Pre-pension / 'VUT'

If a ‘VUT’ and pay-as-you-go funded pre-pension arrangement was implemented before 1 January 2005, it can continue to exist in accordance with the rules that applied on 31 December 2004, if the arrangement only gives entitlement to the following benefits:

Payments to employees that already were entitled to one or more benefits based on these arrangements before 1 January 2006.
Payments to employees that were 55 years or older before 1 January 2005, with an actuarial recalculation taking place upon deferral of the pension date (‘spaar-VUT').

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

100.007.009 'Bijtelling VUT regelingen'
100.007.010 'Eindheffing VUT regelingen'
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.

For ‘VUT’ arrangements that do not meet these conditions, you calculate an ‘Eindheffing’ from 2011 of 52% on the employer contribution. In addition, only half of the employee contribution can be deducted from the wage. The 100.007.009 'Bijtelling VUT regelingen' wage component calculates the half that can no longer be deducted. This wage component uses the 100.000.558 'VUT Regelingen medewerker' calculation basis. You can define this calculation basis yourself, without a consult code. In the calculation basis, you include the wage components that calculate the employer contribution to the 'VUT’ and over which the ‘Eindheffing’ must be calculated. Profit then calculates the 'Eindheffing' using the 100.007.010 'Eindheffing VUT regelingen' wage component.