Balancing regulation

The balancing regulation has been set up for the situation in which employers have to keep paying their employees the reimbursement for the private health insurance on the basis of agreements predating 1 January 2006. Because as from 1 January employers are also obliged to reimburse their employees for the income-dependent contribution towards the 'ZVW' health insurance, this can lead to a double reimbursement.

The balancing regulation lets you conditionally deduct the currently agreed upon reimbursements from the reimbursement for the income-dependent 'ZVW' contribution that you have to make. This way you avoid paying these costs twice. You are only allowed to balance the part of the reimbursement for the old insurance that is comparable to the current basic insurance with the income-dependent contribution. For instance, if there is an agreement about a reimbursement for a supplementary insurance, that part is not eligible for balancing.

If you cannot determine which part of the existing reimbursement is intended for the basic package and which part for a supplementary insurance, do not deduct more than the standard premium for the health insurance from the 'ZVW' reimbursement.

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

• 100.005.025 'ZVW Salderingsregeling'
• 100.005.504 'ZVW Salderingsregeling: Factor'

  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.

'ZVW' balancing regulation

The 100.005.025 'ZVW Salderingsregeling' wage component balances the amount of the old health insurance reimbursement with the calculated 'ZVW' employer share on a cumulative basis.

Note:

If you have your own wage components for the old health insurance reimbursement', include these in the 'ZVW: Betaalde Vergoeding ZKV' calculation basis.

Use the properties of the employer or the employee to start the calculation. You can also indicate if any maximum limits should be used on the basis of the annual amount and the basic premium. By default the maximum balance equals the 'ZVW' employer share percentage. Use the Wage component tab at the employee level or Enter wage entry to enter a deviating amount. This amount is subject to one of the two maximum limits.

'ZVW' balancing regulation: Factor

The 100.005.504 'ZVW Salderingsregeling: Factor' wage component calculates a factor for every period that the employee is employed. This factor is used to calculate the annual maximum of the basic premium pro rata to the period of employment. If the employee was employed with the employer for six months, the maximum amount that can be reimbursed is half the annual maximum.

Calculation method: Calendar days in period according to contract / calendar days in period according to timetable.