Conscientious objections (tax instead of premium)

Note:

The description below applies up to and including 2012.

As of 2013, the payroll configuration is changed due to the introduction of the'Uniformering Loonbegrip'. Please refer to the release notes for the CLA for more information.

Employers or employees who have conscientious objections to national insurances and the 'ZVW' or to the employee insurances, can contact the district office of the 'Sociale Verzekeringsbank' to request a statement that recognises them as conscientious objectors to national insurances and the 'ZVW' or employee insurances.

If your employee has conscientious objections to the 'ZVW', you must deduct an alternative tax instead of the income-dependent 'ZVW' contribution. This alternative tax must be for the same amount as the income-dependent 'ZVW' contribution. You have to reimburse the alternative tax to the employee. This reimbursement is only taxed for wage tax/national insurances.

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

  • ZVW Premievervangende belasting (100.005.032)
  • ZVW Premievervangende belasting Verlaagd (100.005.033)
  • ZVW Premieverv. belasting Werkgever Verlaagd (VD) (100.005.028)
  • ZVW Premieverv. belasting werkgever Verlaagd (TD) (100.005.049)
  • ZVW Premievervangende belastingteruggave van teveel ingehouden bijdrage vorig ja (100.005.037)
  • ZVW Premievervangende belastingteruggave vorig jaar (100.005.038)
  • ZVW Premievervangende belastingteruggave vorig jaar (saldering negatief) (100.005.039)

    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 calculate these wage components, go to the General tab in the tax authority agency settings and select a value for the employee from the 'ZVW' drop-down list. Also select the Conscientious objections check box for this agency line.

For the remainder these wage components work in the same way as the wage components described earlier for non-conscientious objectors.