'Afdrachtvermindering’ in Education

As from 1 January 2014, the 'Afdrachtvermindering' for education no longer applies. The associated wage components have been deactivated as from this date.

It has been replaced by the ‘Subsidieregeling praktijkleren’. This arrangement is not integrated in the salary administration. You do not have to (and even cannot) take immediate action. That is because under the new arrangement requests are made afterwards and this means that you cannot submit a request for subsidy over the first half year of 2014 until 2 June 2014.

Description

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

  • 100.006.121 'Afdrachtvermindering Onderwijs niet voor startniveau'
  • 100.006.120 'Afdrachtvermindering Onderwijs voor startniveau'
  • 100.006.122 'Afdrachtvermindering Onderwijs BOL-leerweg MBO 1 en 2'
  • 100.006.108 'Afdrachtvermindering Onderwijs EVC'
  • 100.006.111 'Afdrachtvermindering Onderwijs opleidingsniveau'

    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 the 'Afdrachtvermindering onderwijs' in a number of situations if the pay of the employee does not exceed a specific limit amount, the so-called threshold wage. The threshold wage amounts to about 130% of the minimum wage. Regardless of the employee's age, the minimum pay used here is that for employees of 23 years and older.

Note:

Profit applies the threshold wage in the following situations:

  • In case of an 'Afdrachtvermindering voormalig werkloze'.
  • If the employee is younger than 25 AND the 'Afdrachtvermindering Onderwijsarbeidsovereenkomst HBO' applies.
  • If the employee is younger than 25 AND the 'Afdrachtvermindering Beroepsbegeleidende leerweg' applies.

If the employee does not fall in one of these categories, Profit does not apply the threshold wage.

Full-time in this context means: an agreed working time of 36 working hours or more per week. For part-timers, employees without an agreed upon number of working hours, and in case of performance-based pay, you have to recalculate the threshold wage and the 'afdrachtvermindering' amount based on a part-time factor.

You can calculate the 'afdrachtvermindering' on the basis of actual (posted) hours or contract hours. You can choose between the two options once per year at the start of the year. The example below is based on the 'Afdrachtvermindering Onderwijs' 2007 figures for the 'Voormalig werkloze' category.

Actual hours

Profit calculates the actual hours using the wage component 100.006.513 'Uren afdrachtvermindering'. This wage component uses the 'Loonuren' calculation basis. Among other things, the 100.000.205 'Gewerkte (contract)uren' wage component is included in this wage component. You can post the hours worked to this wage component.

Suppose an employee is paid per hour worked, gets paid monthly and may or may not have holiday vouchers. You need to apply the period table to calculate the 'afdrachtvermindering', with the exception of periods in which the employee enters or leaves employment during the period. Here, holiday vouchers are irrelevant.

Example: (2007 figures)

In a month the time worked is 80 hours and 10 days. The 'afdrachtvermindering' calculation basis is € 426.21 (hourly wage of € 5).

Part-time factor: 80 hours \ (36 hours per week x 52 weeks \ 12 months (= 156 per month)) = 0.51282. This is the part-time factor.

Threshold wage according to the tax authority table: €1785.17 x 0.51282 = €915.47.

The calculation basis of €426.21 is less than €915.47. Thus the ‘Afdrachtvermindering’ can be calculated. So the basis here is the monthly amount. The 'afdrachtvermindering' will be € 265.31 x 0.51282 (the part-time factor) = € 137.48.

If the employee would have left employment with 80 hours and 10 days, or if the employee has entered employment, the 'afdrachtvermindering' is 10 days x € 12.25 = € 122.50. In this case, the daily table is applied to calculate the decrease (not to calculate the threshold wage). This is because the daily table is also applied to calculate the 'Loonheffing'.

Contract hours

If the contract hours option has been selected, the daily table should be applied for both the threshold wage and the reduction amount in the case of employment start/end. You can enter a deviating number of days if the arrangement is started halfway through the period, while the employee has been employed throughout the entire period.

You enter a number of payment days using the 'Afdrachtdagen' parameter. As long as you do not enter a deviating number of days, the number of payment days equals the number of wage days in the period. The 'afdrachtvermindering' is calculated pro rata as follows: Payment days / wage days.

'Afdrachtvermindering' for part of the period

If the employee is employed throughout the entire period but the 'Afdrachtvermindering onderwijs' started halfway through the period and needs to be calculated as such, you enter the number of payment days on the 100.006.121 'Afdrachtvermindering Onderwijs niet voor startniveau' or 100.006.120 'Afdrachtvermindering Onderwijs voor startniveau' wage component usingEnter wage entry. Enter the number of days over which 'afdrachtvermindering' should be applied.

Procedure
Also see