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INTERNAL DIRECTIVE OF THE COMMISSION
| Subject:
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Child allowance. Concept of dependent
child (Annex VII, Article 2(2) of the Staff Regulations). Income
threshold beyond which officials’ children should not be deemed to be
dependent on their parents. |
On 7 April 2004 the College of the Heads of Administration
approved by written procedure Conclusion 223/04 (see annex), which is
applicable within the Commission from 1 May 2004.
Horst REICHENBACH
Annex
Luxembourg, 7th April 2004
CONCLUSION 223/04
APPROVED BY THE HEADS OF ADMINISTRATION BY WRITTEN PROCEDURE ENDED ON 7th
APRIL 2004
| Subject:
|
Child allowance. Concept of dependent
child (Annex VII, Article 2(2) of the Staff Regulations). Income
threshold beyond which officials’ children should not be deemed to be
dependent on their parents. |
SEC(2004)411
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The income threshold beyond which officials’ children
should not be deemed to be dependent on their parents should be expressed
as a percentage of the basic salary of an official in Grade 1, step 1[1].
However, where children are not covered by a national health insurance
scheme, they are deemed to be still dependent on officials.
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This percentage is:
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for children of up to 18 years of age, 25% of the basic
salary of an official in Grade 1, step 1[1];
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for children of 18 to 26 years of age, 40% of that salary.
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The resulting amounts, established after deducting social
security contributions and prior to deducting tax, are subject to the
weighting for the country in which the children carry on their occupation.
This Conclusion shall apply from 1 May 2004.
It repeals and replaces Conclusion 188/89, approved by the Heads of
Administration at their 172nd meeting held on 25 January 1989 and revised
at their 178th meeting held on 25 January 1990.
Quick Way Notes:
- See also Conclusions Nos 192/89 and 177/87
Done at Luxembourg, 07.04.2004
For the College of the Heads
of Administration
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Footnote
[1] For the period from 1 May 2004 to 30 April 2006: Grade D*1,
step 1
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