EVC procedure

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It has been replaced by the ‘Subsidieregeling praktijkleren’.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

EVC procedure

An employee or student following an EVC (recognition of acquired competence) procedure at a certified EVC provider.

In this case, the ‘Afdrachtvermindering’ is calculated using the 100.006.108 'Afdrachtvermindering Onderwijs EVC' 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, the following issues are important:

The costs for the procedure are training costs of your employee. Based on the ‘Uitgaven scholingskosten’ arrangement, your employee can deduct the costs for the income tax. This is also allowed if you reimburse the costs. As from 2007, your employee is also allowed to unblock his or her 'Spaarloon' for these training costs.
If you reimburse the costs, the reimbursement is considered to be taxable wage. As from 2007, for each employee following a certified EVC procedure, you are entitled to an education 'Afdrachtvermindering' per procedure. For this 'Afdrachtvermindering’, you do not have to take into account a threshold wage or part-time factor.
Per certificate, an 'Afdrachtvermindering' amount applies. You can enter the number of certificates as wage entries. You can also enter a deviating value that overwrites the calculated value.