salary comparison 2010 final

8/4/2019 Salary Comparison 2010 Final

http://slidepdf.com/reader/full/salary-comparison-2010-final 1/36

Comparison of salaries

in the main EADS countries

Update 2010

Status: June 2010



Group HR Operations

June 2010

Contents

Cost of Living

General Information

Tax Explanation

Social Security

Salary Comparison: Examples

1

2

3

4

5



Group HR Operations

June 2010

Cost of Living

• Inflation Rate

• VAT

General Information

Tax Explanation

Social Security


→

2

3

4

5

1



Group HR Operations

June 2010

1.1 Inflation Rate 2008 to 2010

Annual inflation rates based on:

→ the change in Indices of Consumer Prices

Source: OECD, Forecast 2010 from OP Guideline EADS

2,8%

2,6%

4,1%

3,6%

3,8%

0,3%

-0,1%

1,1%

0,6%

0,2%

1,2%

1,0%

1,4%

1,9%

1,3%

0,9%

0,4%

2,2%

-0,4%-0,3%

2008

2009

Apr.10

FC 2010



Group HR Operations

June 2010

1.2 VAT

Source: International VAT and IPT Services 2010 / OECD

Rate for Spain is valid from July 2010

America is one of the few nations without a value-added tax (VAT).The "equivalent" of the European VAT is the much lower sales tax (range 0-13%) being collected at the cash register.

VAT 2010 Standard Rate, Reduced Rate and Super Reduced Rate

3,55,5 7,0 7,0 5,0

7,0 4,0

19,6%19,0% 18,8%

17,5%

5,0%5,5%

7,0%8,0%

4,0%

2,1%

Standard Rate

Reduced Rate

Super Reduced Rate



Group HR Operations

June 2010

Cost of Living

General Information• Working Hours

• Leave Days / Public Holidays

• Unemployment Levels

Tax ExplanationSocial Security

Salary Comparison:

Examples

→2

3

4

1

5



Group HR Operations

June 2010

1.799

1.660

1.603

1.354

1.468

1.797

1.638

1.613

1.353

1.475

1.776

1.638

1.615

1.309

1.469

USA

UK

Spain

Germany

France

2007 2008 2009

2.1 Hours Worked Per Year

West

East

Average annual hours actually worked per person in 2007, 2008 and 2009

hours/year

Source: Valid for labour force in dependent employmenthttp://stats.oecd.org



Group HR Operations

June 2010

2.2 Leave Days

Number of leave days in 2009

Source: www.mercerhr.com

Notes:• France: According to law employees employees get 5 weeks off, i.e. 30 calendar days + sundays• Germany: Legal regulation basis: 20 days, additional 10 leave days for employees in the Metal, engineering and

technology based industries. Public holidays are regulated differently in the single federal states (9 to 13 days)• Spain: 22 working days or 30 calendar days• UK: Since April 1st, 2009 employees have the right to take 28 days off per year (formerly 24 days)• USA: no holiday entitlement by law, but normally companies grant their employees up to 3 weeks after a seniority of

5 to 10 years

Leave days/Year

15

28

22

30

30

10

8

14

10

10

holiday entitlement public holidays



Group HR Operations

June 2010

8,0% 8,6%

5,1% 4,8%

7,9%

13,9%

5,3%6,0%

7,7%

19,7%

7,9%7,2%

9,9%

7,4%

19,0%

10,0%10,1%

7,1%7,9%

9,9%

2007

2008

2009

Apr.10

2.3 Unemployment Levels 2007 to 2010

Source: OECD Standardised Unemployment Rates, May 2010



Group HR Operations

June 2010

Cost of Living

General Information

Tax Explanation

• Taxes on Salary

• Income Tax – Progressive Systems

• Consideration of Family Status / Children

Social Security


→

2

3

4

1

5



Group HR Operations

June 2010

3.1 Taxes on Salary

—

—

Voluntary:0.7% oftotal income.Choice betweenSocial Fund andChurch

—

8%-9% variationof income taxdepending onchurchmembershipand federal states

5.5% of incometax

— —Church Tax

— —

Solidarity Tax

Income Tax

Source: Internal



Group HR Operations

June 2010

Progressive Systems in all countries (not comparable)

