... the specific difficulties of the economic and social situation necessitate the introduction of a special levy assessed on the basis of the economic data reflecting the average gaps recorded in the Member States between the trend in real per capita wages and salaries and the trend in:
- total productivity (GDP in volume terms per person employed),
- productivity available for distribution (i.e. productivity corrected for terms of trade),
- productivity per member of the active population, including persons in employment and the unemployed, which levy should apply to the net salaries, pensions and termination-of-service allowances paid by the Communities;
Whereas, however, the application of the levy to pensions and to temporary termination-of-service allowances should be suspended for the first five years ...
