That is because the sum of the premium reductions cannot be greater than the employee insurance premiums, including the sector premium.
For an employee the 'Ouderenkorting' can be higher than the premiums that have been paid for that employee. The settlement of the 'Ouderenkorting' takes place at a collective level and is therefore deducted from the total amount of premiums due (on the wage declaration). The total amount of the premiums owed (at a collective level) cannot be less than zero.
Any surplus of 'Ouderenkorting' can be settled in a future time frame. If there is still an amount to be settled when it is time for the December declaration (or the thirteenth 4-week declaration), this can be settled with earlier time frames. Settlements across years are not allowed.
Use the following components to do this (depending on the situation):
- 100.005.107 'Premiekorting nieuwe arbeidsverhouding oudere medewerkers (corr vorige periode)'
- 100.005.109 'Premiekorting in dienst hebben oudere medewerkers (corr vorige periode)'
Note:
In the wage calculation the wage component will show a positive value for the correction.
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.
Example:
The wage declaration report displays the following data:
You test the total amount of the premium reduction for older employees and the premium reduction for ‘Arbeidsgehandicapte’ employees against the total amount of the ‘WAO/WIA basispremie’, the differentiated ‘WGA’ premium, the ‘WW-Awf’ premium, the ‘Ufo’ premium and the sector premium. The total of the premium reductions cannot be greater than the sum of these premiums.
You add up the following lines (red square):
- 'Basispremie WAO/IVA/WGA' premium total: 142
- 'Uniforme premie WAO / gedifferentieerde premie WGA' total: 26
- Total 'WW Awf' premium: 26
Total: 194
Premium reduction for employing older employees: 230.
The difference is: 194 - 230= - 36
Because this is a negative result, checking the wage declaration will generate a message. That is because the sum of the premium reductions cannot be greater than the employee insurance premiums, including the sector premium.
Because the reduction cannot be greater than the premium itself, you can correct this using a variable wage entry. You process this in a correction period and approve it so that the entries show up in the wage declaration.