3.2 Income Tax

Source: Internal

*Personal deductions

£6,039

£ 37,401 - £150,000 →40%

>£150,001 → 50%

< £ 37,400 → 20%

Personal deductions£ 6,039

> € 53,407.20 →43%

≤ € 17,707.19→24% tax retention

Deductions(for everyone):€ 5,151 (below65 years old)

EmployeeEarnedDeductions(for some):max. € 2,652

> € 52,882→ 42%

Income above € 250,000(€ 500,000 for marriedcouples filing jointly) issubject to an additional

income tax of 3%.

≤ € 8,004 / 16,008→ taxfree for singles / married

couple

> € 8,005 → 14%

Pension fund 19.9%

Unemploymentinsurance 2.8%

Health insurance15.5%

Nursing Careinsurance 1.95%

/without a child 2.2%

Single:> $ 349,700 = $ 101,469.25+ 35% over $ 349,700

Married:> $ 349,700 = $ 94,601.00

+ 35% over $ 349,700

> € 69,783→ 40.0%MaximumTax RateAmount

Deductions to be made frompersonal annual adjustedgross income

The total income of ahousehold is dividedequally by the numberof members beforeapplying the aboverates. Total tax isresulting by multiplyingthe number of parts with

the resulting figure.

Comments

Single:≤ $ 7,825 → 10%

Married:≤ $ 15,650 → 10%

≤ € 5,875 → no taxretention

€ 5,875 - € 11,720→5.5%

Basic

IncomeTax Rate

Standard Deduction for

Singles $5,700 and

married couples $11,400

Social charges(CSG) 8%

Deductions



Group HR Operations

June 2010

3.3 Consideration of Family Status –Children for Tax Calculation

—

• < £ 50,000income:

→ tax credit £ 545and £1,090 for ababy under 1 year

→ additional £ 2,300

for each child peryear applicable

Qualify

Child under 16 Child over 16 but in full time education that qualifies

Per Year

• 1st Child £1,055.60 • 2 nd Child £696.80

—

• one time creditfor babies € 2,500

• maternity allowanceof € 2,244 for eachchild under the ageof 3

Per year

• 1st child: € 1,836• 2nd child: € 2,040• 3rd child: € 3,672• 4th child+: € 4,182

The deductions aredivided by 2 in case the

children are under theresponsibility of bothfather and mother

—

—

• potential deductionfor children in general€ 4,368

• potential deduction forchild care andeducational matters

€2,640

Per year

• 1st child: € 2,208

• 2nd child: € 2,208

• 3rd child: € 2,280

• 4th child: € 2,580

Special tax classeswhich affect tax burden

$ 1,000 credit perqualifying child

—Child Tax Credit

—

• 1st child: +0.5

• 2nd child: +0.5

• 3rd child: +1.0

Child Coefficientfor calculation ofIncome Tax Rate

Maximum credit of $ 600per child, capped at $1,200 per family

—Child Benefit

Tax relief of marriedcouples is depending onassessing jointly orseparately the taxation.Also number of

dependents affect taxrelief.

