Employer contribution (high-wage ‘Pseudo-eindheffing')

This levy ended on 1 January 2015.

In 2013 and 2014, the ‘Crisisheffing’ consists of an employer levy on higher incomes and bonuses. This is the high-wage ‘Pseudo-eindheffing' and it amounts to 16%.

You include the ‘Pseudo-eindheffing’ on high wages in the wage declaration for the declaration time frame that includes 31 March and you make the payment for that declaration time frame to the tax authority. It does not matter whether the employee at the time of payment is still employed by the taxpayer.

In Profit, you include the high-wage Pseudo-'Eindheffing' in the wage declaration by determining the cumulative wage above € 150,000 (and also across employers). You manually calculate the 16% 'Eindheffing' on this amount. You enter this calculated 'Eindheffing' in the properties of the salary processing plan.

By default, the ‘Crisisheffing’ is not journalised in Profit. To journalise this amount, you can do the following:

• Manually enter it in the financial administration.
• You create a wage component that you include in the journal structure and to which you can post the value. To create your own wage component, you can contact your consultant. The AFAS Support Department does not provide assistance with this activity.

To change the salary processing plan:

1. Go to: HR / Organisation / Employer.
2. Open the employer’s properties.
3. Go to the tab: Salary processing plan.
4. Open the properties of the (main) salary processing plan.

   This is the time frame in which the date 31 March falls. Thus, that is the March time frame in case of declarations per month. It is time frame 4 in case of four-weekly salary processing.

5. Go to the tab: Digital supply.
6. Enter the calculated 'Eindheffing' in 'Eindheffing' on high wages.
7. Click on: OK.

Apply retroactively

You can enter the amount retroactively in the salary processing plan that includes the date 31 March. You use the above procedure for this. After this, you can send the declaration as a new complete declaration in the declaration cockpit in the period in which 31 March falls.

Note:

We recommend that you contact the tax authority first before retroactive application. If you do not discuss this with the tax authority first, you may receive a fine from the tax authority.