Remuneration and Pensions Calculation of specific

Remuneration and Pensions
Calculation of specific indicators
and control indicators
in accordance with Article 65
of the EU Staff Regulations
Version: May 2016
Doc A6465/14/26rev2 Appendix One :
Standard Remuneration Questionnaire
1
Contents
1
Description of the standard remuneration questionnaire ............................................. 3
1.1
Information to be provided by the member states ........................................................ 3
1.1.1
1.2
Central government personnel broken down by category and by grade (table 1). ........ 3
Remuneration of central government staff (table 2) .................................................... 5
1.2.1
Gross remuneration (column 3) ...................................................................................... 5
1.2.2
Compulsory deductions (columns 4 to 7)........................................................................ 5
1.2.3
Net remuneration (column 8) ......................................................................................... 5
1.2.4
Category (column 1) ........................................................................................................ 5
1.2.5
Salary of the current year (tables 2a and 2b) .................................................................. 5
1.3
Components of the gross salary (table 3) ..................................................................... 6
1.4
Worked example (table 4) ............................................................................................ 6
1.5
Hours of work, leave and retirement age (table 5) ....................................................... 6
1.6
References to the legislative texts on staff remuneration and conditions of
employment (table 6) ................................................................................................... 6
1.7
e-DAMIS transmission procedure ............................................................................... 6
1.8
Subsequent use of the information provided ................................................................ 6
1.9
Further guidance........................................................................................................... 6
2
The standard remuneration questionnaire .................................................................... 7
2.1
Tables to be completed................................................................................................. 7
2
1 Description of the standard remuneration questionnaire
1.1 Information to be provided by the member states
1.1.1 Central government personnel broken down by category and by grade (table 1).
Please fill in table 1. Staff with the number of civil servants broken down by category and by grade in central
government departments on 1st July of the current year (or as near to that date as possible).
Column 1. Category
The posts covered by the Staff Regulations are classified, according to the nature and importance of the duties to
which they relate, in an administrators' function group (hereinafter “AD”), an assistants' function group
(hereinafter “AST”) and a secretaries and clerks’ function group (hereinafter “AST/SC”).
1. Function group AD corresponds to managerial, conceptual and analytical duties (as well as to linguistic
and scientific duties for certain job profiles).
2. Function group AST corresponds to executive and technical duties.
3. Function group AST/SC corresponds to clerical and secretarial duties.
Appointment shall require at least
1. in function group AST and AST/SC:
 a level of post-secondary education attested by a diploma, or
 a level of secondary education attested by a diploma giving access to post-secondary education,
and appropriate professional experience of at least three years or
 where justified in the interests of the service, professional training or professional experience of
an equivalent level.
2. in function group AD for the two lowest grades (5 and 6):
 a level of education which corresponds to completed university studies of at least three years
attested by a diploma, or
 where justified in the interest of the service, professional training of an equivalent level.
3. in function group AD for the higher grades (7 to 16):
 a level of education which corresponds to completed university studies attested by a diploma
when the normal period of university education is four years or more, or
 a level of education which corresponds to completed university studies attested by a diploma and
appropriate professional experience of at least one year when the normal period of university
education is at least three years, or
 where justified in the interests of the service, professional training of an equivalent level.
Column 2. Grade and column 3. Sample
Out of the reference population the Member States may provide information for the total of each of the above
mentioned function groups, or they may select a sample of the more important grades in terms of staff numbers
for each of the above mentioned function groups. In this case grades having only a small proportion of the total
number of staff may not be taken into the sample: the sample should be representative of the reference
population. The ratio between the number of staff in the grades covered by the sample and the total number in
the reference population should normally be more than 75%.
Where appropriate, an explanation should be provided of the difference between the total reference population
and the sample.
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It should be specified whether the figure supplied is a headcount, or expressed in full-time equivalents. The figures
supplied in columns 3 and 4 should be on a consistent basis.
Column 4. Reference population
The reference population should consist of the permanent statutory staff of the central government (sub-sector
S.1311 of the ESA 2010 - European System of Accounts). Only the totals per function group for the whole central
government are required.
“Permanent” status will normally exclude staff with contracts which will expire after a fixed duration.
The sub-sector S.1311 in ESA 2010 is defined as follows: “This subsector includes all administrative departments of
the state and other central agencies whose competence extends normally over the whole economic territory,
except for the administration of social security funds.”
Central government does not include the State and Local Governments and Social security funds in Member States
which are covered by sub-sectors S.1312, S.1313 and S.1314 respectively. For clarity the definitions of sub-sectors
S.1312, S.1313 and S.1314 are also given below:
Sub-sector S.1312: State government: “This subsector consists of those types of public administration which are
separate institutional units exercising some of the functions of government, except for the administration of social
security funds, at a level below that of central government and above that of the governmental institutional units
existing at local level.”
Sub-sector S.1313: Local government: “This subsector includes those types of public administration whose
competence extends to only a local part of the economic territory, apart from local agencies of social security
funds.”
Sub-sector S.1314: Social security funds: “The social security funds subsector includes central, state and local
institutional units whose principal activity is to provide social benefits and which fulfil each of the following two
criteria:
a) by law or by regulation certain groups of the population are obliged to participate in the scheme or to pay
contributions; and
b) general government is responsible for the management of the institution in respect of the settlement or
approval of the contributions and benefits independently from its role as supervisory body or employer.”
The reference population for calculating specific indicator consists of the sub-sector central government (S.1311),
with the following exclusions:



