'Doorbetaaldloonregeling'

If the employee is not insured for the 'SV' premiums via the main employer (manager/major shareholder), but he is via the payer, you can configure the 'Doorbetaaldloonregeling'.

For the 'Doorbetaaldloonregeling' the following definitions apply:

• 'Doorbetaaldloonregeling'

  Before he starts his employment with an employer( the main employer), an employee can also be employed by another employer. In this case the employee is often obliged to hand over the wage to the main employer. Under certain conditions the other employer (the payer) does not have to deduct 'Loonheffingen'. Refer to paragraph 4.8 'Afstaan van loon (doorbetaaldloonregeling)' in the 'Loonheffingen' manual for the conditions you have to comply with to be allowed to use the regulation.

• Main employer

  This is the main employment of the employee. Here, the employee often is manager/major shareholder and the employer the umbrella holding. From this employer the total wage tax and 'ZVW' are calculated and entered into the wage declaration (this includes the payer's share as well). Depending on the employee type (regular or manager/major shareholder, the 'SV' premiums are also calculated, but only over the wage that is paid directly by the main employer.

• Payer (hirer)

  This is the additional employment of the employee. There is no 'Loonheffing' wage, but there are 'SV' premiums, that are also entered into the wage declaration via the paying employer. There is a wage, but this is paid directly to the main employer (internal invoice/settlement). The wage tax and the 'ZVW' are calculated from the main employer.

You add the employee twice, to both the main employer and the payer. Profit has no provisions for having one employee work for two employers.

Configuration of the main employer:

For the salary, you enter the total salary of both the main employer and the payer together. You change the tax authority agency for the employee.

1. Do not select the 'Doorbetaaldloon' regulation payer check box.
2. Select table code 0.
3. Set the 'SV' premiums to not insured.
4. Select the normal 'ZVW' code.

Configuration of the payer:

For the salary, enter the salary that is invoiced via the paying employer. You change the tax authority agency for the employee.

1. Select the 'Doorbetaaldloon' regulation payer check box.
2. Select the wage tax table code that would apply if the payer paid the wage to the employee and had to withhold deductions. Please refer to the 'Loonheffingen' manual for the code that you have to apply. (Do not use code 999 or a code starting with 3 or 5, unless non-liability for wage taxes and/or non-payment of national insurance premiums applies).
3. Select the check box for the 'SV' premiums that apply (only affects the wage costs because it only concerns employer premiums).
4. Select the 'ZVW' code that would apply if the payer paid the wage to the employee and had to provide reimbursements and withhold deductions.

Activate the 100.009.590 'Te betalen loon bij doorbetaler naar 0' wage component and set the 'Berekenen' parameter to Yes for the employee who falls under the paying employer.

Note:

If the tax authority asks you to make corrections regarding this arrangement, you can edit the 'Doorbetaaldloon' regulation payer field and submit a new declaration, provided you had applied the alternative solution by setting the table code for employee/agency to 999 and the 'ZVW' code to A. This does not produce any discrepancies in the wage calculation.