Tax authority for employee

For the tax authority you record all data required for the wage declaration. (So also the data that was previously sent to the 'UWV').

Add or delete an agency line

The agency lines are linked to the labour relation of the employee. When entering into and leaving employment and when calculating the annual 'BT' wage, Profit generates new agency lines. You can add lines yourself, if necessary.

If you add a back pay contract, Profit automatically adds a new tax authority line with the correct historical and current data.

To add the tax authority as an agency:

1. Go to: HR / Employee / Employee.
2. Open the properties of the employee.
3. Go to the tab: Agency.
4. Open the tax authority agency.
5. Click on: New.
6. Enter the start date.

   Profit closes the previous agency line on the day prior to the start date of the new line.

   Note:

   If you have changes that take effect in the new wage year, you add an agency line for the tax authority on 1 January of that year or later. If Profit adds a line for 'BT' annual wage calculatin, the correct effective date is automatically used.

   Note:

   When calculating the wage for a period, Profit takes account of the last agency line. This means that you always add an agency line on the first of a period.

   If you enter a start date in the middle of the period, Profit also uses the data from the new agency line for the first part of the period. This leads to an incorrect calculation, wage declaration and pension data deliveries.

7. Complete the fields for the 'Loonheffing' table:
   1. Select the white or the green table for the wage tax in 'Tabelkleur'.

      You cannot process an employee using both the white and the green table.

   2. Select the conversion line in Table code.

      If you want to pay an employee at a rate of 52%, select the relevant table code.

   3. Select apply at 'Loonheffingskorting', if you want to apply this to the employee.
8. Specify the settings for the employee insurances:
   1. Select the employee insurances for which the employee is insured.
   2. Select the Conscientious objections check box if the employee has conscientious objections to the employee insurances and national insurances or if he/she only has conscientious objections to the employee insurances.

      If only conscientious objections to national insurances apply, you do not record this in Profit. After all, this does not affect the wage calculation. If you still want to register it for your own information, you can choose to create a custom tab at the employee level and use it to indicate that the employee has conscientious objections to the national insurance contributions.

   3. Select the Premium exemption 'marginale arbeid' check box, if 'PMA' is applicable. If that is the case, Profit does not calculate the premium even though the employee is insured. Consult the 'Loonheffingen' manual to find out if this situation applies.
   4. Select the 'Ouderenvrijstelling' check box, if it is applicable.
9. Click on: Next.

   You see the Sector risk group and 'CBS' CLA. You specify these at a higher level (CLA or employer). You can enter deviating values at the employee level.

10. Select the exceptions.

    See also the explanation of the 'Studenten- en scholierenregeling'.

11. Click on: Next.
12. Select the other exceptions.
13. With regard to the application of the day or period table, you generally have to apply the standard regulations. In exceptional situations, you can choose for the forced application of the day or period table. Further details can be found in the explanation below.
14. Click on: Finish.

Exclude employee from wage declaration

It is possible not to include a certain employee in the wage declaration and in the wage declaration reports. You will rarely use this setting. Check thoroughly whether the employee is not liable to tax in the Netherlands before excluding the employee from wage declaration.

Exclude employee from wage declaration:

1. Go to: HR / Employee / Employee.
2. Open the properties of the employee.
3. Go to the tab: Agency.
4. Open the agency properties of the tax authority.
5. Open the properties of the agency line.
6. Go to the tab: Special situations 2.
7. Select the Exclude employee from wage declaration check box.

   Note:

   If you select this check box, the connection between the wage declaration and the journalised amounts may be lost. For instance, there may a difference between the income tax that has been calculated and journalised, and the income tax on the declaration.

Automatic start and end date

If an employee has had a contract with an employer in the past to which the tax authority agency has not been added, Profit automatically enters the data for this contract as a new line for the tax authority on the Agency tab of the employee.

This is because an employee must always have a line with the tax authority from the moment this employee has a contract.

You resolve this using the steps below:

Automatically entered start and end date:

1. Add the tax authority to the employee.
2. Add a new line for the tax authority to the Agency tab for the employee. (As indicated in Add a tax authority agency).

The lines for the tax authority on the Agency tab for the employee are now once again consistent.

Also see

• Conscientious objectors
• Deviating sector risk group
• Apply the daily table or period table
• Employee turns 65