Normal 'ZVW' calculation

Note:

The description below applies up to and including 2012.

As of 2013, the payroll configuration is changed due to the introduction of the'Uniformering Loonbegrip'. Please refer to the release notes for the CLA for more information.

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

100.005.012 'ZVW Premie'
100.005.011 'ZVW Werkgeversbijdrage'
100.005.019 'ZVW Extra Werkgeversbijdrage'
100.005.502 'ZVW Maximum'
100.008.110 'ZVW Nominale premie'
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.

'ZVW' premium

The 100.005.012 'ZVW Premie' wage component uses the 'ZVW' calculation basis to calculate the income-dependent 'ZVW' premium. The wage component is a net deduction. The premium rate is dependent on the value in the 'ZVW' field for the tax authority agency at the employee level.

Profit calculates the 100.005.012 'ZVW Premie' wage component according to Calculation rule 10.045: premium calculation based on the VCR method. The calculation rule uses the VCR method. For more information on the VCR method, please refer to the website of the tax authority.

Because of the cumulative calculation the period calculation basis may be lower than the cumulative premium calculation basis used by Profit.

Example:

In June, this situation may occur because you pay out the holiday allowance in May. This could result in the period calculation basis being lower than the cumulative premium calculation basis.

'ZVW' employer share

The 100.005.011 'ZVW Werkgeversbijdrage' wage component has exactly the same value as the 'ZVW' premium and is calculated if the Conscientious objections check box is not selected for the tax authority agency. The wage component is a fiscal addition that is not included in the employee insurances. There are situations in which it is not mandatory for you to reimburse the 'ZVW' employer share. Please refer to the tax authority's 'Loonheffingen' manual. In this case, enter No as the value for the 'Werkgeversbijdrage vergoeden' parameter.

Extra 'ZVW' employer share

Employers are allowed to give an employee a share that is higher than the 'ZVW' premium amount. Enter this extra share on the 100.005.019 'ZVW Extra Werkgeversbijdrage' wage component. The amount will be included in the gross wage. If you want to enter one full-time amount for all employees, you can specify the value Yes for the 'Parttime % toepassen' parameter. For part-time workers, the amount will be recalculated to a part-time amount.

Maximum 'ZVW'

The maximum limits are determined first based the calculation basis of the normal rate, and then on the calculation basis of the reduced rate.

Nominal 'ZVW' premium

As an employer, you are allowed to deduct and pay the nominal premium for the employee. You can use the 100.008.110 'ZVW Nominale premie' wage component in several ways:

To enter the total amount of the policy per period:

If you want to enter the full amount of the 'ZVW' premium (nominal + additional premium for all insured), you specify the 'Totaalbedrag' parameter for every employee.

To enter the nominal premium for the employer and a supplement for the employee:

If you have negotiated a collective insurance, you enter the nominal premium amount per insured and per year using the 'ZVW Jaarbedrag' parameter at the employer level.
Use the 'ZVW Aantal verzekerden' parameter to specify the number of insured at the employee level.
Use the 'ZVW Aanvullende premie' parameter to specify the total annual amount of supplementary insurance premiums at the employee level.
The formula is: ( Annual amount of 'ZVW' / Number of periods in year )* 'ZVW' number of insured + (Supplementary 'ZVW' premium / Number of periods in year)

The nominal premium and the supplement for the employee

If you do not have a collective insurance, you enter the nominal premium amount per insured and per year using the 'ZVW Jaarbedrag' parameter at the employee level.
Use the 'ZVW Aantal verzekerden' parameter to specify the number of insured at the employee level.
Use the 'ZVW Aanvullende premie' parameter to specify the total annual amount of supplementary insurance premiums at the employee level.
The formula is: ( Annual amount of 'ZVW' / Number of periods in year )* 'ZVW' number of insured + (Supplementary 'ZVW' premium / Number of periods in year)
Note: this situation will not occur very often. An individual insurance per employee will most likely be dealt with by means of a giro transfer, instead of the wage administration.