'Wajong' benefit

If your employee receives a ‘Wajong’ benefit, the employee may also be entitled to a premium reduction. The 'UWV' determines whether you can apply the premium reduction for the employee. If the employee is entitled to this, you can record this at the employee level.

To record the entitlement to a premium reduction:

1. Go to: HR / Employee / Employee.
2. Open the properties of the employee.
3. Go to the tab: Agency.
4. Open the properties of the Tax authority agency.
5. Click on: New.
6. Enter the start date.

   Profit copies the data from the previous period line.

7. Click on: Next.
8. Select Employee with a work handicap for Premium reduction.

   This causes Profit to automatically calculate the 'arbeidsgehandicapten' premium reduction using the 100.005.114 'Premiekorting arbeidsgehandicapten' wage component. It results in a fiscal advantage for the employer.

   The premium reduction codes 1 to 4 have expired. As from 2010 they cannot be used anymore.

9. Click on: Next.
10. Select the 'Wajong' benefit check box.

    This causes Profit to automatically reduce the 'Loonheffing' for the employee using the 100.006.008 'Bedrag Wajong' wage component. It results in a fiscal advantage for the employee.

11. Click on: Finish.

If you want to apply wage dispensation for the employee, change the 'Loondispensatie' parameter at the employee level. If the ‘UWV’ communicates a percentage for reducing the salary due to wage dispensation, then you adjust the salary of the employee. You cannot enter a percentage in Profit. That is why you must adjust the salary for this. If the employee has a salary based on a wage scale, enter a negative percentage in Allowance in the employee’s salary properties and select the Toeslag in % check box.

To apply wage dispensation:

1. Go to:HR / Employee / Employee.
2. Open the properties of the employee.
3. Go to the tab:Wage component.
4. Click on: New.
5. Select the 100.005.114 'Premiekorting arbeidsgehandicapten' wage component.
6. Click on: Finish.

   You see two 'Loondispensatie' parameters because this parameter is present in two salary tables. When you change the top parameter, you automatically change the bottom one as well. This does not mean that the parameter is applied twice.

7. Open the properties of the 'Loondispensatie' parameter.
8. Click on: New.
9. Enter the start date.

   You can also enter an end date directly, where applicable.

10. Select the Apply check box.
11. Click on: Finish.
12. Click on: OK.
13. Click on: OK.