Death benefit

If an employee has died, you can pay out a death benefit.

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

  • 100.008.007 'Overlijdensuitkering'
  • 100.002.050 'Overlijdensuitkering belast'

    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.

Untaxed death benefit

You can use the 100.008.007 'Overlijdensuitkering' wage component to enter an amount for an untaxed death benefit as a wage entry.

A one-off benefit payment on death is exempt up to a maximum of three times the monthly salary. That part of the benefit above three times the monthly salary belongs to the wage to which the special rewards table is applicable. The wage for the determination of the size of this exemption is the gross monthly wage including 1/12th of the annual salary for fixed guaranteed remunerations.

These are exceptions to this rule. For more information, see the wage tax manual.

Taxed death benefit

You can use the 100.002.050 'Overlijdensuitkering belast' wage component to add an amount as a taxed benefit for an employee over which 'Loonheffing' and 'ZVW' is calculated.

Exempted are the entitlements to a one-off benefit or provision in as much as this does not exceed three times the monthly wage at the time of the death of the employee. If the entitlement is for a higher amount, the amount above the threshold is taxed.

Note:

No employee insurance premiums are levied on employee death benefits.

See also

Directly to

  1. National legislation (the Netherlands)
  2. ‘30%-regeling’
  3. ‘Afdrachtvermindering’
  4. ‘Arbeidskorting’
  5. 'Artiestenregeling'
  6. Company car
  7. Pay out bonus
  8. Supervising directors
  9. Apply the daily table or period table
  10. ‘Doorbetaaldloonregeling’
  11. Personal risk bearer
  12. 'Eindheffingen'
  13. End of year bonus
  14. Enter extra 'Loonheffing'
  15. 'Fietsplan'
  16. 'Fietsenregeling'
  17. Conscientious objection
  18. Recalculation
  19. Incidental income reduction on the wage declaration
  20. Enter Christmas hamper
  21. 'Kleinebanenregeling'
  22. ‘Levensloopregeling’
  23. 70% wage during illness
  24. Wage calculation based on actual days and hours
  25. ‘ABP’ annual income wage component
  26. 'Loonheffing'
  27. Multiple choice system
  28. Minimum wage check
  29. ‘Ziektewet’ modernisation
  30. No wage processing for entrepreneur
  31. Dismissal compensation / termination fee
  32. Parental leave and maternity leave
  33. 'Ouderenvrijstelling' transition regulation
  34. Death benefit
  35. Pension premium in case of part-time 'WW'
  36. Pension premium for casual staff
  37. Pre-pension / 'VUT'
  38. Premium reduction for older employees
  39. Premium reduction for ‘Arbeidsgehandicapten’
  40. Premium reduction for young employees
  41. Prorated calculations and weighted period calculation
  42. Pseudo-employee/opt-in
  43. Travel costs
  44. Concurrence of wage (via employer) and benefit
  45. ‘Spaarloon’
  46. 'Studenten- en scholierenregeling'
  47. 'SV' days
  48. Hourly wage
  49. Hourly wage in the case of monthly wage processing
  50. Holiday allowance
  51. Trade union contribution
  52. Week 53 processing
  53. Force advantage line not to be applied
  54. Deduct an advance
  55. 'Wajong' benefit
  56. Employer contribution
  57. View legal premiums, percentages or values of Payroll
  58. ‘WIA’
  59. 'WW' and 'WGA'
  60. ‘ZVW’