'Levensloop' payment
You can enter the 'levensloopuitkering' in Profit.
Situation as from 2014
On the 100.004.922 'Levensloop Uitkering' wage component, you enter the amount that an employee takes out of his ‘Levensloop’ balance to finance unpaid leave.
You also enter a value on a component used for employees taking days or hours of unpaid leave. The unpaid leave reduces the salary, the ‘Levensloop’ benefit is a payment that (partially) undoes this reduction.
Regarding the amount, you need to ensure the following:
- It cannot be higher than the available balance
- It cannot be higher than the ‘Loonheffing’ wage of the previous period.
You can use the following wage components to enter days or hours of unpaid leave:
- 100.000.236 'Uren levensloopopname onbetaald (geen loondagen)'
- 100.000.136 'Dagen levensloopopname onbetaald (geen loondagen)'
- 100.000.235 'Uren levensloopopname onbetaald (wel loondagen)'
- 100.000.135 'Dagen levensloopopname onbetaald (wel loondagen)'
You can use a combination of these wage components. You enter both hours and days. An entry on the wage components results in a decrease of the salary on the pay slip.
Note:
To ensure a correct calculation of the ‘Loonheffing’ and ‘ZVW’, for now you force the application of the period table.
Note:
If you apply this wage component in a period in which the employee has not worked at all, you force the application of the period table.
Situation in 2013
You also enter a value on a component used for employees taking days or hours of unpaid leave. The unpaid leave reduces the salary, the ‘Levensloop’ benefit is a payment that (partially) undoes this reduction.
Regarding the amount, you need to ensure the following:
- It cannot be higher than the available balance
- It cannot be higher than the ‘Loonheffing’ wage of the previous period.
Unpaid leave from ‘Levensloop’
As from 2013, the way in which you process unpaid leave from ‘Levensloop’ in the wage calculation and wage declaration changes. The days taken from ‘Levensloop’ are wage days/’SV’ days (because as from 2013 the ‘Levensloop’ leave benefit is part of the wage for the employee insurances). As from 2013, the hours taken from ‘Levensloop’ are no longer part of the wage hours. In the Profit CLA and Basic CAO the following wage components are present for this purpose:
- 100.000.141 'Dagen levensloopopname onbetaald'
- 100.000.241 'Uren levensloopopname onbetaald'
- 100.001.132 'Vermindering salaris (Uit dagen levensloopopname onbetaald)'
- 100.001.133 'Vermindering salaris (Netto uit dagen levensloopopname onbetaald)'
- 100.001.134 'Vermindering salaris (Uit uren levensloopopname onbetaald)'
- 100.001.135 'Vermindering salaris (Netto uit uren levensloopopname onbetaald)'
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.
80% taxed and 20% untaxed
In 2013, you can pay out the ‘Levensloop’ benefit, with 80% being taxed and 20% not being taxed, without the employee taking unpaid leave. The employee can only use this arrangement, if the employee terminates the 'Levensloopregeling'.
In the Profit CLA and Basic CAO the following wage components are present for this purpose:
- 100.004.930 'Levensloopuitkering (saldi van vóór 01-01-2012)'
- 100.004.931 'Levensloopuitkering BT (saldi van vóór 01-01-2012)'
- 100.004.932 'Levensloopuitkering Netto (saldi van vóór 01-01-2012)'
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.
If the employee does not terminate the ‘Levensloopregeling’, you enter the amount that an employee takes out of his ‘Levensloop’ balance to finance unpaid leave on the 100.004.922 'Levensloop Uitkering' wage component.
Situation up to and including 2012
On the 100.004.922 'Levensloop Uitkering' wage component, you enter the amount that an employee takes out of his ‘Levensloop’ balance to finance unpaid leave.
You also enter a value on a component used for employees taking days or hours of unpaid leave. The unpaid leave reduces the salary, the ‘Levensloop’ benefit is a payment that (partially) undoes this reduction.
Regarding the amount, you need to ensure the following:
- It cannot be higher than the available balance
- It cannot be higher than the ‘Loonheffing’ wage of the previous period.
You can use the following wage components to enter days or hours of unpaid leave:
- 100.000.236 'Uren levensloopopname onbetaald (geen loondagen)'
- 100.000.136 'Dagen levensloopopname onbetaald (geen loondagen)'
- 100.000.235 'Uren levensloopopname onbetaald (wel loondagen)'
- 100.000.135 'Dagen levensloopopname onbetaald (wel loondagen)'
You can use a combination of these wage components. You enter both hours and days. An entry on the wage components results in a decrease of the salary on the pay slip.
Note:
To ensure a correct calculation of the ‘Loonheffing’ and ‘ZVW’, for now you force the application of the period table.
Note:
If you apply this wage component in a period in which the employee has not worked at all, you force the application of the period table.