‘Vervangingsfonds’ premium file

In Profit, you can generate digital files for the delivery to the 'Vervangingsfonds'. These deliveries are required for the 'Primair onderwijs' sector.

Description

In most cases, the 'Vervangingsfonds' reimburses you for the substitution of absent employees in the 'Primair onderwijs' sector. The 'Vervangingsfonds' is managed by representatives of employer and employee unions in the education sector.

For each delivery period, you can only deliver one 'Vervangingsfonds' premium file. When you generate the premium file, Profit includes all corrections for the delivery period, as well as any corrections to the preceding periods. This also applies to corrections across years.

Note:

The 'Vervangingsfonds' and 'Participatiefonds' must have received the premium files and the declaration file before the first of the subsequent month.

The 'Vervangingsfonds' premium file is a digital delivery to the 'Vervangingsfonds' in the context of the mandatory premium accounting.

Own risk bearing

The 'Vervangingsfonds' has introduced own risk bearing. If a competent authority has a lump sum of more than €20 million., basically the competent authority becomes the bearer of the own risk for the substitution costs during the first year of sickness. You can find more information about this here.

For the competent authority you enter the premium percentage that the 'Vervangingsfonds' has communicated to you. You enter these premium percentages for the following wage components of the 'Primair Onderwijs' CLA:

• 161.174.000 'Premie Vervangingsfonds (Verplicht)'
• 161.174.001 'Vervangingsfonds (Vrijwillig)'

  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.

If an employee has an absence entry lasting longer than a year and this has, for example, been handled with a single substitute, then you add a second substitute employment in which you select the Declare to 'Vervangingsfonds' check box.

Switch to Profit.

If you switch from another software package to Profit, please bear the following in mind:

• ‘Vervangingsfonds’ premium file and declarations:

  If you switch from (particularly) CASO to Profit, this has consequences for the premium payment and the declarations. That is because CASO deals differently with the holiday allowance and end of year bonus. In the case of CASO, payment of the holiday allowance and end of year bonus is accounted for in May and December respectively, in both the premium calculation basis for the 'Vervangingsfonds' premium and the declarations. In the case of other salary processing packages, both on the premium side and the declaration side, the holiday allowance and year end bonus entitlements are included on a monthly basis. In the case of other software packages it must be determined whether they use a method regarding the holiday allowance and end of year bonus that is similar to CASO's.

  If you switch from CASO to Profit as of January 1 then, for the period from June up to and including December of the preceding year, you still have to pay premiums on the holiday allowance entitlements accrued by the regular personnel. On the other hand, you can submit a retroactive declaration regarding the holiday allowance entitlements accrued by substitutes over the same period. Both declarations must be submitted manually.

• 'AVR'

  For the 'Primair onderwijs' sector you are required to deliver the 'AVR (Aanvraag Vaststelling Rijksvergoeding)'. For this purpose, you deliver entire school years to the 'Vervangingsfonds'. If you start in 2012, the first delivery will be the one for the first period of the 2012-2013 school year (the first school day following the 2012 summer holiday through 31 January 2013).

Preparation

• Configure an education delivery
• Configure an employee for the ‘Vervangingsfonds’

Procedure

• Add a delivery

  You can add the delivery to the 'Vervangingsfonds' to Profit. You add a delivery for sending the digital files of the 'Vervangingsfonds'.

• View a delivery

  In Profit you can view the education delivery, if errors occurred while generating the files or to check the contents of the digital file. This depends on the status of the education delivery.

• Check a delivery

  Once you have resolved the errors in the education delivery for the 'Vervangingsfonds', you can check it again.

• Generate a file

  In Profit, you can generate digital files for the delivery to the 'Vervangingsfonds'.