Commission Implementing Regulation (EU) 2019/2240Show full title

Block A2:

‘Any job-related income or benefit’ means any income or benefit the respondent would not be entitled to receive if they did not have a job at the moment of starting this period of absence, regardless of their employment status (employee or self-employed). If the person is entitled to receive this income or benefit but has chosen not to receive it, they should be considered as having received it.

The income or benefit can be paid by either the employer or the social security, or both. It includes any compensation of wages (e.g. job-linked parental leave allowance or social security contributions) but excludes benefits that the person would receive even without a job (e.g. family allowances). If the employer continues to pay the social contributions for the person taking parental leave, even if a salary is no longer being paid, the person should be considered as continuing to receive a job-related income or benefit.

Job-related income or benefit may not be proportional to the income received just before the beginning of this period of absence. A flat rate can be considered as a job-related income or benefit as long as the person is entitled to receive it because of the hold job. Consequently, the income or benefit can either be granted at a flat rate or as a percentage of the last salary.

An exception to Article 8 paragraph 2 and Article 9 paragraph 1 of this Regulation is that external information (rather than interview results) can be used as a data source for this Block A2 if the entitlement to a job-related income or benefit can be unambiguously determined.

An important factor to consider is whether the respondent has a guarantee that they can return to their job at the end of their parental leave.