FAQ 10% ruling ASML

Question

Answer

1. What is the 10% regulation?

6.10.4 Metalektro CLA stipulates:

if the total of the terms of employment of the external

employees as averaged by job and age are more than 10% above or 10% below that of the comparable company

employees in the same salary group, the employer will not use these external employees or will cease to use

them unless this difference in terms of employment is reduced, in consultation with the trade unions, to a maximum of 10%. In all cases, the total terms of

employment must be at least equal to the total under the Metalektro CLA

2. When are the tools sent out?

The preliminary tool is sent out at the beginning of the year (usually February), and the final one at the end of the year.A new preliminary tool will be provided during the year if there are significant changes to the ASML reward such as a CLA increase that is unknown at the beginning of the year.

3. Can the comparison tool for this year also be used for next year?

The 10% comparison tool can only be used for the specific year, mentioned in the tool itself.

4. Who is required to comply with the 10% rule?

Flex workers (N1) with the exception of the following categories don't have to comply to the 10% ruling:

-          self-employed individuals (ZZP'ers),

-          temp agency or detached workers with a gross annual base salary including holiday allowance above 65.516 EUR (2024).

5. Does the salary cap correlate to a gross salary of 40 hours per week?

The salary cap is based on a full-time annual salary.

All current ASML shifts are full-time shifts (even if you work less hours effectively), only the Weekend shift is 0,6 FTE.

6. During the past year, I was converted to direct employment by ASML. Am I entitled to compensation according the 10% regulation for the period before my conversion?

During the months you are working at ASML for a supplier until the conversion date, your salary must fit within the 10% regulation. Please note that, as the final tool for the preceding year is only released in December this may take a while, depending on your conversion date.

7. Is my supplier obligated to proactively share the 10% calculation with me (employee)?

No they are not (but some suppliers do this anyway). However, they have to share the calculation (as screenshot) if you ask for this. In case they don’t, please let them create a ticket and assign this to supplier management.

8. Who can inform me/ explain regarding the application of the 10% regulation in my situation?

For any questions regarding the application of the 10% regulation to your situation, your first point of contact is your Agency. Any questions that you have regarding the 10% regulation should therefore be directed to your Agency.

9. An employee is not satisfied with their agency or does not think the agency applies the 10% ruling correctly

Discuss with the agency why the employee is not satisfied. If there is no solution please contact Supplier Management.

10. Piet worked in a 5-shift schedule from January to February and in a 2-shift schedule from February to December. How should the tool be filled in?

Fill in 2 tools (one for each shift and period), the results can be added to get a full year overview.

11. Why is the 10% compliancy calculated over multiple tools?

If the height of for example your monthly salary varied during the year, the annual salary of the annual statement can be used. Or multiple tools can be filled in per period.

12. How many FTE (Full-Time Equivalents) should you enter for someone in a BFM schedule? 5 shifts, VIS?

1 FTE. This can also be found in the 10% manual for suppliers. Employees in a Weekend Shift always work 0.6 FTE.

13. Which variables are used in the 10% rule?

This can be seen in the 10% tool.

14. Is profit sharing in the 10% tool?

One of the components of the 10% calculation is Profit Sharing. In order to calculate the minimum compensation of an individual employee the past 5-year average of the profit sharing percentage is included to the calculation.

15. Name examples that can be filled in as compensation in point 14 of the tool?

All bonuses, norm lease amount, , meal vouchers, And other fixed allowances that are related to the ASML job.

16. Belgium: how to process meal cheques in the tool?

Only fill in part that suppliers pays, do not include the part that the employee pays

17. Can study costs be added to the tool

No, training is employee development and should never be entered as compensation in the 10% tool.

18. Up to what amount can travel allowance be declared as net income?

As long as the travel allowance (for commuting) is less than or equal to the ASML travel allowance, the amounts are net on both the supplier and ASML side. If the Flex Employee

receives more net travel costs than an ASML Employee, the difference should be grossed up and added in the 10% tool.

This is to keep the comparison fair because the other

elements are all gross. This can also be found in the 10% manual for suppliers.

19. Can the lease budget be included as compensation?

Yes, see the manual

20. What is the height of my lease-budget?

Supplier should know this (and enter this)

21. In which Job grade am I working at ASML?

Your Agency can inform you in which Job grade you are working in at ASML. ASML provides this information to all our suppliers on a yearly basis.

22. Why do you only take the JG into account and not the level?

The JG determines the salary within ASML. The ASML salary system is based on RSP and has no job levels.