Differentiated 'Whk' premium

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

• 100.005.532 'Gedifferentieerde premie Whk percentage'
• 100.005.533 'Gedifferentieerde premie Whk percentage negatief'
• 100.005.062 'Gedifferentieerde premie Whk afdracht'
• 100.005.063 'Gedifferentieerde premie Whk afdracht (negatief percentage)'
• 100.005.064 'Gedifferentieerde premie Whk'

  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.

The total ‘Whk' premium consists of the following parts:

• WGA-vast
• WGA-flex
• ZW

Percentages

For small employers, the tax authority determines the differentiated premiums per sector. For large employers, the tax authority determines these premiums per individual employer. For medium-sized employers, a weighted average of the sectoral and individual premiums is determined. That is why AFAS can only deliver the premiums for small employers. If you are a small employer, the premium that applies to your sector is calculated automatically. If you are not a small employer, you have to enter the percentages yourself.

You will receive a decision or notification listing the separate percentages. These may include one or more negative percentages. In the case of the 'ZW' and/or the ‘WGA’, you may be the personal risk bearer. In the case of the ‘WGA’ you can only be the personal risk bearer for the fixed ‘WGA’. You always pay premiums for the flexible ‘WGA’.

You record the individual percentages on the Wage component tab of the properties of the employer. You cannot change this at the CLA level.

If you want to change the number of decimal places of the percentages, you can do so in the properties of the parameter at the CLA level.

To change the percentages:

If you entered percentages for the ‘WGA-vast’ ‘WGA-flex‘ and ‘ZW’ for the ‘Whk’ contribution at the employer level, you can change these percentages as follows:

1. Go to: HR / Organisation / Employer.
2. Go to the tab: Wage component.
3. Select the line with the percentage that you want to change.

   Do not double-click not on the line, because that opens the properties and does not allow you to change the percentage.

4. Click on the action: Wage component overview.
5. Open the properties of the correct parameter.
6. Change the percentage.
7. Click on: OK.

Withholding from employee

You can use the wage component 100.005.064 'Gedifferentieerde premie Whk' for the part of the differentiated ‘Werkhervattingskas (Whk)’ premium that you want to deduct from the employee’s net wage.

• No premium withholding

  If you do not deduct any premium from the employee’s wage, you do not have to change anything in the wage component.

• Withhold premium
  • By default, the wage component 100.005.064 'Gedifferentieerde premie Whk' is not activated. If you want to deduct the premium from the employee’s wage, you activate the wage component at the CLA level.
  • At the CLA, employer or employee level, change the 'Berekenen' parameter of the wage component 100.005.064 'Gedifferentieerde premie Whk' .
  • At the CLA, employer or employee level, you can enter a percentage in the 'Whk percentage' parameter of the wage component 100.005.064 'Gedifferentieerde premie Whk'. However, no check will be performed on this. That is why you need to keep an eye on the maximum percentage yourself (the total of WGA-vast + WGA-flex). You should also remember to change the percentage, if you are the bearer of the personal risk for WGA-vast.

    You can only deduct premiums from the employee’s wage for the WGA-vast and WGA-flex parts. For these parts, a maximum of 50% of the contribution percentage can be deducted from the employee’s wage.

Calculation in salary processing

Profit calculates the total contribution using one of the following wage components:

• 100.005.062 'Gedifferentieerde premie Whk afdracht'
• 100.005.063 'Gedifferentieerde premie Whk afdracht (negatief percentage)'