‘Spaarloon’
In Profit, you can assign the ‘Spaarloon’ to an employee.
As from 2012, the 'Spaarloon’ no longer applies. In the CLA Update, the wage components for the 'Spaarloon' have been terminated. You do not have to change the payroll configuration to accommodate this.
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Description
In the Profit CLA and Basic CAO the following wage components are present for this purpose:
- 100.003.100 'Spaarloon'
- 100.003.101 'Spaarloon (bijzonder tarief)
- 100.006.208 'Eindheffing spaarloon'
- 100.002.036 'Deblokkering spaarloon'
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.
When you assign the 100.003.100 'Spaarloon' wage component to an employee, you can indicate a start period and an end period. You can use these start and end periods for the following parts:
- For employees who want to start participating in the 'spaarloon' scheme at any given moment in the year and who want pay the full annual 'spaarloon' amount. Only employees who were already employed on 1 January are eligible for participation in the 'spaarloon'.
- For employees who want to pay the full annual 'spaarloon' amount in one go.
Unblock 'spaarloon'
If the legal conditions for untaxed unblocking are not met, 'spaarloon' needs to be unblocked and processed using the wage administration. You can post the amount to the 100.002.036 'Deblokkering spaarloon' wage component. Profit pays out the gross amount, after deduction of social insurance premiums, 'ZVW' and 'Loonheffing'.
Points of attention
Regarding the 'spaarloon', there are a number of points of attention:
- You can apply 'spaarloon' only for employees who on 1 January of the current year were employed by their current employer. If an employee starts employment after this date, you can only apply 'spaarloon' in the next calendar year.
- You link a bank account to every employee and to the 100.003.100 'Spaarloon' wage component.
- You enter a date for the 'Eindperiode' parameter for special circumstances, so next year the employee the regular periods and the regular 'spaarloon' amount will be applied to the employee.
Procedure
- Start the 'spaarloon' after period 1
Employees can start using the 'spaarloonregeling' at any given moment in the year and pay the full annual amount of 'spaarloon'.
- Pay the 'spaarloon' amount in one go
'Spaarloon' that is paid as a lump sum, generally is deducted in periods with a holiday allowance, or a bonus, for instance an end of year bonus. The 'spaarloon' should therefore be calculated using the special rate.
- Pay the 'spaarloon' in full
You can pay up the 'spaarloon' for the employees in full in Profit.
- One-time increase of the 'spaarloon' amount
One period every year an employee is allowed to deposit a higher amount in 'spaarloon'.