If married:Coefficient + 1 cutstaxable income inhalf

Family Status

Source: Internalwww.franceaccountants.comwww. bundesfinanzministerium.dewww.spainexpat.com



Group HR Operations

June 2010

Cost of Living

General Information

Tax Explanation

Social Security

• Ceilings for monthly salary• Split of Contribution Employer/Employee

• Total Contribution

• Employer Contribution

• Employee Contribution


→

2

3

4

1

5



Group HR Operations

June 2010

6.256

7.838

3.198

5.500

11.540

513

3.198

5.500

11.540

3.198

3.750

11.540

3.750

0 2.000 4.000 6.000 8.000 10.000 12.000 14.000

USA

UK

Spain

Germany

France

Nursing Insurance

Health Insurance

National Unemployment Insurance

National Pension Insurance

4.1 Social Security: Ceilings for monthly salary

Source: Internal

***

* Tranche A: up to € 2.885,00 / Tranche B: from above € 2.885,00 to € 11.540,00



Group HR Operations

June 2010

4.2 Social Security: Split Employee/Employer Contribution

Source: Internal

www.aok.business.de

France

Employee

33%

Employer

67%

Spain

Employer

83%

Employee

17%

UK

Employee

46%

Employer

54%

Germany

Employee

50%

Employer

50%

USA

Employer64%

Employee

36%



Group HR Operations

June 2010

40,50%

Source: Internal

GermanyFrance

UK

Note: simplified presentation!

4.3 Social Security: Total Contribution (in % of gross salary)

*Health insurance includes pension

* National insurance incl. pension, health,unemployment insurance

***

69,41%

* Complementary company pension not included** Share of Nursing insurance for employees without

children. Share decreases to 1,95% for families withchildren.

USA 21,50%

* Federal unemployment contributions at 6.2%of first 7.000 USD, annual wages

Spain 36,80%

*

23,80%

Employee

33%

Employer

67%

Employee

33%

Employer

67%

Employee

50%

Employer

50%

Employee

50%

Employer

50%Employer

83%

Employee

17%

Employer

83%

Employee

17%

Employee

46%

Employer

54%Employee

46%

Employer

54%

**

Employer

64%

Employee

36%Employer

64%

Employee

36%

12,40%

6,20%

2,90%

Employer

83%

Employee

17%

Employer

83%

Employee

17%

Employer/Employee Split

65,23%

Tranche A Tranche B

0,10%

2,80%

2,20%

15,50%

19,90%

29,33%

27,00%

4,53%

8,55%

29,74%

22,25%

4,43%

8,81%

23,80%

Pension

Health

Nursing

Unemployment

Others

28,30%

1,25%

7,25%



Group HR Operations

June 2010

6,20%

1,45%

6,20%

0,10%1,65%

0,85%

7,30%

9,95%

19,85%Germany

4.4 Social Security: Employer Contribution (in % of gross salary)


*Health insurance includes pension

Source: Internal

Spain 30,25%

USA 13,85%UK

*

* Federal unemployment contributions at 6.2%of first 7.000 USD, annual wages

*

12,80%

N o d e f i n i t i v

e p e r c

e n t a g

e s p l i t

a v a i l a

b l e

5,35%

20,21%

16,12%

4,53%

*

14,42%

19,67%

5,49%

4,43%

France

46,21% 44,01%

Tranche A Tranche B

Pension

Health

Nursing

Unemployment

Others

23,60%

1,15%

5,50%



Group HR Operations

June 2010

GermanyFrance Spain

UK

4.5 Social Security: Employee Contribution (in % of gross salary)

20,65% 6,55%


* Health insurance includes pension

USA 7,65%

Source: Internal

* Unemployment contribution not applicable (employer only)

