'Afdrachtvermindering Speur- en ontwikkelingswerk'

Under certain conditions, you can claim ‘Afdrachtvermindering' for ‘S & O' ('speur- en ontwikkelingswerk') on the basis of the 'WBSO' ('Wet bevordering speur- en ontwikkelingswerk'). You can only apply the ‘Afdrachtvermindering' if you have an ‘S & O' declaration from ‘SenterNovem’. You can find more information about this in the 'Loonheffingen' Manual and at www.senternovem.nl.

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

• 100.006.106 'Afdrachtvermindering speur- en ontwikkelingswerk'

  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.

If you record the ‘Afdrachtvermindering' on this wage component, Profit will process it correctly in the wage declaration.

The ‘Afdrachtvermindering S & O' is made up of a total amount that is applicable for all the employees involved. This amount does not have to be split among employees. You can record the total amount for one employee, for instance the managing director. The 'afdrachtvermindering' is only relevant to the wage declaration and has no influence on the wage calculation of individual employees. The ‘Afdrachtvermindering’ in the wage declaration is capped at the total sum of the wage tax and all ‘Eindheffingen’. Profit uses this procedure so that you do not need to process a correction in the salary processing. You can deviate from this by using Profit Financieel to correct it with a manual journal entry.

To record the 'afdrachtvermindering speur- en ontwikkelingswerk':

1. Go to: HR / Employee / Employee.

   You can record the entire 'afdrachtvermindering' for one employee, for instance the managing director.

2. Open the properties of the employee.
3. Go to the tab: Wage component.
4. Click on: New.
5. Select the wage component 100.006.106 'Afdrachtvermindering speur- en ontwikkelingswerk'.
6. Click on: Finish.
7. Open the properties of the 'Bedrag' parameter.
8. Click on: New.
9. Enter the start date, end date and value. Entering an end date is not mandatory.

   For each period within the term of validity, Profit processes this amount in the wage declaration.

10. Click on: Finish.