Concurrence of wage (via employer) and benefit (not via employer)

This description refers to the following situation:

• The employee receives wage from the employer,
• as well as a benefit that he receives directly from the benefits agency.

This can for instance occur when the employee receives a 'WAO' benefit, but is only partially disabled. This is a situation in which it is possible that the employee will return to his employment in the short term. In that case the 'UWV' could transfer the benefit to the employee.

To be able to correctly process wages according to the VCR method, Profit should also consider any franchises and maximum amounts that the benefits agency has already applied. Therefore you receive the gross benefit amount and the number of 'SV' days from the benefits agency. Profit uses this data to calculate the franchises and maximum amounts that were used for the benefit and takes this into account in the wage calculation.

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

• 100.005.507 'Uitkering via instantie'

  You post the gross benefit amount to this wage component. If this amount is the same for every period, enter a fixed wage entry. In case of differing amounts, enter a variable wage entry.

• 100.005.506 'Dagen uitkering via instantie'

  The number of benefit days is calculated as soon as the 'Uitkering via instantie' calculation basis has a value. The number of days is equal to the number of working days in the period according to the contract.

  If the benefit started halfway through the period, manually post the correct number of days to the 100.005.506 'Dagen uitkering via instantie' wage component.

  Note:

  The benefit agency pays the 'Loonheffing' on the benefit and will therefore also apply the 'arbeidskorting'. This is why you are not allowed to apply the 'arbeidskorting'. Any differences should be settled using the income tax declaration of the employee. Go to the employee's properties and open the agency properties of the tax authority. Next, select Do not apply in the 'Loonheffingskorting' field.

Profit does not automatically adjust the salary after the benefit has been entered. Therefore you have to adjust the employee's salary yourself to the new salary without the benefit.