Employee participates in the 'levensloopregeling' and the employer share is paid into the 'levenslooprekening'

If employees who do not participate in the 'levensloopregeling' receive a contribution, participating employees receive the same amount as a 'levensloop' employer share.

Profit pays out the gross amount and increases the 100.004.919 'Levensloop Premie (NT)' wage component with this amount.

In the Profit CLA and Basic CAO the following wage component is available for this purpose:

100.004.917 'Levensloop Werkgeversbijdrage'

You link the 100.004.919 'Levensloop Premie (NT)' wage component to the employee's payment account. You do this by selecting HR / Employee / Employee and going to the Bank tab.

Note:

Select the Suitable for payment check box in the properties of the wage component, otherwise you cannot the link this wage component in the properties of the employee.

Example:

For the 'levensloopregeling' the employee saves € 50 and receives an employer's share of € 12.50.

This component displays the employer's share in the 'levensloopregeling'. You enter an amount for the 'Bedrag' parameter, or a percentage for the 'Percentage' parameter. This is a percentage of the 'Levensloopgrondslag werkgeverdeel'. You can complete this calculation basis with the wage components over which you want to calculate the share.

The employer share is included in the 'SV' wage, 'Loonheffing' wage and 'ZVW' wage. The premium basis component, which includes the employee and the employer shares, is a deduction from the 'Loonheffing' wage and the 'ZVW' wage. This neutralises the inclusion of the employer's share in the 'Loonheffing' wage and the 'ZVW' wage. The result is that the employer share is only included the 'SV' wage and decreases the employee share in the 'Loonheffing' wage and 'ZVW' wage. For a calculation example, please refer to the 'Levensloop Medewerkerbijdrage' component.

By default, this wage component uses a pro rata calculation based on actual days in the case of employment start/end. This is used to multiply the period amount with the ratio between the number of contract days and timetable days in the period. If you use a percentage instead of an amount, it is often better to set the 'Standaard prorata' parameter to No, because the wage components in the 'Levensloopgrondslag' already use a pro rata calculation for employment start/end. This would result in a pro rata calculation being applied twice.