Art. 3(1)(a)
Pay
The ordinary basic wage or salary plus any other cash or in-kind benefit a worker receives, directly or indirectly, because of their job. That includes bonuses, overtime, allowances and benefits in kind.
In practice
Use gross pay before tax, and include variable components. Leaving out bonuses is the most common mistake.
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Open the calculatorParaphrase of Directive (EU) 2023/970, Art. 3(1)(a). Read the official text. Not legal advice. All terms.