11,00%

6,20%

1,45%

*

23,20% 21,23%

Tranche A Tranche B

9,95%8,20%

1,35%

1,15%

9,12%

10,88%

3,20% 3,32%

10,08%

7,83%

Pension

Health

Nursing

Unemployment

Others

4,70%

0,10%

1,75%

N o d e f i n

i t i v e p

e r c e n t

a g e s

p l i t

a v a i l a

b l e



Group HR Operations

June 2010

Cost of Living

General Information

Tax Explanation

Social Security

Salary comparison examples

based on gross income 1. € 40,000; 2. € 65,000; 3. € 90,000

Single, no children

Married, no childrenMarried, 2 children

Employer costs

→

2

3

4

5

1



Group HR Operations

June 2010

5.2 Salary comparison examples (based on gross income € 40,000)

Source: Internal,Currency conversion USD to EUR 1 : 0,75,GBP to EUR 1 : 1,11

Single, no children Married, no children

Married, two children

€

Employee Soc Sec - Total

Tax

Net Income

27.29224.534

29.563 28.13831.284

3.147 7.276

8.000

6.560

5.656

3.0605.302

2.437

8.1909.561

0

5.000

10.000

15.000

20.000

25.000

30.000

35.000

40.000

45.000

F D SP UK USA

29.050 27.79729.563 28.138

33.514

1.389 4.013

8.000

6.560

3.4278.190

2.4375.302

3.060

9.561

0

5.000

10.000

15.000

20.000

25.000

30.000

35.000

40.000

45.000

F D SP UK USA

29.95328.080

29.96328.138

35.816

3.830

7.600

6.560

1.1248.090

2.4375.302

3.060

486

9.561

0

5.000

10.000

15.000

20.000

25.000

30.000

35.000

40.000

45.000

F D SP UK USA



Group HR Operations

June 2010

5.1 Employer costs (based on gross income € 40,000)

Source: Internal

€

TOTAL: € 49,308€ 51,650€ 61,843 € 48,094 € 50,040

40.000 40.000 40.000 40.000 40.000

6.334

8.167

2.161

1.560

3.980

2.920340

40

8.967*

2.166

403

5.120**2.480

334

7.226***660

Others

Unemployment

Nursing

Health

Pension

Gross

40.000 40.000 40.000 40.000

3.343 3.980 5.0002.480

13.648

2.800 9.0574.308 7.226

1.760

5602.110

3.092

40.000

334483

0

10.000

20.000

30.000

40.000

50.000

60.000

70.000

F D SP UK USA

*

* = Nursing Insurance: 490 €, Others: 264 €

Currency conversion USD to EUR = 1 : 0,75, GBP to EUR 1 : 1,11



Group HR Operations

June 2010

41.33136.667

54.563

43.76448.136

9.016 16.849

8.000

14.80911.892

4.9736.4262.437

11.48414.653

0

10.000

20.000

30.000

40.000

50.000

60.000

70.000

F D SP UK USA


Source: Internal,Currency conversion USD to EUR 1:0,75,GBP to EUR 1,1 : 1


€


Tax

Net Income

€

46.21942.477

54.563

43.764

52.441

4.128 11.040

8.000

14.809

7.58711.484

2.4376.426 4.973

14.653

0

10.000

20.000

30.000

40.000

50.000

60.000

70.000

F D SP UK USA


47.53842.778

54.963

43.764

55.178

2.809 10.851

7.600

14.809

4.84911.371

2.4376.426 4.973

14.653

0

10.000

20.000

30.000

40.000

50.000

60.000

70.000

F D SP UK USA

€



Group HR Operations

June 2010


Source: Internal

€

TOTAL: € 81,633€ 76,650€ 94,403 € 76,507 € 76,590

65.000 65.000 65.000 65.000 65.000

9.939 6.468 4.030

13.159

8.967*

4.745

943***1.073

3.532

2.166

8.320**

2.535

65403553

7.226

Others

Unemployment

Nursing

Health

Pension

Gross

65.000 65.000 65.000 65.000

6.882 6.467 9.125 4.030

19.096

3.150

9.057

7.508

7.226

2.856

910 2.110

