119 OF THE TREATY , THE SAME IS NOT TRUE OF SUMS WHICH ARE INCLUDED IN THE CALCULATION OF THE GROSS SALARY PAYABLE TO THE EMPLOYEE AND WHICH DIRECTLY DETERMINE THE CALCULATION OF OTHER ADVANTAGES LINKED TO THE SALARY SUCH AS REDUNDANCY PAYMENTS , UNEMPLOYMENT BENEFITS , FAMILY ALLOWANCES AND CREDIT FACILITIES . THAT IS ALSO THE CASE IF THE AMOUNTS IN QUESTION ARE IMMEDIATELY DEDUCTED BY THE EMPLOYER AND PAID TO A PENSION FUND ON BEHALF OF THE EMPLOYEE .
13 CONSEQUENTLY , THE AMOUNTS WHICH THE PUBLIC AUTHORITIES ARE OBLIGED TO PAY IN RESPECT OF CONTRIBUTIONS OWED TO THE SOCIAL SECURITY SCHEME BY PERSONS WORKING FOR THE STATE AND WHICH ARE INCLUDED IN THE CALCULATION OF THE GROSS SALARY PAYABLE TO CIVIL SERVANTS MUST BE REGARDED AS PAY WITHIN THE MEANING OF ARTICLE 119 SINCE THEY DIRECTLY DETERMINE THE CALCULATION OF OTHER ADVANTAGES LINKED TO THE SALARY .
14 THE PRINCIPLE THAT MEN AND WOMEN SHOULD RECEIVE EQUAL PAY FOR EQUAL WORK , AS LAID DOWN IN ARTICLE 119 , HAS NOT THEREFORE BEEN COMPLIED WITH IN SO FAR AS THOSE OTHER ADVANTAGES LINKED TO THE SALARY AND DETERMINED BY THE GROSS SALARY ARE NOT THE SAME FOR MALE CIVIL SERVANTS AND FOR FEMALE CIVIL SERVANTS WHOSE HUSBANDS ARE ALSO CIVIL SERVANTS .
15 THE REPLY TO THE QUESTIONS RAISED BY THE NATIONAL COURT MUST THEREFORE BE THAT A SOCIAL SECURITY SCHEME UNDER WHICH :
1 . THE CONTRIBUTIONS ARE CALCULATED ON THE BASIS OF THE EMPLOYEE ' S SALARY BUT MAY NOT EXCEED A CERTAIN LIMIT ,
2 . A HUSBAND AND WIFE ARE TREATED AS ONE PERSON , THE CONTRIBUTIONS BEING CALCULATED ON THE BASIS OF THEIR COMBINED SALARIES , SUBJECT ONCE AGAIN TO THE UPPER LIMIT ,
3 . THE STATE IS BOUND TO PAY ON BEHALF OF ITS EMPLOYEE THE CONTRIBUTIONS OWED BY HIM , AND
4 . WHERE HUSBAND AND WIFE ARE BOTH CIVIL SERVANTS , THE AUTHORITY EMPLOYING THE HUSBAND IS PRIMARILY RESPONSIBLE FOR PAYING THE CONTRIBUTIONS AND THE AUTHORITY EMPLOYING THE WIFE IS REQUIRED TO PAY THE CONTRIBUTIONS ONLY IN SO FAR AS THE UPPER LIMIT IS NOT REACHED BY THE CONTRIBUTIONS PAID ON BEHALF OF THE HUSBAND ,
IS INCOMPATIBLE WITH THE PRINCIPLE LAID DOWN IN ARTICLE 119 OF THE EEC TREATY THAT MEN AND WOMEN SHOULD RECEIVE EQUAL PAY FOR EQUAL WORK , IN SO FAR AS THE RESULTANT DIFFERENCES BETWEEN THE GROSS SALARY OF A FEMALE CIVIL SERVANT WHOSE HUSBAND IS ALSO A CIVIL SERVANT AND THE GROSS SALARY OF A MALE CIVIL SERVANT DIRECTLY AFFECT THE CALCULATION OF OTHER BENEFITS DEPENDENT ON SALARY , SUCH AS SEVERANCE PAY , UNEMPLOYMENT BENEFIT , FAMILY ALLOWANCES AND LOAN FACILITIES .
Decision on costs
COSTS
16 THE COSTS INCURRED BY THE GOVERNMENT OF THE KINGDOM OF THE NETHERLANDS AND BY THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE . AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES