Enter Christmas hamper

Various rules apply to entering a Christmas hamper:

  • You can apply a 20% 'eindheffing' to gifts in kind to your employees, as long as the economic value does not exceed € 70 per calendar year. These gifts do not have to be given on the occasion of special events. The 'eindheffing' share is not considered to be wage for the employee insurances and the 'ZVW'.
  • If the economic value of the gifts in kind exceeds € 70 per calendar year, you can apply an 'eindheffing' (just like you do for other supplies) against the grossed up table rate for the surplus amount, as long as the economic value is no more than € 136 per gift and in total € 272 per year.
  • Have you given the same gift that you have given to your own employees (and to which you have applied an ‘eindheffing’) to other contacts who have performed work for you? In that case you can pay for the income tax/national insurance premiums that are due for your relations.

Content

Video

Description

These ‘Eindheffingen’ consist of two wage components: one wage component on which you enter the value over which the ‘Eindheffing’ must be calculated and one wage component that calculates the ‘Eindheffing’. You activate both wage components in the CLA.

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.

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

The economic value does not exceed € 70 per calendar year:

  • Hiervoor zijn de volgende boekingscomponenten beschikbaar:
    • 100.006.202 'Kerstpakket'
    • 100.006.203 'Feestdagenregeling'
    • 100.006.904 'Bedrag voor eindheffing geschenken in natura' (This is a wage component template that you first copy.)

    You enter the total value for all employees of the employer on this wage component for one employee. This is the amount the employer has to pay the 'Eindheffing' for.

  • 100.006.204 'Eindheffing geschenken in natura'

    This wage component calculates the ‘Eindheffing’ to be paid.

Additional value (more than € 70) to which the grossed up table rate applies:

  • 100.006.905 'Bedrag voor eindheffing moeilijk indiv. loon tabeltarief'

    This is a wage component template that you first copy.

  • 100.006.211 'Eindheffing moeilijk individualiseerbaar loon'

    This wage component calculates the ‘Eindheffing’ at the table rate over wages that are hard to trace to an individual .

Gifts to third parties:

  • 100.006.214 'Bedrag voor eindheffing geschenken aan derden'

    You enter the value on this wage component.

  • 100.006.213 'Eindheffing geschenken aan derden'

    This wage component calculates the ‘Eindheffing’ to be paid at the table rate.

    Note:

    You can no longer use the wage component template 100.008.027' Bedrag voor eindheffing loon in natura' and copies of this wage component. In the wage declaration, Profit does not take these wage components into account.

Procedure

  • View the operation of a wage component

    For every wage component a comment is included that explains how the wage component works. For a correct application of the wage component, always read the comment first.

  • Enter wage entries

    You enter the value as a variable wage entry.

  • Activate a wage component

    If you cannot select the wage component when you enter the wage entry, activate this component first.

  • Entry level of the entry program

    If you cannot select the wage component when you enter the wage entry, while the wage component is activated, change the entry level.

  • Copy a wage component

    First copy the 100.006.905 'Bedrag voor eindheffing moeilijk indiv. loon tabeltarief' wage component, if you want to post a value to this wage component.