4.569

65.000

334483

0

20.000

40.000

60.000

80.000

100.000

120.000

F D SP UK USA

* = Nursing Insurance: 551 €, Others: 429 €




Group HR Operations

June 2010


Source: Internal,Currency conversion USD to EUR 1 : 0,75,GBP to EUR 1 : 1,11



€

€

€


Tax

Net Income

55.73550.494

79.563

56.51464.270

14.339 27.909

8.000

24.80918.845

6.8858.6762.437

11.59719.926

0

10.000

20.000

30.000

40.000

50.000

60.000

70.000

80.000

90.000

100.000

F D SP UK USA

61.219 58.459

79.563

56.514

69.320

8.85519.944

8.000

24.809

13.795

11.5972.437

8.676 6.885

19.926

0

10.000

20.000

30.000

40.000

50.000

60.000

70.000

80.000

90.000

100.000

F D SP UK USA

64.78158.798

79.963

56.514

71.900

5.293 19.718

7.600

24.809

11.215

11.485

2.4378.676 6.885

19.926

0

10.000

20.000

30.000

40.000

50.000

60.000

70.000

80.000

90.000

100.000

F D SP UK USA



Group HR Operations

June 2010


Source: Internal

€

TOTAL: € 111,957€ 101,650€ 137,486 € 101,628 € 103,140

90.000 90.000 90.000 90.000 90.000 ***

13.544

18.150

4.905

3.510

8.955

6.570

76590

1.485

8.967 *

4032.166

11.520** 5.580

334

* = Nursing Insurance: 551 €, Unemployment insurance: 924 €, Others: 436 €


7.226

Others

Unemployment

Nursing

Health

Pension

Gross

90.000 90.000 90.000 90.000

10.421 6.56711.249

5.580

26.553

3.1509.057

10.708

7.226

3.960

2.110

6.552

90.000

334483

0

10.000

20.000

30.000

40.000

50.000

60.000

70.000

80.000

90.000

100.000

110.000

120.000

130.000

140.000

150.000

F D SP UK USA

*



BackupBackup



Group HR Operations

June 2010

0%

10%

20%

30%

40%

50%

0 10 20 30 40 50 60 70 80 90 100 110 120

Thousand €

Progression rates of tax systems (1/2)

Source: Internal

Marginal Tax Rates (■) and Average Tax Rates (♦) in the five main EADS countries(applicable for a single employee without children)

Note!: Taxable income varies substantially across countries!

E.g. France: Taxable inc.=gross salary -social deduct. -10% -20%!

GermanyFrance

0%

10%

20%

30%

40%

50%

0 10 20 30 40 50 60 70 80 90 100 110 120

Thousand €



Group HR Operations

June 2010

0%

10%

20%

30%

40%

50%

0 10 20 30 40 50 60 70 80 90 100 110 120

Thousand €

0%

10%

20%

30%

40%

50%

0 10 20 30 40 50 60 70 80 90 100 110 120

Thousand €

0%

10%

20%

30%

40%

50%

0 10 20 30 40 50 60 70 80 90 100 110 120

Thousand €

Spain

UK

USA

Progression rates of tax systems (2/2)

Marginal Tax Rates (■) and Average Tax Rates (♦) in the five main EADS countries(applicable for a single employee without children)

Note: Taxable income varies substantially across countries!

Source: Internal



Group HR Operations

June 2010

No wage ceiling onMedicare

Included in theNational PensionInsurance.

Same as above€ 3,675/ month =€ 44,100/ year

Highest calculationbase for contribution.

Above ceiling: Maychoose voluntaryprivate insurance(instead of thecompulsory one)

Same as aboveHealthInsurance



Lower limit £ 5,044 -£5,715/ yr to startconts.

Earning Threshold

₤ 5,715 - £40,040

Upper Accrual Point(UAP) £40,040 -£43,875

Upper Earnings Limit

£43,375

Thereafter, the rateis 1%.

