see also CHIS Rules art. IV 2.04 (Professional Income) and IV 2.05 (Retirement Pension)
The sum of all income should be declared, without any other deduction than those explicitly listed below. In particular, contributions for social security or tax shall not be deducted from the amount in the declaration.
"Income" means any form of remuneration, salary, fee or payment deriving from a professional activity, including any replacement salary received during periods of leave, or any subsistence allowance whether paid by the home institution, or through a Team Account, or by CERN.
In this context, the gross income includes for example:
- paid overtime (regular or not);
- bonuses (regular or not), including turnover-related bonuses;
- 13th or 14th month payments;
- commissions (e.g. real estate agents’ commissions);
- subsistence indemnities (paid by CERN or otherwise);
- in-kind perks (e.g. car indemnity or transport allowance);
- stock-options; and
- maternity (or paternity) allowances paid by the employer during maternity (or paternity) leave which are a replacement for salary
- reimbursements from the employer of professional expenses incurred.
The following are not considered part of gross income:
- unemployment benefits
- disability pension
- dependent child allowances
- maternity benefits if they are not a replacement salary
- adoption benefits
Any payment from an old age insurance scheme, including the CERN Pension Fund, is considered to be a retirement pension. The follow are not considered as retirment pensions:
- disability pensions
- payments received from a voluntary interest-bearing savings product, contracted privately and for a fee.