'Ouderenvrijstelling' transitional regulation

As from 2009, the exemption for older persons in the 'WIA Basispremie' is a transitional arrangement. If you have employees in employment who were over the age of 55.5 on 01-01-2009 and for whom the transitional arrangement applies, you need to perform a number of extra steps.

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

• As from 2010, Profit calculates the transitional arrangement using the 100.005.050 'WIA Basispremie' wage component so that the 'Kleinebanenregeling' (no longer valid as from 01-01-2012) and the 'Premie Marginale Arbeid’ are taken into account.
• For the year 2009, Profit calculates the transitional arrangement using the 100.005.029 'WIA Basispremie' wage component.

  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.

  Note:

  It is your responsibility to remain aware of when the 'Ouderenvrijstelling' starts and when it needs to be terminated.

  During salary processing, if a message appears that the employee has turned 62 and that you should activate the premium deduction for the elderly, this is a good moment to check if the transitional arrangement has been terminated. You check this in the agency properties of the tax authority at the employee level. Starting from the period in which the employee turns 62, create a new agency line in which the 'Ouderenvrijstelling' check box is not selected.

You can apply the transitional regulation in the following situations:

• The employee to whom the premium exemption applies on 31-12-2008.
• The employee should be employed on 01-01-2009 by the same employer as the one he was employed by on 31-12-2008.
• The employee must be 58.5 years or older on 1 January 2012. Every year, this age moves up by one year.
• The transitional arrangement for the premium exemption for elderly employees applies in 2013. The premium exemption stops at the beginning of the wage time frame in which the employee turns 62.

The configuration of the 'Ouderenvrijstelling' transitional regulation for 2009 differs from 2010 and later. Below you will find how to configure this for the various years.

'Ouderenvrijstelling' transitional regulation for 2010 and later

Configure the transitional arrangement for the ‘Ouderenvrijstelling’ for the employee under the agency settings for the tax authority for the employee.

Employee is entitled to a transitional arrangement in 2010 or later:

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. Click on: New.
6. Enter the start date.

   This is the date when the employee becomes eligible for 'Ouderenvrijstelling'.

7. Select the 'Ouderenvrijstelling' check box.
8. Click on Next several times and then click on Finish to complete the wizard.

Employee is no longer eligible for transitional arrangement:

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. Click on: New.
6. Enter the start date.

   This is the start date of the period in which the employee is 62.

7. Deselect the 'Ouderenvrijstelling' check box.
8. Click on Next several times and then click on Finish to complete the wizard.

'Ouderenvrijstelling' transitional regulation for 2009

If the transitional regulation for the 'Ouderenvrijstelling' applies for an employee in 2009, you configure the 100.005.029 'WIA Basispremie' wage component for the employee.

To configure the wage component for the transitional regulation in 2009:

1. Go to: HR / Employee / Employee.
2. Open the properties of the employee.
3. Go to the tab: Wage component.
4. Click on: New.
5. Select the 100.005.029 'WIA Basispremie' wage component.

   If you apply the regulation with retroactive effect, select the wage component from the CLA that is applicable for the year in question.

6. Click on: Finish.
7. Open the 'Overgangsregeling ouderenvrijstelling WIA toepassen' parameter.
8. Enter the start date.

   This is the date when the employee becomes eligible for 'Ouderenvrijstelling'.

9. Select the Apply check box.
10. Click on: Finish.

Also see

• Premium reduction for older employees
• ‘WIA’