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3.1ÌýÌýÌýÌý Social security free remuneration

Decree 2003-1098 dated 19 May 2003 lists the items of remuneration that are excluded from the base of calculation of social security contributions:

1. Ìý

   (a)ÌýÌýÌýÌý the back-to-school bonus, capped at 30% of the monthly minimum wage (48-hour scheme per working week), per child attending school

2. Ìý

   (b)ÌýÌýÌýÌý the crèche and kindergarten bonus, capped at 20% of the monthly minimum wage (48-hour scheme per working week) for each child

3. Ìý

   (c)ÌýÌýÌýÌý the holiday camp bonus, capped at the amounts granted by the National Social Security Fund for its affiliated persons

4. Ìý

   (d)ÌýÌýÌýÌý the success bonus in the case of success of an employee or one of their children capped at 30% of the monthly minimum wage (48-hour scheme per working week)

5. Ìý

   (e)ÌýÌýÌýÌý work-medal awards (prime de médaille de travail), capped at:

6. Ìý
   1. Ìý

      (i)ÌýÌýÌýÌý one monthly salary, and

   2. Ìý

      (ii)ÌýÌýÌýÌý twice the monthly minimum wage (48-hour scheme per working week)

7. Ìý

   (f)ÌýÌýÌýÌý gifts-in-kind and in-cash granted following the retirement of an employee, capped at three monthly salaries