Travel expenses
In the Profit CLA and Basic CAO the following wage components are present for this purpose:
Content |
Wage components
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.
- 100.008.016 'Reiskosten woon-werk (onbelast)'
Wage component for the simplified travel expense allowance arrangement (based on 206 days per year and a maximum travel distance of 150 kilometres).
- 100.008.018 'Reiskosten variabel bedrag (onbelast)'
Wage component for the variable (untaxed) travel expenses.
- 100.008.003 'Reiskosten obv ingegeven dagen (onbelast)'
You use this wage component for the amount of untaxed daily travel expenses or an untaxed mileage allowance. The number of travel days is determined in the 100.000.129 'Dagen t.b.v. reiskostenvergoeding' wage component.
- 100.008.008 'Reiskosten vast bedrag (onbelast)'
Wage component for fixed amount of untaxed travel expenses.
- 100.008.001 'Reiskosten vast bedrag (belast)'
Wage component for fixed amount of taxed travel expenses.
- 100.008.002 'Reiskosten vast bedrag Netto'
Fixed amount of travel expenses that is grossed up by Profit.
- 100.008.004 'Reiskosten obv dagen Netto'
You use this wage component for the amount of untaxed daily travel expenses or an untaxed mileage allowance. The number of travel days is determined in the 100.000.129 'Dagen t.b.v. reiskostenvergoeding' wage component.
The net amount is grossed up by Profit.
- 100.003.042 'Reiskosten obv dagen (belast)'
You use this wage component for the amount of taxed daily travel expenses or a taxed mileage allowance. The number of travel days is determined in the 100.000.129 'Dagen t.b.v. reiskostenvergoeding' wage component.
- 100.008.028 'Reiskosten openbaar vervoer'
Untaxed public transport travel expenses based on single, return or season tickets. In case of a reimbursement without proof, use one of the other wage components to reimburse untaxed travel expenses.
- 100.009.504 'Maximum onbelaste reiskostenvergoeding'
Please refer to the comments on the wage component.
- 100.007.012 'Bijtelling belaste reiskostenvergoeding'
The wage component takes the value from what has been determined as the taxed part and adds this to the employee's wage.
- 100.009.505 'Bepaling belast deel reiskostenvergoeding'
This wage component determines the taxed part on the basis of a progressive cumulative as from period 1.
Travel expenses on the annual statement
Profit Uses the following wage summaries to display the travel expenses on the annual statement:
- 'Fiscus reiskosten woon-werk'
- 'Loonstaat: Reiskosten woning-werk'
- 'Vergoeding reiskosten'
- 'Reiskosten openbaar vervoer'
If you use your own wage components for travel expenses, add them to the wage summaries.