WRITTEN QUESTION E-2235/99

by Christopher Huhne (ELDR) to the Commission

(1 December 1999)

Subject: Emoluments of Commissioners

Please detail each annual salary, allowance, benefit in kind (chauffeur, entertainment, etc.) and expense accounts available to Members of the Commission showing amounts both gross and net of tax; please estimate the net amounts if the Belgian tax regime were applied in each case. Please specify the rules for the use of a Commission car and chauffeur and any other benefits in kind.

Answer given by Mr Kinnock on behalf of the Commission

(5 January 2000)

Council Regulation (EC, ECSC, Euratom) No 2778/98 of 17 December 1998 amending Regulation No 422/67/EEC, No 5/67/Euratom determines the emoluments of the President and Members of the Commission, of the President, Judges, Advocates-General and Registrar of the Court of Justice, and of the President, Members and Registrar of the Court of First Instance(1).

Under the terms of that legislation, the remuneration of the Commissioners, the President and Vice-Presidents may comprise, in addition to a basic salary, family allowances and other allowances. Family allowances are granted after deduction of any sums of the same nature that the Commissioner would receive from other sources.

The basic salary to which Commissioners, the President and Vice-President are entitled monthly (twelve times a year) is 15 605 (calculated as 112,5 % of the basic salary of a grade A1/6) for the Commissioners, 17 339 (calculated as 125 % of the basic salary of a grade A1/6 official) for the Vice-Presidents and 19 142 (calculated as 138 % of the basic salary of a grade A1/6 official) for the President.

The family allowances to which Commissioners, the President and the Vice-Presidents are entitled monthly consist of a household allowance of 5 % of basic salary (if there is a dependent spouse), a childrens' allowance of 213,62 per dependent child, and education allowances which vary according to the child's age and stage of academic development (36 %, 50 % or 100 % of 190,90 respectively for primary, secondary and university education).

A residence allowance is paid, equal to 15 % of the basic salary.

There is a representation allowance, currently 607,71 for Commissioners, 911 for Vice-Presidents, and 1 418 for the President. Expenditure incurred for reasons of representation is reimbursed after presentation of the invoice. Reimbursement is limited annually to 11 347 for most Members of the Commission. For the Vice-Presidents and Members with external relations responsibility, the ceiling is 17 023 and for the President it is 22 694.

When first taking up duty, a Member of the Commission (unless he or she is Belgian) is entitled to an allowance to cover his or her installation expenses, equivalent to two months basic gross salary (i.e. currently 31 209 for a Commissioner), reimbursement for travel expenses for himself or herself and dependent family, and reimbursement of the cost of moving personal effects (insurance included).

The remuneration is subject to the Community tax (there are 14 tax marginal rates ranging from 8 % to 45 % applied to consecutive salary bands(2)), the temporary contribution (5,83 % rate on the taxable income over 1 889,52) and sickness and accident insurance (1,8 % of basic salary).

As for application of Belgian tax, the tax regime applicable to income derived from Community employment is a Community regime, which replaces national tax (and only in relation to such income) and is laid down by Regulation (EEC, Euratom, ECSC) No 260/68 of the Council of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities(3). It applies to members of the Commission (and of certain other institutions and organs) as well as to Community officials. The question concerning the application of the Belgian tax regimes is therefore hypothetical and it is, consequently, not the Commission's practice to reply to such questions.

Finally, concerning the use of a Commission car, according to the practical arrangements for implementing the Commission decision of 29 July 1996 on the operation of the Commission's car fleet the Members of the Commission are provided with an official car and driver (two in the President's case). An official car is available at all times but the drivers must not be asked to provide services for private purposes (where this creates overtime or involves the drivers in mission expenses). Members of the Commission may drive their official car themselves, particularly on non-working days.

(1) OJ L 347, 23.12.1998.

(2) In 1999, the minimum marginal rate of 8 % is applicable to the part of the monthly taxable income ranging between 82,94 and 1 463,98. The maximum marginal rate of 45 % is applicable to the part of the monthly taxable income over 5 238,80.

(3) OJ L 56, 4.3.1968.