Incomplete month calculation for Education

The incomplete month calculation applies to the CLA for the 'Primair onderwijs', 'Voortgezet onderwijs' and 'Middelbaar beroepsonderwijs' sectors. You can find this in the CLA in the following articles:

  • 'Primair onderwijs': 6.11, page 59
  • 'Voortgezet onderwijs': 12.5, page 39
  • 'Middelbaar beroepsonderwijs': I-38, page 86

Profit supports the incomplete month calculation under the Education activation.

Content

Description

Per employment of the employee you determine whether the employee is eligible for the incomplete month calculation.The most important condition for this to apply is that the employment period is shorter than 6 months. For the incomplete months of the employment, Profit calculates the salary based on the number of hours actually worked.

The incomplete month calculation uses the following formula:

Salaris = ((W * Q) + R) * (3/13) * S

  • W: the FTE the employee was appointed for in the full calendar week or calendar weeks of the incomplete month.
  • Q: the number of full calendar weeks in the incomplete month.
  • R: the FTE the employee was appointed for in the incomplete calendar week or calendar weeks within the incomplete month.
  • S: salary of the relevant employee for a full-time employment.
  • (3/13): This is a fixed variable that represents ( 3 months / 13 weeks).

In the Profit CLA, this works as follows:

  • 100.000.122 'Contractdagen/uren’

    This wage component calculates the hours using the formula: ( ( W * Q ) + R ) * Hours a week according to the CLA

  • 100.000.121 ‘Roosterdagen/uren met 53e week correctie’

    This wage component calculates the hours using the formula: W * Hours a week according to the CLA * 13 / 3

Next, Profit calculates the salary using the formula: S * W * Hours worked / 100.000.121 ‘Roosterdagen/uren met 53e week correctie’, where the hours worked originate from the master data of the 100.000.122 'Contractdagen/uren’ wage component.

Because of the interim rounding of wage components in the salary calculation in Profit, (minimal) differences may arise in the salary to be paid out.

Timetable

You can apply the incomplete month calculation for an employee, if the employee has a specified timetable. If the employee's timetable is not specified, Profit does not have insight into the actual number of hours worked on a day. Because of this the result of the incomplete month calculation may deviate, because the actual number of hours worked does not match the estimate Profit makes.

Scenarios

Below are a number of scenarios for the incomplete month calculation. A full-time salary of €2,000 is assumed.

Example: 

A teacher enters employment and the assumption is he will be employed for more than 6 months. There are no peculiarities about this employment. The teacher is appointed for 1.0000 FTE. The teacher works all days of the week.

The incomplete month calculation is not applied.

Example: 

A teacher enters employment to substitute for another teacher. The assumption is that the employment will last 3 months and therefore will be shorter than 6 months. For the (sub-)employment an appointment for 0.4250 FTE has been established. The (sub-)employment starts on 1 October and ends on 21 December. The teacher substitutes on Monday and Thursday.

The incomplete month calculation is applied to the December salary.

Salary = (W * Q + R) * (3/13) * S.

  • W: 0.4250
  • Q: 2
  • R: 0.4250

    (0.4250 * 2 + 0.4250) * (3/13) * 2000 = € 588.46

Example: 

In addition to a part-time appointment, a teacher gets a temporary expansion. The assumption is that the employment (the temporary expansion in the form of a sub-employment) will last 3 months. The temporary expansion represents an FTE of 0.1356. The temporary expansion starts on 11 October and ends on 1 March. The temporary expansion means the teacher will be working on Tuesday.

The incomplete month calculation is applied to the salary for the first month (October) of the temporary expansion's employment.

Salary = (W * Q + R) * (3/13) * S.

  • W: 0.1356
  • Q: 2
  • R: 0.1356

    (0.1356 * 2 + 0.1356) * (3/13) * 2000 = € 187.75

Example: 

A teacher is sick for two days and is substituted for. The substitute teacher works for two days and has an FTE of 0.4250. The teacher works on October 4 and 5 (Tuesday and Wednesday). After these two days his employment ends.

The incomplete month calculation is applied to the October salary.

Salary = (W * Q + R) * (3/13) * S.

  • W: 0.4250
  • Q: 0
  • R: 0.4250

    (0.4250 * 0 + 0.4250) * (3/13) * 2000 = € 196.15

Example:

A teacher falls ill and you do not know how long it is going to take. The substituting teacher substitutes for the sick teacher on Monday (0.2 FTE), Tuesday (0.2 FTE) and Wednesday (0.2 FTE) with an appointment for 0.6000 FTE per week. It is assumed that the absence will not take longer than 6 months. However, the contract end date is set to the end date of the school year, because of legal reasons. The teacher starts substituting on 15 November.

The incomplete month calculation is applied to the November salary.

Salary = (W * Q + R) * (3/13) * S.

  • W: 0.6000
  • Q: 1
  • R: 1.0000

    (0.6000 * 1 + 1.0000) * (3/13) * 2000 = € 738.46

Example: 

A teacher falls ill and a substitute is appointed for 1 week. The substituting teacher substitutes for the sick teacher from 12 October through 19 October. He is appointed for 0.2000 FTE per day.

Salary = (W * Q + R) * (3/13) * S.

  • W: 1
  • Q: 0
  • R: 1.2000

    (1*0 + 1.2000) * (3/13) * 2000 = € 553.85

Example:

An employee's main employment is from 15 September to 31 January in the new year. The employee does not have any sub-employments.

The timetable is specified and has a part-time percentage of 100%. The employee's salary is € 3012.- per month.

Calculation:

((1 x 1) + 1.6 (that is, there are 8 working days of 0.2 FTE falling in an incomplete working week) = 2.6 x 0.23076923 (3/13) x 3012 = € 1807.20

Procedure

Also see