement allowance shall be paid against evidence that the staff member and his family, or, where the staff member has died, his family only, have resettled at a place situated not less than 70 km from the place where the staff member was employed. Resettlement of a staff member or of the family of a deceased staff member shall take place within three years of the date of termination of his service. This time-limit shall not apply as against persons entitled under him who can prove that they were unaware of the foregoing provisions. C. TRAVEL EXPENSES Article 7 1. A staff member shall be entitled to a flat-rate payment corresponding to the cost of travel for himself, his spouse and his dependants actually living in his household: (a) on taking up his appointment, from the place where he was recruited to the place where he is employed; (b) on termination of service within the meaning of Article 96, from the place where he is employed to the place of origin as defined in paragraph 3 of this Article; (c) on any transfer involving a change in the place where he is employed. In the event of the death of a staff member, the surviving spouse and the dependants shall be entitled to the flat-rate payment under the same conditions. Travel expenses for children aged less than two years during the entire calendar year shall not be reimbursed. 2. The flat-rate payment shall be based on an allowance per kilometre of geographical distance between the places referred to in paragraph 1. The kilometric allowance shall be: — EUR 0 for every km from 0 to 200 km — EUR 0,1895 for every km from 201 to 1 000 km — EUR 0,3158 for every km from 1 001 to 2 000 km — EUR 0,1895 for every km from 2 001 to 3 000 km — EUR 0,0631 for every km from 3 001 to 4 000 km — EUR 0,0305 for every km from 4 001 to 10 000 km — EUR 0 for every km over 10 000 km. To the above kilometric allowance a flat-rate supplement shall be added, amounting to: — EUR 94,74 if the geographical distance between the places referred to in paragraph 1 is between 600 km and 1 200 km, — EUR 189,46 if the geographical distance between the places referred to in paragraph 1 is greater than 1 200 km. The above kilometric allowances and flat-rate supplements shall be updated every year in the same proportion as remuneration. A staff member's place of origin shall be determined when he takes up his appointment, account being taken in principle of where he was recruited or, upon an express and motivated request, the centre of his interests. The place of origin as so determined may by special decision of the AACC be changed while the staff member is in service or when he leaves the service. While he is in the service, however, such decision shall be taken only exceptionally and on production by the staff member of appropriate supporting evidence. The effect of such a change shall not, however, be such as to recognise as the centre of the staff member's interests, a place which is outside the territories of the Member States as well as outside the countries and territories listed in Annex II to the Treaty on the Functioning of the European Union and the territories of the Member States of the European Free Trade Association. Article 8 1. Staff members entitled to the expatriation or foreign residence allowance shall be entitled, within the limit set out in paragraph 2, in each calendar year to a flat-rate payment corresponding to the cost of travel from the place of employment to the place of origin as defined in Article 7 for themselves and, if they are entitled to the household allowance, for the spouse and dependants within the meaning of Article 2. Where both spouses are staff members of the Agency, each has the right in respect of himself or herself and in respect of dependants to the flat-rate payment of travelling expenses, in accordance with the above provisions; each dependant shall be entitled to one payment only. The payment in respect of dependent children is fixed at the request of the husband or wife, on the basis of the place of origin of one or other of them. Where a staff member marries during a given year and thereby becomes entitled to the household allowance, the travel expenses payable for the spouse shall be calculated in proportion to the period from the date of the marriage to the end of the year. Any alteration to the basis of calculation which may arise from changes in family status after the date of payment of the sums in question shall not render the staff member concerned liable to make repayment. Travel expenses for children aged less than two years during the entire calendar year shall not be reimbursed. 2. The flat-rate payment shall be based on an allowance per kilometre of geographical distance between the staff member's place of employment and his place of origin. Where the place of origin, as defined in Article 7, is outside the territories of the Member States as well as outside the countries and territories listed in Annex II to the Treaty on the Functioning of the European Union and the territories of the Member States of the European Free Trade Association, the flat-rate payment shall be based on an allowance per kilometre of geographical distance between the staff member's place of employment and the capital city of the Member State whose nationality he holds. Staff members whose place of origin is outside the territories of the Member States as well as outside the countries and territories listed in Annex II to the Treaty on the Functioning of the European Union and the territories of the Member States of the European Free Trade Association and who are not nationals of one of the Member States shall not be entitled to the flat-rate payment. The kilometric allowance shall be: — EUR 0 for every km from 0 to 200 km — EUR 0,3820 for every km from 201 to 1 000 km — EUR 0,6367 for every km from 1 001 to 2 000 km — EUR 0,3820 for every km from 2 001 to 3 000 km — EUR 0,1272 for every km from 3 001 to 4 000 km — EUR 0,0614 for every km from 4 001 to 10 000 km — EUR 0 for every km over 10 000 km. To the above kilometric allowance a flat-rate supplement shall be added amounting to: — EUR 191,00 if the distance by train between the place of employment and the place of origin is between 725 km and 1 450 km, — EUR 381,96 if the distance by train between the place of employment and the place of origin is greater than 1 450 km. The above kilometric allowances and flat-rate supplements shall be updated every year in the same proportion as remuneration. 