Prélèvement de solidarité (fr)

Special levy also refereed as Crisis levy or Solidarity levy is an additional tax of EU civil servants. It was introduced in 1974 and since then its rate keeps increasing (in 2014 it was 6% resp. 7% depending a type of carrier).

01.01.2014 - 31.12.2023
Depuis le 1er janvier 2014 (et jusqu’au 31 décembre 2023), le prélèvement de solidarité est appliqué à tous les membres du personnel. Le taux appliqué sera de 6 % pour le personnel jusqu’au grade AD 15/1 et de 7 % pour le personnel à partir du grade AD 15/2. Ce prélèvement apparaîtra sous la rubrique "Prélèv. Spécial - PSP" de fiche de salaire et est appliqué à la part du traitement de base restant après déduction : En conclusion, suite à ce calcul, ce prélèvement ne concernera pas tous les traitements.
 * des contributions au régime de sécurité sociale et de pension,
 * de l'impôt dont serait redevable un fonctionnaire des mêmes grade et échelon, sans personne à charge,
 * et du montant du traitement de base d'un AST 1/1.

Histoire
The original purpose was to fund training schemes for the unemployed in Europe due the Oil Crisis (in 1973). The Crisis levy had been included in 1981 into the Staff regulations as a counter part of fixing the Method. In 2004, with a "new" Method, this levy had be renamed to "Special levy" and declared to be a temporary measure to finance the transitional period, where new recruitments were made with wages 30% lower then before the 2004, while the pension were to paid still to staff at the rates before the Reform 2004. This measure should expired about 2010-2014. With the Reform 2014, this levy was renamed to a Solidarity levy at higher rate (while wages were still a little lowered).