‘Beroepsbegeleidende leerweg’

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It has been replaced by the ‘Subsidieregeling praktijkleren’.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

‘Beroepsbegeleidende leerweg’ up to and including 2013

An employee or student following the practical professional training of the ‘Beroepsbegeleidende leerweg’ (BBL) based on a training and work agreement between you, the employee and the educational institution.

In this case, the ‘Afdrachtvermindering’ is calculated using the 100.006.121 'Afdrachtvermindering Onderwijs niet voor startniveau' wage component. For this category, Profit takes into account the threshold wage if the employee is younger than 25 years.

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.

In this case, the part-time factor applies. A full-time working week is assumed to be 36 hours.

If the trainee does not receive a reimbursement, but you want to calculate the 'afdrachtvermindering', keep the following in mind:

• Properties of the employee traineeship contract: the Employee type field = Placement - with salary.

  If you set up the employee as Placement - without salary, Profit does not process the relevant contract line.

• Salary line properties: Salary type = Fixed salary.

  If an employee is paid per hour, Profit will only process that employee if you post days and hours. In the employee's timetable you can enter a zero-hour or zero-day timetable.

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 'Beroepsbegeleidende leerweg' 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.