the armed forces, security forces, police forces, frontier guards, etc.;
teachers, staff of national health services;
ministers of religion, if directly paid by central government; diplomats and magistrates.
It should be specified whether the figure supplied for the reference population is a headcount, or expressed in fulltime equivalents. The figures supplied in columns 3 and 4 should be on a consistent basis.
Column 5. ESA 2010 central government
If not already supplied separately by the national statistical authority under the ESA 2010 voluntary transmission
programme, please provide the figure for the total sub-sector central government (s.1311) before adjustment for
A65 purposes. Only the total for the whole central government is required.
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1.2 Remuneration of central government staff (table 2)
The methodology in use is based on two consecutive snapshots of the remuneration system at July of the current
year and July of the previous year.
1.2.1 Gross remuneration (column 3)
All elements of remuneration that affect the purchasing power of civil servants during this period should be taken
into account. All general bonuses and premiums, which are part of the salary, should be reported. In general, the
following elements should be taken into account:



basic salaries;
all allowances and bonuses (e.g. general premiums, child benefit, family allowances);
non-pensionable lump-sum payments (e.g. annual holiday pay, Christmas bonus); if they are annual
components only 1/12 should be added to the monthly salary (1/6 if they are paid every half-year, …).
Not to be included:



regional allowances granted to compensate for 'cost-of-living' differences;
increase due to promotion or seniority;
person-specific special allowances, for example, merit bonus for exceptional individual performance.
1.2.2 Compulsory deductions (columns 4 to 7)
Compulsory deductions from the gross remuneration are requested under the four following headings:




Taxes on income (column 4);
Compulsory employee’s contributions to social security (column 5);
Compulsory occupational pension schemes (column 6);
Other compulsory deductions like mutual assistance contribution, temporary contribution,… (column 7).
Voluntary deductions should not be taken into account.
1.2.3 Net remuneration (column 8)
The net remuneration is simply the gross remuneration (column 3) minus all compulsory deductions (column 4 to
7).
1.2.4 Category (column 1)
For a detailed explanation see paragraph “Column 1. Category” above.
1.2.5 Salary of the current year (tables 2a and 2b)
Please fill in tables 2a and 2b with the salary (gross, deductions and net) payable to single persons (table 2a) and
to married persons with two children (table 2b), working as civil servants in central government departments.
If relevant (for example to estimate income tax), the spouse and dependents of the married person should be
assumed to not work.
If relevant (for example to estimate child benefit), the dependents should be assumed to be of school age.
The levels of salaries for each category and grade are requested: minimum, median and maximum of the scale.
The information provided in tables 2a and 2b should be for the grades in the sample identified in table 1.
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1.3 Components of the gross salary (table 3)
Please write in table 3. Components of the gross salary an explanation on the changes in the components of the
gross salary (basic salary, allowances, bonuses, taxes, etc). Please be as explicit as possible to have a clear picture
of the reasons for the increase or reduction of the gross salary.
1.4 Worked example (table 4)
Please include a detailed worked example for at least one salary grade (both gross and net) from the salary table.
This includes the gross pay and a detailed calculation of the deductions. As this information is country- and systemspecific, no format is predetermined for this table.
1.5 Hours of work, leave and retirement age (table 5)
Please fill in the table 5. Working time. In order to complete the information any relevant comments may be
added.
1.6 References to the legislative texts on staff remuneration and conditions of
employment (table 6)
As complement to the information of tables 1 to 5, please provide Eurostat in table 6 with references to the
legislative texts on which changes are based (public sector pay increases, changes in the structure of categories
and grades, and changes in condition of employment, especially duration of working hours, between July last year
and July this year) writing the web address or link if available.
1.7 e-DAMIS transmission procedure
The information required should be sent to Eurostat, by e-DAMIS, to arrive before the 31st July.
Information and support about e-DAMIS is available as follows:



