Premium reduction for ‘Arbeidsgehandicapten’ (from 2013)
In the Profit CLA and Basic CAO the following wage components are present for this purpose:
- 100.005.114 'Premiekorting arbeidsgehandicapten'
- 100.005.105 'Premiekorting arbeidsgehandicapten (corr vorige periode)'
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.
Tax authority agency
An employee is entitled to a maximum of 3 years of 'arbeidsgehandicaptenkorting'.
On the Special situations tab in the agency properties of the tax authority at the employee level, indicate if the 'Arbeidsgehandicaptenkorting' applies. After the time frame (3 years ) has expired, you terminate this calculation yourself. This is not done automatically by Profit. For this purpose you can already add a new agency line with the correct start date.
You can add an alert to warn you in time to terminate the 'Gehandicaptenkorting'.
'Premiekorting arbeidsgehandicapten’ wage component
The wage component 100.005.114 'Premiekorting arbeidsgehandicapten' calculates the 'Premiekorting arbeidsgehandicapten’ which may be deducted from the premium via the wage declaration. In the employee’s properties, you select the Employee with a work handicap premium reduction code on the Agency tab for the tax authority agency.
If the employee works less than 36 hours per week for you, the premium reduction amount is reduced proportionally. This applies to employees with a fixed agreed upon number of working hours, by dividing the agreed upon working hours by 36. For employees without an agreed number of working hours, the hours paid out in the declaration time frame are divided by the norm hours per four weeks (144) or per month (156).
If the employee receives a salary that is based on a piece wage, go to the properties of the employee and on the Wage component tab add the 100.005.114 'Premiekorting arbeidsgehandicapten'. You then apply the ‘Stukloon’ parameter in this wage component.
The premium reduction is calculated as follows:
- It is determined whether the employee is insured for one of the 'SV’ premiums;
- It is determined whether the calculation must be done on the basis of a piece wage or not;
- It is determined whether the employee has a timetable or not;
- A part-time factor (part-time factor on the basis of a maximum of 36 hours per week) is determined, taking unpaid leave into account;
- Starting and ending employment in the middle of a period are taken into account, using a factor on the basis of calendar days;
- The premium reduction specified for the tax authority is taken into account;
The premium reduction for an employee can be higher than the premiums that have been paid for that employee. The premium reduction is settled at the collective level and is therefore deducted from the total in premiums owed. The total amount of the premiums owed (at a collective level) cannot be less than zero.
Any surplus of premium reduction 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.
Note:
By default, the premium reduction is applied for employees who have no wage dispensation, and ‘Wajong’ is not taken into account.
If you want to apply it, you configure it separately.
Enter a correction
Using the 100.005.105 ‘Premiekorting arbeidsgehandicapten (corr vorige periode)’ wage component, a correction can be entered in the following period, should the collective premium be negative in this period in the wage declaration.
Note:
The premium reduction for an employee can be higher than the premiums that have been paid for that employee. The premium reduction is settled at the collective level and is therefore deducted from the total in premiums owed. The total amount of the premiums owed (at a collective level) cannot be less than zero. Any surplus of premium reduction 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. Using the wage component with root number 100.005.105 ‘Premiekorting arbeidsgehandicapten (corr vorige periode)’, a correction can be entered in the following period, should the collective premium be negative in this period in the wage declaration.
Note:
Using the VCR methodology may give rise to differences in periods.