3. A staff member whose service is terminated in the course of a calendar year for any reason other than death or who is on leave on personal grounds during part of the year shall, if he is in active employment in the service of an institution of the European Union for less than nine months of that year, be entitled only to part of the flat-rate payment provided for in paragraphs 1 and 2, calculated in proportion to the time spent in active employment. 4. Paragraphs 1 to 3 shall apply to staff members whose place of employment is within the territories of the Member States. Staff members whose place of employment is outside the territory of the Member States shall be entitled for themselves and, if they are entitled to receive the household allowance, for their spouse and other dependants within the meaning of Article 2, in each calendar year, to a flat-rate payment for travel expenses to their place of origin, or to repayment of travel expenses to another place not exceeding the expense of travel to the place of origin. However, if the spouse and the persons referred to in Article 2(2) do not live with the staff member at the place of employment, they shall be entitled each calendar year to reimbursement of travel expenses from the place of origin to the place of employment or to another place not exceeding the cost of the former journey. The flat-rate payment shall be based on the cost of air travel in economy class. D. REMOVAL EXPENSES Article 9 1. Within the limits of cost ceilings, staff members obliged to change the place of residence in order to comply with Article 23 upon entry into service or on a subsequent change of place of employment while in service and who have not been reimbursed in respect of the same expenses from another source, shall be entitled to the reimbursement of expenses incurred in respect of the removal of furniture and personal effects, including the cost of insurance against ordinary risks (notably breakage, theft, fire). The ceilings shall take into account the staff member's family situation at the time of the removal, and the average costs of removal and associated insurance. General implementing provisions shall be adopted by the AACC of each institution to give effect to this paragraph. 2. On termination of service or on death of a staff member, the expenses incurred in respect of removal from the place where he was employed to his place of origin shall be reimbursed within the limits defined in paragraph 1. Where the deceased staff member was unmarried, the expenses shall be reimbursed to those entitled under him. 3. In the case of an established staff member, removal shall be effected within one year of the end of his probationary period. On termination of service, removal shall be effected within three years as provided in the second subparagraph of Article 6(4). Removals effected after the expiry of the time limits set out above shall be reimbursed only in exceptional cases and by special decision of the AACC. E. DAILY SUBSISTENCE ALLOWANCE Article 10 1. Where a staff member furnishes evidence that a change in the place of residence is required in order to comply with Article 23, such staff member shall be entitled for a period specified in paragraph 2 of this Article to a subsistence allowance per calendar day as follows: Staff member entitled to receive household allowance: EUR 39,48. Staff member not entitled to receive household allowance: EUR 31,83. The above scale shall be reviewed each time remuneration are revised pursuant to Article 60. 2. The period in respect of which the daily subsistence allowance is granted shall be as follows: (a) in the case of a staff member who is not entitled to the household allowance: 120 days; (b) in the case of a staff member who is entitled to the household allowance: 180 days or, if the staff member is a probationer, the period of probation plus one month. In cases where spouses who are both staff members are both entitled to the basic subsistence allowance, the period in respect of which it is granted as laid down in subparagraph (b) shall apply to the person whose basic salary is the higher. The period laid down in subparagraph (a) shall apply to the other person. In no case shall the daily subsistence allowance be granted beyond the date on which the staff member removes in order to satisfy the requirements of Article 23. F. MISSION EXPENSES Article 11 1. A staff member travelling on mission and holding an appropriate travel order shall be entitled to reimbursement of travel expenses and to daily subsistence allowance in accordance with the following provisions. 2. The travel order shall state the probable duration of the mission, on the basis of which shall be calculated any advance which the staff member may draw against the daily subsistence allowance. Save where a special decision is taken, no advance shall be payable where the mission is not expected to involve an absence of more than 24 hours and is to be carried out in a country using the same currency as that used in the place where the staff member is employed. 3. Save in special cases, to be determined by special decision and in particular where a staff member is called back from leave, the reimbursement of mission expenses shall be limited to the cost of the most economical journey between the place of employment and the place of mission which does not require the staff member on mission to extend his stay significantly. Article 12 1. Travel by rail Travel expenses for missions carried out by rail shall be reimbursed on presentation of supporting documents on the basis of the cost of transport in first class by the shortest route between the place of employment and the place of the mission. 2. Travel by air Staff members shall be authorised to travel by air if the outward and return journeys by rail would total at least 800 kilometres. 3. Travel by sea The AACC shall authorise in each case and on the basis of the length and cost of the journey the classes to be used and the cabin supplements which may be reimbursed. 