'30%-regeling'

For employees who have been sent to the Netherlands or abroad, there are certain conditions under which you can use a special cost reimbursement regulation, the '30%-regeling'. If you cannot or do not want to use this regulation, you are still allowed to give a free reimbursement for the extra costs that result from the temporary stay in the Netherlands or abroad. In that case, you have to make plausible that the extra costs were made in fairness.

For more information, please refer to the tax authority's 'Loonheffingen' manual.

Description

The following three methods are available in the Basic CAO and the Profit CLA:

• 'Onttrekking brutoloon' (reduction method)
• 'Bruto uitbetaling' (depreciation method)
• 'Nettoloners'

By default, all methods are set to No.

Example:

The methods are described on the basis of the following example:

Calculation if the '30%-regeling' is not applied:

'Onttrekking brutoloon' method

This method can be used for both gross wage earners and net wage earners. If you use this method all gross elements are paid out to the employee at 100%. Next, the tax-exempt part is deducted from the gross amount. Then that same amount is paid out to the employee untaxed. The result is that no wage tax and premiums are calculated over a part of the gross wage.

If you want to use this method, sometimes called 'Reduction method', or 'Method 1', activate the following wage components and associated root numbers:

• 100.006.009 '30%-regeling (Vermindering onbelast deel)'
• 100.006.012 '30%-regeling (Onbelast)'

To use this arrangement, specify Yes for the 'Methode Onttrekking brutoloon toepassen' parameter of the wage component with root number 100.006.009 '30%-regeling (vermindering onbelast deel)'.

Example: 'Onttrekking brutoloon' method

Calculation if the '30%-regeling' method 'Onttrekking brutoloon' is used:

'Bruto uitbetaling' method

This method can only be used for gross wage earners. This method replaces the normal payment of salary and gross reimbursements. In the 100.001.000 'Salaris' wage component, set the 'Salaris berekenen' parameter to No. This method consists of two wage components, namely a gross payment A and a tax-exempt payment B. While a 100% salary is entered, wage component A calculates the taxed part (70%) and wage component B the untaxed part (30%).

If you want to use the 'Bruto uitbetaling' method, also known as the 'Depreciation method', or 'Method 2', activate the following wage components and associated root numbers:

• 100.006.010 '30%-regeling (Bruto uitbetaling)'
• 100.006.011 '30%-regeling (Onbelast)'

To use this arrangement, specify Yes for the 'Methode Bruto uitbetaling toepassen' parameter and No for the 'Methode Nettoloner toepassen' parameter of the wage component with root number 100.006.011 '30%-regeling (Onbelast)'.

This arrangement does not take into account the part-time percentage of the employee. We recommend that you use the 'Onttrekking brutoloon' method.

Example: 'Bruto uitbetaling' method

Calculation if the '30%-regeling' method 'Bruto uitbetaling' is used:

'Nettoloners' method

This method can only be used for net wage earners. The method consists of one wage component, namely the untaxed payment. The employee is paid a net salary, just like a regular employee. In addition, the untaxed part of the '30%-regeling' is paid out to the employee. When grossing up, this reimbursement is considered to be part of the net salary, reducing the gross wage.

If you use the 'Nettoloners' method, activate the wage component with root number:

• 100.006.011 '30%-regeling (Onbelast)'

In the wage component, enter No for the 'Methode Bruto uitbetaling toepassen' parameter and Yes for the 'Methode Nettoloner toepassen' parameter.

This arrangement does not take into account the part-time percentage of the employee. We recommend that you use the 'Onttrekking nettoloon' method.

Example: 'Nettoloners' method

Calculation if the '30%-regeling' method 'Netto uitbetaling' is used:

Calculation

When calculating the '30%-regeling', the following applies:

First a factor is determined:

Factor = (Percentage / (100.0 -/- Percentage)
Factor = (30 / (100.0 -/- 30) = 0.4285714

The tax-exempt part is calculated using the following formula:

Tax-exempt normal rate = Factor * 'Loonheffing' wage at normal rate
Tax-exempt special rate = Factor * 'Loonheffing' wage at special rate

The taxed part is calculated using the following formula:

Taxed at normal rate = Salary - (Factor * 'Loonheffing' wage at normal rate)
Taxed at special rate = Salary - (Factor * 'Loonheffing' wage at special rate)

In the Profit CLA and Basic CAO the following wage components are present for this purpose:

• 100.006.009 '30%-regeling (Vermindering onbelast deel)'
• 100.006.010 '30%-regeling (Bruto uitbetaling)'
• 100.006.011 '30%-regeling (Onbelast)'
• 100.006.012 '30%-regeling (Onbelast)'

  Note:

  Each wage component has a comment in which the operation of the wage component is explained. Always take a look at this explanation on the Comment tab in the properties of the wage component in the CLA. If you do not have the wage component available, first activate it.

Holiday allowance/end of year bonus in connection with ‘Onttrekking brutoloon’

The following components also apply to the 'Onttrekking brutoloon' method:

• 100.002.531 '30%-regeling over Vakantietoeslag opbouw grondslag'
• 100.002.532 '30%-regeling over Vakantietoeslag deze periode'
• 100.002.533 '30%-regeling over EJU grondslag opbouw'
• 100.002.534 '30%-regeling over EJU deze periode'

With this method, the 100%-part is initially paid out. Next, the 30% part is deducted to be paid out as a net sum. Because the gross wage is reduced, this has consequences for wage-related benefits such as the holiday allowance and end-of-year bonus.

The calculation basis is only reduced if the 'Vaste uitkeringen over nader overeengekomen loon berekenen' parameter is set to Yes.

To change the 'Vaste uitkeringen over nader overeengekomen loon berekenen' parameter:

1. Go to: HR / Organisation / CLA.
2. Open the CLA properties.
3. Go to the tab: Wage component.
4. Open the properties of the wage component.

   You can change the parameter in one of the above wage components.

5. Go to the tab: Parameter.
6. Open the properties of the 'Methode Ontrekking brutoloon EN vaste uitk. over NOL berekenen' parameter.
7. Go to the tab: Parameters with links.
8. Open the properties of the 'Vaste uitkeringen over nader overeengekomen loon berekenen' parameter.
9. Go to the tab: Values.
10. Click on: New.
11. Enter the start date.
12. Select the Apply check box.
13. Click on: Finish.

Dismissal compensation

For a long time it was uncertain if the '30%-regeling' was also applicable to a dismissal compensation that had been granted. A decision by the Dutch Supreme Court has made clear that dismissal compensations should remain excluded from the '30%-regeling': 'Dismissal compensations that are granted to compensate for income loss, fall outside the concept of wage from present employment, because they are not directly related to certain work. They also do not consist of wage that is related to a temporary stay outside the country of origin.' However, from the Solicitor General's conclusion it can be deduced that an exception should be made in case of certain dismissal compensations: 'If and insofar a dismissal compensation is relevant to work performed in the past, it can (for that part) be considered as wage from present employment for work performed during the period of extra-territorial employment. This could, for example, be a the payment of a holiday allowance and holidays, or an accrued bonus. It is therefore permitted to pay a 30% reimbursement for this.'

This decision makes it necessary to distinguish between wage from present employment ('30%-regeling' to be applied) and wage from previous employment ('30%-regeling' not to be applied).

This can be resolved in Profit by creating two employees, one subject to the '30%-regeling' and the other one not.