Not applicableNo equivalentinsurance

Same as aboveNo equivalentinsurance

NursingInsurance

Same as above

€ 2,996/ month= € 35,952/ year


Same as above

€ 5,500/ month= € 66,000/ year


6.2% of first $ 7,000annual wages

Same as aboveNationalUnemploymentInsurance

€ 6,256 ($ 8,125)/ month

€ 75,075 ($97,500)/ year

TA = € 2,885/ month= € 34,620/ year

TB = from € 34,620to € 138,480/ year

TC = from € 138,480to € 276960year

NationalPensionInsurance

CEILINGS

Source: Internal

Social Security: Ceilings for monthly salary



Group HR Operations

June 2010

Social Security: Contribution Rates (in % of gross salary)

Source: Internal

Included in the above

Included in the above

23.8%, thereof:

Er: 12.8%Ee: 11.0%

Further 1.0% on Ers, asprevious

1.7%, thereof:

Er: 0.85%,Ee: 0.85%

Nursing Insurance

Medicare

Er: 1.45%Ee: 1.45%

28.30%, thereof:

Er: 23.60%Ee: 4.70%

~15.5% (dep. oninsur. company),thereof:

Er: 7.30%

Ee:8.20%

21.15%, thereof:

Er: 12.80%+ 0,30% (solidarity day)+ 5.40% for family

allowance(fully borne by employer)

+ complementary contrib.“prevoyance” dep. on joblevel: ~2.5%, thereof60.0% paid by employer

+ 1.30% (fully by employer)

Ee: 0.75%

Health Insurance

7.30%, thereof:

Er: 5.75%Ee: 1.55%

included in the HealthInsurance contribution

2.80%, thereof:

Er: 1.65%Ee: 1.15%

19.90%, thereof:

Er: 9.95%

Ee: 9.95%

6.20% of first $7,000 annualwages

8.40% TA+8.60% TB*, thereof:

Er: 5.20% TA+5.30% TBEe: 3.20% TA+3.30% TB

National

UnemploymentInsurance

Er: 6.20%

Ee: 6.20%

1.60% of total salary(fully borne by Er)

0.10% of total salary(fully borne by Ee)

+ Er: 8.30% of TA*+ Ee: 6.65% of TA

National Pension

Insurance

CONTRIBUTIONRATES

* TA=1 ceiling of “Sécurité sociale” =€ 2,682/ month; TB=from € 2,682 to € 10,728 (included) /month;TC=from € 10,728 to € 21,456 (included)/ month



Group HR Operations

June 2010

0.60%, thereof:

Employer: 0.60%Employee: 0.10%

Professionaltraining

0.20% by employer0.15% of TA/TB (borneby employer)

Salary guarant.

fund

5.00% Works Council;0.45% Logement; 0.68%Apprentice; 1.60%Training

7.50% “Contributionsociale généralisée” =CSG (borne byemployee, thereof 5.10%tax deductible)

0.50% “Contribution auremboursement de ladette sociale” = CRDS(borne by employee)

Others

Accident InsuranceUSA – StatutoryAccident Insurance(worker’scompensation) – borne by employer:

average rate 0.25%of annual wages

0.35% for incapacity,death and survival(self-insurance)

Statutory accidentinsurance (borne byemployer)

Depends on degreeof risk (in 2008: on

average 0.92 % ofsalaries)

Accident Insurance(professional acc.)

Social Security: Further social contributions

Source: Internal



Group HR Operations

June 2010

Social Security: National Pension Insurance

Normal: men 65years, woman

between 60 and 65

(depending on date ofbirth)

Approximately ₤ 5,078per yearsingle = ₤ 423 permonth dependant onindividualcircumstances.

All employees

Normal: 65 – 67years, depending ondate of birth

Earliest age: 62 years

Normal: 65 years

Earliest age: 60 years

Normal: 65 years

Earlier retirementpossible (but:reductions)

Starting from 2012 theretirement age will beincreased graduallyfrom 65 to 67 years

Legal: 65 years

Persons with a total of42-year-total insuranceperiod may retirebefore 60

Age of

Retirement

Full rate can only bereceived after havingpaid in for 35 years

and retiring at age 65.

Maximum pension:€ 2,290,59/per month+ 2 Bonus pays= € 32,068 /per year(after 35 years, at age

65)

All employees

PEP*RAF*AR=act.Monthly rent (gross)

PEP=salary wagemarksRAF=sort of pensionfactorAR=act. value of rent

Maximum pension:~€ 1,600 - € 1,700 per

month (after 40 years)

All employees

Maximum Benefit of$ 2,116 / month

50% of 25 last bestannual salaries, capedto 50% of Slice A.