4. Travel by car Travel costs shall be reimbursed in the form of a lump sum based on the rail cost, in accordance with paragraph 1; no other supplement shall be paid. In the case of a staff member travelling on mission in special circumstances, however, the AACC may decide to grant that staff member an allowance per kilometre covered instead of the reimbursement of travel costs provided for above, if the use of public transport presents clear disadvantages. Article 13 1. The daily subsistence allowance for missions shall comprise a flat-rate sum to cover all expenses incurred by the person on mission: breakfast, two main meals and incidental expenses, including local travel. Accommodation costs, including local taxes, shall be reimbursed up to a maximum fixed for each country, on production of supporting documents. 2. (a) The scale for the Member States is as follows: Destinations Daily allowance (in EUR) Hotel Ceiling (in EUR) Austria 95 130 Belgium 92 140 Bulgaria 58 169 Croatia 60 120 Czech Republic 55 175 Cyprus 93 145 Denmark 120 150 Estonia 71 110 Finland 104 140 France 95 150 Germany 93 115 Greece 82 140 Spain 87 125 Hungary 72 150 Ireland 104 150 Italy 95 135 Latvia 66 145 Lithuania 68 115 Luxembourg 92 145 Malta 90 115 Netherlands 93 170 Poland 72 145 Portugal 84 120 Romania 52 170 Slovenia 70 110 Slovakia 80 125 Sweden 97 160 United Kingdom 101 175 Where a staff member on mission is provided with a meal or accommodation free of charge or reimbursed by one of the Union institutions, an administration or outside body, this must be declared. A corresponding deduction will then be made. (b) The scale for missions in countries outside the European territory of the Member States shall be fixed and adjusted periodically by the AACC. 3. The rates set out in paragraph 2(a) of this Article shall be reviewed every two years on basis of the review taking place pursuant to Article 13(3) of Annex VII to the EU Staff Regulations. Article 14 Detailed rules for the application of Articles 11, 12 and 13 shall be laid down by the Agency. G. FIXED REIMBURSEMENT OF EXPENSES Article 15 1. Staff members who, by reason of their duties, regularly incur entertainment expenses may be granted a fixed rate allowance by the AACC, which shall determine the amount thereof. In special cases, the AACC may in addition decide that part of the cost of accommodation for the staff member concerned also be borne by the Agency. 2. In the case of staff members who, as a result of special instructions, occasionally incur entertainment expenses for official purposes, the amount of the entertainment allowance shall be determined in each instance on the basis of supporting documents and on terms to be laid down by the AACC. Article 16 By decision of the AACC, senior management staff (Director-General or their equivalent in grade AD 16 or AD 15 and Directors or their equivalent in grade AD 15 or AD 14) who do not have an official car at their disposal may receive a fixed allowance, not exceeding EUR 892,42 a year to cover normal travel within the boundaries of the town where they are employed. The allowance may, by reasoned decision of the AACC, be granted to a staff member whose duties constantly require him to make journeys for which he is authorised to use his own car. SECTION 4 Payment of sums due Article 17 1. Payment of remuneration to staff members shall be made on the 15th day of each month for the month then current. The amount of remuneration shall be rounded off to the nearest cent above. 2. Where remuneration is not due in respect of a complete month, the amount shall be divided into thirtieths, and: (a) where the actual number of days payable is 15 or less, the number of thirtieths due shall equal the actual number of days payable; (b) where the actual number of days payable is more than 15, the number of thirtieths due shall equal the difference between the actual number of days not payable and 30. 3. Where entitlement to family allowances and expatriation allowances commences after the date of entering the service, the staff member shall receive these from the first day of the month in which such entitlement commences. On cessation of such entitlement, the staff member shall receive the sum due up to the last day of the month in which entitlement ceases. Article 18 1. Payment shall be made to each staff member at the place and in the currency of the country where he carries out his duty or, at the request of the staff member, in euros in a bank within the Union. 2. Under the conditions laid down in rules fixed by the AACC, by common consent after consulting the Staff Committee, staff members may apply for special regular transfer of part of their remuneration. Under the first sentence of this paragraph the following may be transferred, separately or in combination: (a) for children attending an education establishment in another Member State, a maximum amount per dependent child equal to the amount of the education allowance actually received for that child; (b) on production of valid supporting documents, regular payments to all other persons residing in the relevant Member State to whom the staff member provides evidence of having an obligation by virtue of a decision of the courts or the competent administrative authority. The transfers referred to in point (b) may not exceed 5 % of the staff member's basic salary. 3. The transfers provided for in paragraph 2 of this Article shall be made, in the currency of the relevant Member State, at the same exchange rate as those referred to in the second paragraph of Article 63 of the EU Staff Regulations. The amounts transferred shall be multiplied by a coefficient representing the difference between the correction coefficient for the country to which the transfer is made as defined in point (b) of Article 3(5) of Annex XI to the EU Staff Regulations and the correction coefficient applied to the remuneration of the staff member as referred to in point (a) of Article 3(5) of Annex XI to the EU Staff Regulations. 4. Apart from the transfers referred to in paragraphs 1 to 3, a staff member may request a regular transfer to another Member State in local currency at the monthly exchange rate, without application of any coefficient. This transfer may not exceed 25 % of the staff member's basic salary.