'Eindheffingen'

In case of an 'eindheffing', the income tax/social security premium is levied in the form of an 'eindheffing'. This 'eindheffing' is charged to the employer, not the employee.

You can use the following wage components to apply 'eindheffingen'. You always enter the 'Eindheffingen' as wage entry at the employee level. You cannot enter an 'eindheffing' per employer in Profit.

To enter the value of Christmas hampers, please refer to the separate description in the Profit Help.

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.

Content

'Eindheffing geschenken'

Profit calculates this 'eindheffing' using the 100.006.204 'Eindheffing geschenken in natura' wage component. This wage component calculates a percentage using a calculation basis that includes the below wage components:

  • 100.006.203 'Feestdagenregeling'

    You post the value to this wage component. The wage component is not paid out to the employee.

  • 100.006.202 'Kerstpakket Looncomponent'

    You post the value to this wage component. The wage component is not paid out to the employee.

  • 100.006.904 'Bedrag voor eindheffing geschenken bij feestdagen'

    You post the value to this wage component. The wage component is not paid out to the employee.

'Eindheffing moeilijk individualiseerbaar loon'

Profit calculates this 'Eindheffing' using the 100.006.211 'Eindheffing moeilijk individualiseerbaar loon' wage component. This wage component calculates the 'eindheffing' using a calculation basis that includes the below wage components:

  • 100.003.010 'Door werkgever betaalde verkeersboete Looncomponent'

    You post the value to this wage component. The wage component is not paid out to the employee.

  • 100.006.905 'Bedrag voor eindheffing moeilijk individualiseerbaar loon'

    You post the value to this wage component. The wage component is not paid out to the employee.

'Eindheffing geschenken aan derden'

How Profit calculates this wage component depends on the wage component you post the value to:

  • Profit calculates this 'eindheffing' using the 100.006.213 'Eindheffing geschenken aan derden' wage component. This wage component calculates the 'eindheffing' at the low rate (45% in 2008), using a calculation basis that includes the following wage component:
    • 100.006.214 'Bedrag voor Eindheffing geschenken aan derden'
  • Profit calculates this 'eindheffing' using the 100.006.218 'Eindheffing geschenken aan derden (hoog tarief)' wage component. This wage component calculates the 'eindheffing' at the high rate (75% in 2008), using a calculation basis that includes the following wage component:
    • 100.006.217 'Bedrag voor Eindheffing geschenken aan derden (hoog tarief)'

'Eindheffing spaarloon'

Profit calculates this 'eindheffing' using the 100.006.208 'Eindheffing spaarloon' wage component. This wage component calculates a percentage using a calculation basis that includes the below wage components:

  • 100.003.100 'Spaarloon'
  • 100.003.101 'Spaarloon (bijzonder tarief)'

'Eindheffing loon met bestemmingskarakter'

Profit calculates this 'Eindheffing' using the 100.006.201 'Eindheffing loon met bestemmingskarakter' wage component. This wage component calculates the 'eindheffing' using a calculation basis that includes the below wage components:

  • 100.007.006 'Bedrag voor Eindheffing loon met een bestemmingskarakter'

    You post the value to this wage component. The wage component is not paid out to the employee.

'Eindheffing bestelauto met doorlopend afwisselend gebruik'

Profit calculates this 'eindheffing' using the 100.006.215 'Eindheffing bestelauto met doorlopend afwisselend gebruik' wage component. This wage component uses the following formula to calculate the 'eindheffing':

  • Annual amount * Number of delivery vans / Number of periods in year

'Eindheffing tijdelijke knelpunten van ernstige aard'

Profit calculates this 'eindheffing' using the 100.006.207 'Eindheffing tijdelijke knelpunten van ernstige aard' wage component. This wage component calculates the 'eindheffing' using a calculation basis that includes the below wage components:

  • 100.006.902 'Bedrag voor eindheffing tijdelijke knelpunten'

    You post the value to this wage component. The wage component is not paid out to the employee.

'Eindheffing bovenmatige vergoedingen en verstrekkingen'

Profit calculates this 'eindheffing' using the 100.006.205 'Eindheffing bovenmatige vergoedingen en verstrekkingen' wage component. This wage component calculates the 'eindheffing' using a calculation basis that includes the below wage components:

  • 100.006.212 'Bedrag bovenmatige kostenvergoeding'

    You post a value to this wage component. Profit splits this into a taxed part and untaxed part. If do not want to deduct this for the employee, you use the 100.006.903 'Bedrag voor eindheffing bovenmatige kostenvergoedingen' wage component.

  • 100.006.903 'Bedrag voor eindheffing bovenmatige kostenvergoedingen'

    This is a wage component template that you can copy so that you have your own entry wage components that Profit uses to calculate ‘eindheffing’.

'Eindheffing VUT'

Please refer to the separate description.

Also see