Translation of "Emploi cotisable " (French → English) :

Is a national provision, such as additional provision 7(1), rule 3(b) of Spain’s General Law on Social Security, contrary to Article 4 of Council Directive 79/7 (1) of 19 December 1978 on the progressive implementation of the principle of equal treatment for men and women in matters of social security, in that it affects a group comprising mainly women, and according to which contribution gaps existing within the period for calculating the reference base of a permanent invalidity contributory pension, after a period of part-time employment, are covered by taking the minimum contribution bases applicable ...[+++] at any time, reduced as a result of the partiality coefficient of the employment before the contribution gap, whereas if the employment is full-time, there is no reduction?

When considering the policy on variable remuneration a distinction should be made between fixed remuneration, which includes payments, proportionate regular pension contributions, or benefits (where such benefits are without consideration of any performance criteria), and variable remuneration, which includes additional payments, or benefits depending on performance or, in exceptional circumstances, other contractual elements but not those which form part of routine employment packages (such as healthcare, child care facilities or pro ...[+++]portionate regular pension contributions).

Thus, the amount of the post-employment benefits received by the employee is determined by the amount of contributions paid by an entity (and perhaps also the employee) to a post-employment benefit plan or to an insurance company, together with investment returns arising from the contributions.

- Lower taxes and social contributions: lower social contributions paid by employers can have a positive impact on job retention and creation while lower taxation of labour income can support purchasing power in particular for low wage earners.

Many pension systems have redistributive elements in favour of the less-well off, for instance when they guarantee a mininum pension regardless of employment and contribution records or when contributions are levied on all incomes, but benefits are capped.

(f) in the first and second lines of paragraph (r), the words "periods of contribution or periods of employment" shall be replaced by the words "periods of contribution or periods of employment or self-employment";