39It is common ground that the abovementioned social plan was drawn up with a view to alleviating the social consequences of an operation to restructure the undertaking. Thus it reserves the benefit of the bridging allowance to workers who have reached an age close to the statutory retirement age at the time of their dismissal and provides that that allowance is to be paid to them for a maximum of five years, without their being required to perform any work. Consideration classified as pay specifically includes consideration paid by the employer under a contract of employment whose purpose is to ensure that workers receive income even where, in certain cases specified by the legislature, they are not performing any work provided for in their contracts of employment (see, to that effect, Case C-218/98 Abcloulaye and Others [1999] ECR I-5723, paragraph 13 and case-law cited). Moreover, the fact that such benefits are in the nature of pay cannot be called in question merely because they can also be regarded as reflecting considerations of social policy (Case C-173/91 Commission v Belgium [1993] ECR I-673, paragraph 21; and Case C-7/93 Beune [1994] ECR I-4471, paragraph 45).
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