'SV' days
'SV' days ('sociale verzekeringsdagen' in full) are the days on which the employee actually works. There are 5 workable days in a week. If an employee takes one day of unpaid leave and works only 4 days, the week has 4 'SV' days. Every day that the employee gets paid, is an 'SV' day, meaning this includes holidays and paid sick days, up to a maximum of 5 days per week, even if the employee works 6 or 7 days per week. Even if an employee works only 1 hour or 1 day, it still counts as an 'SV' day.
A special situation occurs if an employer has a standard 36-hour time table, and an employee works 4 days of 9 hours. In this case it is allowed to count 5 'SV' days per week.
It is important to know how many 'SV' days an employee has in a period. 'SV' days affect the calculation of premiums for 'ziekenfonds', 'WW' and 'WAO', and in some cases also the pension calculation (depending on the pension arrangement) or other arrangements. For example, a maximum premium per 'SV' day applies. Also, a franchise is applied to the 'WW' premium for every 'SV' day. A franchise is an amount that is deducted before the premium is calculated.
Example:
An employee earns € 500 per 5-day week. From his salary € 20 is deducted for his pension, and € 10 for 'spaarloon'. Using this data you can calculate the 'SV' premiums as follows:
To start, it is necessary to know what the 'SV' wage is. This is the basis over which you calculate the premiums. You calculate the 'SV' wage by adding up all gross amounts, and then subtracting the amounts for pension, 'VUT' and 'spaarloon'. In this example the 'SV' wage therefore is € 500 - € 20 - € 10 = € 470.
Profit only counts Mondays through Fridays. If an employee also works during the weekend, you can adjust the 100.000.118 'SV Dagen' wage component for this employee.
To adjust the 'SV' days wage component for an employee who also works during the weekend:
- Go to: HR / Employee / Employee.
- Open the properties of the employee.
- Go to the tab: Wage component.
- Click on: New.
- Select the 100.000.118 'SV Dagen' wage component.
- Click on: Finish.
- Open the properties of the 'Maximeren op werkdagen' parameter.
- Click on: New.
- Enter the start date. An end date is not mandatory.
- Do not select the Apply check box.
- Click on: Finish.
By following the above procedure, you do not have to enter the 'SV' days for the weekend manually.