Education employment contract for HBO

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It has been replaced by the ‘Subsidieregeling praktijkleren’.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.

Education employment contract for HBO

An employee or student performing work in the context of an initial training in HBO (higher vocational training), based on an education employment contract between the employer, the employee and the college.

In this case, the ‘Afdrachtvermindering’ is calculated using the 100.006.121 'Afdrachtvermindering Onderwijs niet voor startniveau' 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.

For this category, Profit takes into account the threshold wage if the employee is younger than 25 years. The part-time factor applies. A full-time working week here is assumed to be 36 hours.

To add the wage component to the employee:

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 100.006.121 'Afdrachtvermindering Onderwijs niet voor startniveau' wage component.
6. Click on: Finish.
7. Open the properties of the 'Soort Onderwijs' parameter.
8. Click on: New.
9. Enter the start date.
10. Select 'Onderwijsarbeidsovereenkomst HBO' for Value.
11. Click on: Finish.
12. Click on: OK.
13. Open the properties of the 'Afdrachtvermindering Onderwijs niet voor startniveau toepassen Ja/Nee' parameter.
14. Click on: New.
15. Enter the start date.
16. Select the Apply check box.
17. Click on: Finish.