See II.2.4
Municipality and OCMW Sint-Katelijne-Waver have to make provisions themselves for the statutory pensions (1st pillar) of their mandatarians.
In order to cope with the future increase in pension costs, municipality and OCMW Sint-Katelijne-Waver wish to form a financial buffer by creating a reserve in an insurance contract that provides a stable and uniform overall return (type traditional). management — branch 21).
The municipality provides the following funding:
• a one-time purchase price of 420,000 euros at the start date;
• one-time purchase prices of EUR 150,000 for 2023, 2024 and 2025;
• additionally, the municipality provides:
o from the start date: an annual contribution amounting to 7.5% on the wage mass;
o from 2026: an annual variable purchase sum premium amounting to the simulated annual pension expenses (real retirement pensions to be paid out + real survival pensions payable). The survival pensions which would possibly open up after the death of the retired mandatary are not included for this calculation. So a maximum of 1 type of pension can be charged.
The OCMW provides the following funding:
• a one-time purchase price of 290,000 euros at the start date;
• one-time purchase prices of 100,000 EUR for 2023, 2024 and 2025;
• additionally, the municipality provides:
o from the start date: an annual contribution amounting to 7.5% on the wage mass;
o from 2026: an annual variable purchase sum premium amounting to the simulated annual pension expenses (real retirement pensions to be paid out + real survival pensions payable). The survival pensions which would possibly open up after the death of the retired mandatary are not included for this calculation. So a maximum of 1 type of pension can be charged.
The boards will be able to draw up new actuarial studies annually by the contractor with new funding plans in which the updated state is included, taking into account the changed parameters specified by the boards.
The boards will be able to adjust the degree of coverage during the course of the contract.
As a result of the integrated operation of the municipality and OCMW provided for in the Decree Local Administration, it may be that in the future no bet will be paid to a manager of the CPAS. The OCMW's pension fund could therefore become extinguishing. Any reserves must therefore be transferred free of charge to the municipality's insurance contract.
The contributions paid will be invested sustainably and ethically. Important criteria in this are attention to people and the environment and, more specifically, respect for human rights, attention on the avoidance of investments in the arms industry, as well as attention to environmental problems.
Language: The tenderer uses Dutch exclusively in his oral and written relations with the contracting government and the beneficiaries. This is both in the context of the award procedure and in the later implementation.