In your country: (e-DAMIS Web Application): contact your local coordinator (see list on e-DAMIS Help
Centre).
Via internet: (e-DAMIS help centre on e-DAMIS Web Portal https://webgate.ec.europa.eu/edamis ).
From Eurostat: send email query to [email protected]
1.8 Subsequent use of the information provided
The detailed information collected for A65 purposes may be released in due course or disclosed under the terms
of Transparency Regulation 1049/2001. Information will not be released until the decision-making process is
concluded (ie. submission of the Eurostat Report).
1.9 Further guidance
Further information and guidance on interpretation can be found in the general methodology manual describing
the calculation of specific indicators in accordance with Article 65 of the EU Staff Regulations, individual country
manuals and specific bilateral agreements with Eurostat.
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2 The standard remuneration questionnaire
2.1 Tables to be completed
Table 1.
Staff
Central government staff broken down by category and grade – July year t
Table 2.
Salary
a.
Remuneration of central government personnel (unmarried official) – July year t
b.
Remuneration of central government personnel (married official with two
dependent children) – July year t
Table 3.
Components of salary
Explanation of changes in the components of remuneration between July year t-1 and July year t
Table 4.
Worked example
A worked example of one salary, both gross and net
Table 5.
Working time
Hours of work, leave and retirement age
Table 6.
Legislation
Reference to legislative texts on staff remuneration and conditions of employment
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Table 1. Staff
Central government staff broken down by category and by grade
Reference period
…………………………………………………………………….
Category
Grade
Sample
Reference
population **
ESA 2010
central govt. +
[1]
[2]
[3]
[4]
[5]
AD *
AD-total
AST *
AST-total
SC *
SC-total
Total
* AD, AST, SC (see point 1.1.1 of document "Description of the standard remuneration questionnaire")
** at least the total and the subtotals by category are required
+ only the total is required
-8-
Table 2a. Salary July year t. Remuneration of central government staff
Permanent civil servant - Unmarried official
Cat.
Grade
Gross
[1]
[2]
[3]
Compulsory deductions
[4]
[5]
[6]
Net
[7]
[8]=[3]-[4..7]
Minimum of the scale
AD*
AST*
AST/SC*
Middle of the scale (median)
AD*
AST*
AST/SC*
Maximum of the scale
AD*
AST*
AST/SC*
[4] - Taxes on income. [5] - Compulsory employee's contribution to social security. [6] - Compulsory employee's contribution to
occupational pension scheme. [7] - Other compulsory deductions
*AD - Administrator, AST - Assistant, AST/SC - Secretaries and clerks (see document
"Standard Remuneration Questionnaire")
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Table 2a. Salary July year t. Remuneration of central government staff
Permanent civil servant - Married official with two dependent children, spouse not working
Cat.
Grade
Gross
[1]
[2]
[3]
Compulsory deductions
[4]
[5]
[6]
Net
[7]
[8]=[3]-[4..7]
Minimum of the scale
AD*
AST*
AST/SC*
Middle of the scale (median)
AD*
AST*
AST/SC*
Maximum of the scale
AD*
AST*
AST/SC*
[4] - Taxes on income. [5] - Compulsory employee's contribution to social security. [6] - Compulsory employee's contribution to
occupational pension scheme. [7] - Other compulsory deductions
*AD - Administrator, AST - Assistant, AST/SC - Secretaries and clerks (see document "Standard
Remuneration Questionnaire")
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Table 3. Components of the salary
Explanation on the changes in the components of the net salary
Component of the gross salary
Explanation on the changes between July t-1 and July t
Compulsory deduction
Explanation on the changes between July t-1 and July t
1
2
3
4
5
6
…
…
1
2
3
4
5
6
…
…
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Table 4. Worked example
Please include a worked example of at least one of the salaries (both components of gross and
deductions to obtain net) included in the salaries table 2a and 2b
As this is country-dependent, there is no layout predetermined in this worksheet
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Table 5. Working time
Questionnaire concerning hours of work, leave and retirement
age in central government
I
Headings
Situation July year t
[1]
[2]
Weekly net hours of work
(excluding daily meal breaks)
State whether there are variations based on:
a. Age
b. Sex
c. Grade
II
Amount of annual leave
State whether there are variations based on:
a. Age
b. Sex
c. Grade
III
Number of annual public holidays
(statutory, contractual, etc.)
State whether there is compensation when the
public holidays fall on a Saturday or Sunday
IV
Retirement
Normal age of retirement
State whether there are variations based on:
a. Age
b. Sex
c. Grade
Possibility of early retirement
Age of early retirement
State whether there are variations based on:
a. Age
b. Sex
c. Grade
Possibility of late retirement
Age of late retirement
State whether there are variations based on:
a. Age
b. Sex
c. Grade
Remarks :
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Table 6. Reference to legislative texts
References to the legislative texts on staff remuneration and conditions of
employment
Name of publication
Web address (if available)
1
2
3
4
5
…
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