'Fietsplan'

The 'Fietsplan' allows an employer to reimburse an employee a tax-free maximum amount of about € 749 (2010) once every three years. Please refer to the tax authority website for the current tax-free amount.

Content

Description

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

  • 100.009.208 'Opboeken schuld fietsplan'
  • 100.001.115 'Verlaging salaris ivm fietsplan'
  • 100.001.117 'Inhouding salaris ivm fietsplan'
  • 100.002.046 'Inhouding vakantietoeslag ivm fietsplan'
  • 100.002.047 'Inhouding eindejaarsuitkering ivm fietsplan'
  • 100.009.514 'Eindsaldo fietsplan vorig jaar'
  • 100.009.068 'Saldo fietsplan t/m huidige periode'
  • 100.009.515 'Maximale aflossing fietsplan deze periode'
  • 100.009.516 'Verlaging salaris t.b.v. uurloonberekening ivm fietsplan'

    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 arrangement consists of three parts:

  • Apply the arrangement
  • Entering the debt
  • Repayment of the debt
  • Balance

To use the arrangement in Profit, you apply the arrangement and then always first enter the debt. Next you can start repaying the debt. The four parts of the arrangement are explained below.

Apply the arrangement

You apply the arrangement for an employee by setting the 'Regeling fietsplan toepassen' parameter of the 100.009.208 'Opboeken schuld fietsplan' wage component for the employee to 'Ja'.

Entering the debt

Using Post Wage Entry, the debt can be entered on the 100.009.208 'Opboeken schuld fietsplan' wage component. If the employer has paid for the bicycle, the next step is: the repayment of this debt. If the employee has paid for the bicycle, you can pay out this amount tax-free using the 100.008.009 'Netto vergoeding privé fiets' wage component. The next step now is repaying the debt.

Repayment of the debt

There are various ways to repay the debt, namely:

  • Salary

    For the deduction from the salary, two methods are available:

    • Salary reduction method

      For the employee, you can use the 100.001.115 'Verlaging salaris ivm fietsplan' wage component to enter the amount by which you reduce the salary that you pay out to the employee. The reduction in salary reduces the hourly wage, the holiday allowance and the end of year bonus of the employee

    • Salary deduction method

      For the employee, you can use the 100.001.117 'Inhouding salaris ivm fietsplan' wage component to enter the amount by which you reduce the salary that you pay out to the employee. The deduction from the salary has no impact on the hourly wage, the holiday allowance and the end of year bonus of the employee.

  • Holiday allowance

    In the period in which you pay out the holiday allowance, you can deduct an amount from the allowance to be paid by posting a wage entry to the 100.002.046 'Inhouding vakantietoeslag ivm fietsplan' wage component.

  • End of year bonus

    In the period in which you pay out the end of year bonus, you can deduct an amount from the bonus to be paid by posting a wage entry to the 100.002.047 'Inhouding eindejaarsuitkering ivm fietsplan' wage component.

  • Net

    If the employee leaves employment prematurely, Profit automatically deducts the outstanding balance the employee has on a net basis.

  • Time

    For example, if the employee surrenders leave that is over and above the statutory minimum, this amount can be posted to the 100.009.208 'Opboeken schuld fietsplan' wage component as a correction entry with a deviating description.

Balance

In the background, Profit maintains a balance of the debt and repayments for the 'Fietsplan' arrangement. The deduction from the salary stops automatically as soon as the balance reaches zero. The deduction from the holiday allowance and end of year bonus do not take this into account.

Pay slip

You can place the balance on the pay slip by including the 100.009.068 'Saldo fietsplan t/m huidige periode' wage component in a wage summary and then placing the period value of this wage summary on the pay slip.

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