Trainee in Payroll
You can pay a trainee in Profit.
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Description
A trainee is added in Profit HR as a Placement - with salary type employee with the salary set to 0.
Many CLAs specify that the CLA does not apply to trainees. This means that the Basis CLA applies to a trainee.
Wage components
The employee is paid under the Basic CLA by posting the reimbursement for the placement to one of the following wage components:
- 100.003.046 'Stagevergoeding belast'
- 100.003.047 'Stagevergoeding belast Netto'
- 100.008.114 'Stagevergoeding onbelast'
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.
You can apply this wage component in three ways:
- You enter an amount per period as a fixed wage entry on the 'Stagebedrag per periode' parameter. Profit takes the part-time percentage and the pro rata aspects of employment start and end into account.
- You enter an amount per day as a fixed wage entry on the 'Stagebedrag per dag' parameter. Profit multiples this amount by the number of entered days from the 'Aantal' parameter or, if you do not enter the days, by the number of contract days in the period. If the trainee does not have a timetable, Profit does not calculate a value.
- You post a deviating value as a variable wage entry on the 'Afwijkende waarde' parameter.
Profit does not calculate any holiday allowance, end of year bonus, minimum wage supplement, pension premiums, etc. over this.
Note:
If Profit does calculate a holiday allowance because you are using another wage component, you can set the 'Berekenen' parameter for the wage component 100.002.014 'Vakantietoeslag' to 'Nee' in the properties of the employee.
Wage declaration
To include the trainee in the wage declaration, you configure the tax authority agency for the employee. Be sure to take the following into account in this regard:
- The trainee is not insured under any employee insurance scheme
In the employee’s agency line, you set the deviating sector risk group to ‘0000’.
- The trainee is only insured for the 'ZW'
In the agency line at the employee level, you select the ‘ZW’ check box. You do not set the deviating sector risk group to ‘0000’. This is because 'ZW’ pays out the sector fund.
Trainee converted to permanent employee at the beginning of the period
If the placement period of a trainee is terminated at the beginning of a period and the trainee is given a permanent or standby contract, the employee’s employment type changes in Profit. You report the employee's end of employment and then report the employee's start of employment.
Trainee converted to permanent employee halfway through the period
If the placement period of a trainee is terminated halfway through the period and the trainee is then given a permanent or standby contract, the employee’s employment type changes in Profit. You report the employee’s end of employment and then add a new employee in Profit. You give the new employee a new employee code and new income relationship number.