Employee changes sub-employer

An employee can change sub-employers (belonging to the same main employer) while retaining his/her cumulatives. This is necessary to ensure that the VCR calculation for the relevant employee is performed properly.

The change of sub-employer must meet the following conditions:

The employment start date with the new sub-employer must immediately follow the employment end date with the old sub-employer.
Both sub-employers must be linked to the same main employer.

If these conditions are met, this has the following implications:

The employee’s cumulatives simply continue to accrue, so that Profit executes the VCR calculation correctly.
If the employee changes sub-employer halfway through the period, then Profit charges the entire period to the new employer. The employee receives two pay slips, with the cumulatives on the second pay slip starting with 0, although Profit performs its calculations using the cumulatives already accrued.
The holiday allowance is not paid by the old sub-employer. In the event of a normal end of employment this would of course be the case.
The income relationship code remains the same, because there is no new employment as far as the tax authority is concerned. This only applies after January 1, 2007. The wage declaration includes the old employment start date instead of the new employment start date.
If the employment end date and the employment start date are not immediately consecutive, a new income relationship code is created.

Employee changes sub-employer

Go to:HR / Employee / Employment ended.
Report the end of the employment for the employee.
Go to:HR / Employee / Employed.
Now report the employee as re-employed.