Payments of normal salaries, including compulsory redundancy payments, except bonuses and other irregular payments by companies, undertakings, institutions or entities listed in Annex II and located or registered or incorporated within the Community to employees employed at the date of entry into force of this Regulation by these companies, undertakings, institutions or entities, on the condition:
(i) that such salaries are paid into accounts held with banks or financial institutions within the Community, and
(ii) that the salary of each employee is at the rate applicable during the six months preceding the date of entry into force of this Regulation without prejudice to salary increases obtained in collective bargaining agreements, and
(iii) in case of replacement of any employee that the new employee is paid at the same rate of salary as that of the employee being replaced ...
