View the statutory and social premiums, percentages or values of Payroll

Profit uses wage components to calculate the legal premiums, percentages or values. These wage components use salary tables or parameters that contain the current legal premium, percentage or value.

Profit does not come with a default report with this data, because Profit determines the data dynamically. The data depends on multiple factors. This cannot be shown in a default report. You can create your own report with the parameter values.

If your accountant needs the data, the accountant can view the data in Profit itself.

The yearly changes to statutory premiums are described in the CLA Release notes.

Content

Sector premium

Profit determines the sector premium on the basis of the sector that the employer or employee belongs to. Per employee, Profit calculates the current premium percentage over the 'Loon SV' calculation basis of the employee. You can view the calculated premium for each employee in the digital wage declaration.

To view the sector premium per sector:

  1. Go to: HR / Organisation / CLA.
  2. Open the CLA properties.
  3. Go to the tab: Salary table.
  4. Open the properties of the 100.000.817 'Sectorpremie WW werkgever' table.
  5. Go to the tab: Periods.
  6. Open the period line.
  7. Go to the tab: Lines.

    You now see the current premium percentages per sector. These percentages are inclusive of the ‘Uniforme opslag kinderopvang’.

'WW' premium

In addition to the sector premium, the 'WW' premium also consists of the 'WW Premie werkgever (Awf)'. Profit calculates this premium using the 100.005.016 'WW Premie werkgever (Awf)' wage component.

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.

To view the 'Percentage WW Premie werkgever (Awf)':

  1. Go to: HR / Organisation / CLA.
  2. Open the CLA properties.
  3. Go to the tab: Wage component.
  4. Open the properties of the 100.005.016 'WW Premie werkgever (Awf)' wage component.
  5. Go to the tab: Parameter.
  6. Open the properties of the 'WW wg% grondslag aanwas' parameter.
  7. Go to the tab: Values.
  8. Open the view: Parameter history customer CLA and Profit CLA.

    For every year you can view the valid percentages.

'ZVW' premium

The premium percentage for the 'ZVW' premium calculation is determined on the basis of the configuration of the tax authority agency at the employee level.

To check the 'ZVW' percentage in the CLA:

  1. Go to: HR / Organisation / CLA.
  2. Open the CLA properties.
  3. Go to the tab: Salary table.
  4. Open the properties of the 100.000.806 'ZVW percentage werkgeversheffing' table.
  5. Go to the tab: Periods.
  6. Open the period line.
  7. Go to the tab: Lines.

    You now see the percentages per compulsory insurance.

'WGA' premium

Profit calculates the 'WGA' premium using the 100.005.031 'WGA Premie' wage component.

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.

This wage component calculates the part of the 'WGA gedifferentieerd' premium that you want to charge to the employer's net wage. For this you can add a percentage to the 'WGA% grondslag aanwas' parameter at the CLA, employer or employee level.

Note:

You are responsible for keeping an eye on the national maximum percentage. If you choose not to charge the premium to the employee, you leave the wage component unchanged. This wage component does not appear on the wage declaration.

The 'WGA gedifferentieerd' is the total premium that the employer needs to pay. The only purpose of the 'WGA' premium is to be able to charge a part of it to the employee.

'WGA Gedifferentieerd'

As from 1 January 2014, the Gedifferentieerde premie WGA no longer applies. It has been replaced by the Gedifferentieerde premie Whk.

‘WGA gedifferentieerd’ percentage up to and including 2013

You record the percentage for 'WGA gedifferentieerd' for the employer. In the Profit CLA and Basic CAO the following wage components are present for this purpose:

  • 100.005.030 'WGA Gedifferentieerd'
  • 100.005.051'WGA Gedifferentieerd (negatief percentage)'

    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.

'WGA gedifferentieerd' percentage

  1. Go to: HR / Organisation / Employer.
  2. Open the employer’s properties.
  3. Go to the tab: Wage component.
  4. Click on: New.
  5. Select the 100.005.030 'WGA Gedifferentieerd' wage component.

    If you want to apply a negative percentage, then select the 100.005.051'WGA Gedifferentieerd (negatief percentage)' wage component.

  6. Click on: Finish.
  7. Open the properties of the 'percentage wga gedifferentieerd' parameter.
  8. Click on: New.
  9. Enter the start date, end date and value. Entering an end date is not mandatory.

    You record a negative percentage as a positive number for the 100.005.051'WGA Gedifferentieerd (negatief percentage)' wage component.

  10. Click on: Finish.

'WIA Basispremie'

As from 2010, the 'WIA Basispremie' is calculated using the new 100.005.050 'WIA Basispremie' wage component.

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.

To view the percentage:

  1. Go to: HR / Organisation / CLA.
  2. Open the CLA properties.
  3. Go to the tab: Wage component.
  4. Open the properties of the 100.005.050 'WIA Basispremie' wage component.
  5. Go to the tab: Parameter.
  6. Open the properties of the '% grondslag aanwas' parameter.
  7. Go to the tab: Values.
  8. Open the view: Parameter history customer CLA and Profit CLA.

    You can view the valid percentage for each period.

Also see