Full rate after havingpaid contributions for42 years, otherwisereduced rates.

Function of number ofyears of contribution.

Pension Level

All employeesAll employeesObligatory for

PENSIONINSURANCE

Source: Internal



Group HR Operations

June 2010

Social Security: National Unemployment Insurance

Job SeekersAllowance:₤ 3,403.40 p.a.=₤ 61.80 per month

All employeesincluded in the

National Insurance

Unemploymentbenefit depends on

the contribution tothe Social SecuritySystem during the last180 days (there aremaximum andminimum receipt

limits) and the maritalstatus.

The benefitapplication perioddepends on thecontribution period(max. 720 days).

Unemploymentbenefit:

80% (without children)and 107% (withchildren) of minimumsalary in Spain (SMI =€ 540,9 in 2006,€ 570,60 in 2007,€ 527,24 in 2008)

All employees

Unemployment benefitis staggered accordingto marital status andincome:

60% (no children) resp.67% (with children)of last income (max.ceiling).

Depending on age andinsurance period, theunemployment benefitis paid 12 months.

All employees

Range from € 162($210) per week to €430 ($558) per weekdepending on state

57.4% of last annualsalary.

Minimum € 14.00/day+ € 6.10 if age≥55

During7 months if 6 monthsof contribution in the

last 22 months23 months if 14months of contributionin the last 24 months

36 months if 27months of contributionin the last 36 monthsand age≥50

42 months if 27

months of contributionin the last 36 monthsand age≥57

Maximum payment: 4times TA=TB

Benefits

All EmployeesAll employeesObligatory for

UNEMPLOYM.

INSURANCE

Source: Internal



Group HR Operations

June 2010

Source: Internal

Continued pay byemployer for 48 weeks

After 48 weeks:

Sickness benefit paidby national insurance:€ 5,464 (₤ 3,642) p.a.=€ 455 (₤ 303) per

monthNo tax

Basic medicalservices but there arewaiting lists (esp. forhospital; emergenciesare treated withoutdelay.)

All employees

Illness: 3 first days100% salary byemployer. 5 followingdays 60% ofregulatory basis

(R.B.) by employer. 12following days 60% ofR.B. by Social Security

(S.S.) From the 21st

day 75% of R.B. byS.S.

• Pharmaceuticalbenefits

Temporaryincapacity• Maternity• Disability• Perm. Injuries (not

disability)• Recuperation benefit• Family benefit forchildon charge

All employees

100% salary byemployer for the first6 weeks.

After 6 weeks:Sickness Benefit(~80%)

No tax

• Doctorsappointments• Dentistsappointments• Hospital• Pharmaceuticalbenefits (co-

payment)• Maternity(pregnancy-

related costs andcashbenefits)

All employees

Generally no cashbenefits, exceptprivate insurances(different programs),basic services forseveral groups ofpeople are provided by

-“Medicaid” (low-

income individuals

- “Medicare” (> 65years)

- “State Children’sHealth InsuranceProgram” (<19 years):special program forbabies and children

Sickness Benefit100% Salary paid byemployer for 3 days.

Then:

Health Insurance pays 50%of last salary (limited to TA).

Depending on seniority &

level there may be additionalpayments

• Doctors appointments• Dentists appointments• Hospital (coverage 80%)• Pharmaceutical benefits(co-payment)

• Maternity (pregnancy-

related costs and cashbenefits)

National + complementarycontributions (prévoyance):~90% of cost for employee.10% of the cost to becovered by the employee.

Benefits

All employeesAll employees (nationallevel)

All employees depending onlevel (complementary

contributions)

Obligatory for

HEALTHINSURANCE

Social Security: Health Insurance

salary comparison 2010 final

Documents