Btw

Newsletter | End of year tips 2019



Below you find our newsletter 'End of year tips 2019'.

Salary December 2019

In order to ensure that the salary run for Christmas is processed, we would like to ask you to submit any mutations by 16 December at the latest.

Decision of the Werkhervattingskas 2020

For a correct contribution to the tax authorities we need the Whk percentage which is mentioned on the decision of the Werkhervattingskas. Please send a copy of this decision to your permanent salary advisor as soon as it arrives.

Bedrijfsoverdracht Familie

Work-related costs scheme (WKR) 2019

As is well known, any settlement of the WKR for the year 2019 must be included in the wage tax return for the month of January 2020. This statement consists partly of items arising from the payroll administration and items arising from the financial administration.

We have mapped out the items arising from the payroll administration, but we do not know whether there are any items in the 2019 financial administration that fall under the free space of the WKR. You are requested to inform us before 10 February 2020 whether, and for what amount, there are any items in the 2019 financial administration that fall under the free space of the WKR. Think of the costs of a staff party, Christmas gifts, a flower in case of illness (over € 25.00 including VAT), gym subscriptions, etc.

If we have not received a response from you before February 10th 2020, we assume that there are no entries in the 2019 financial administration that fall under the free space of the WKR.

Minimum wage 1 January 2020

As of 1 July 2019, every employee aged 21 and over is entitled to the full statutory minimum wage. The amounts of the statutory minimum wage apply for a full working week. Below are the amounts for the minimum wage as of 1 January 2020.


AgePer monthPer weekPer day
21 years and older€ 1.653,60 € 381,60€ 76,32
20 years€ 1.322,90€ 305,30€ 61,06
19 years€ 992,15€ 228,95€ 45,79
18 years€ 826,80€ 190,80€ 38,16
17 years€ 653,15€ 150,75€ 30,15
16 years€ 570,50€ 131,65€ 26,33
15 years€ 496,10€ 114,50€ 22,90

Below are the gross amounts for the minimum wage for apprentices working on the occupational guidance pathway (bbl). These amounts apply as of 1 January 2020.

AgePer monthPer week Per day
21 years and older€ 1.653,60 € 381,60 € 76,32
20 years€ 1.016,95 € 234,70 € 46,94
19 years€ 868,15€ 200,35€ 40,07
18 years€ 752,40€ 173,65€ 34,73
17 years€ 653,15
€ 150,75€ 30,15
16 years€ 570,50
€ 131,65€ 26,33
15 years€ 496,10€ 114,50€ 22,90


Btw

Labour Market Balance Act (WAB)

Do you have staff? The Bill on the Labour Market Balance Act (WAB) contains measures for flexible work, dismissal rights and the financing of the WW. The government wants to encourage employers to take on permanent employees. Flexworkers also need to be given more security in their work and income.


WW premium by type of contract

  • You will pay a low WW-premium for employees with a permanent contract and a high WW-premium for employees with a flexible contract. The sector premium expires. The high WW contribution will be 7.94% and the low contribution 2.94%.

Written employment contract

A condition for being allowed to apply the low WW-premium is that

  • an employment contract signed in writing by the employer and employee;
  • a contract for an indefinite period of time, or;
  • an employee under the age of 21 who works less than 12 hours a week.

If you do not have an employment contract signed in writing for all employees at the moment, we can draw up an addendum for you and your employee.

Dismissal and transition allowance

  • There will be an additional reason for dismissal: the ground for cumulation. Dismissal will also be possible if circumstances from different grounds for dismissal together provide a reasonable ground for dismissal.
  • Is the cumulation ground a reason for dismissal? If so, the court may grant an additional compensation of up to half a transitional allowance. This is in addition to the transition allowance to which an employee is entitled.
  • Your employees will be entitled to a transition allowance from the first working day, even during the probationary period. Currently, employees can only receive a transition allowance if they have been employed by you for 2 years or more.
  • In the event of dismissal, everyone will receive a transition allowance of a third month's salary per year worked. A higher entitlement for longer employment contracts or higher ages will lapse.
  • Does your company have to close down because you retire, are ill or die? And do you have fewer than 25 employees? Then you can get compensation for the transition allowances.
  • On 1 April 2020, the Regulation on compensation for transition allowances in the event of long-term illness will be introduced. The aim of the scheme is to prevent double costs for you in the event of long-term illness of an employee.
  • Employees who leave the company sick must be reported separately to the UWV. Always inform your salary advisor of this as well, so that it can also be included in your wage tax return.

Temporary staff and chain determination

  • You can keep an employee in temporary employment for longer. The Cabinet wants to extend the chain provision from 2 to 3 years. The supply chain clause is the period after which successive temporary contracts are automatically transferred to a permanent contract.
  • Now you can hire personnel with a temporary contract again after a break of 3 months, so that the supply chain provision starts again. From 2020, this will be a break of 6 months, before the supply chain provision starts again.
  • For temporary recurring work (not limited to seasonal work) that can be done for a maximum of 9 months per year, there must be at least 3 months between the contracts to have the supply chain clause restart. This must, however, be included in the collective agreement.

Payroll employees and on-call workers

  • Payroll workers receive at least the same terms and conditions of employment as employees who are employed by you. They will also be entitled to a suitable pension scheme.
  • You must call an on-call employee at least 4 days in advance. Call workers are entitled to pay for those hours if you cancel this work less than 4 days in advance. Agreements can be made in a collective agreement to shorten the period of 4 days to 1 day.
  • After 12 months, you must offer an on-call worker a contract for a fixed number of hours. This must be the same number of hours as the employee worked for you on average in the past 12 months.
  • Of course, an employee may reject a fixed number of hours contract and remain on-call. You then have the obligation to offer a fixed-term contract after another 12 months.

Addition of electric cars goes up

If you also use a 'company car' for private purposes, you will pay tax on this: the so-called additional tax. From 1 January 2020, the addition to the taxable benefit for fully electric leased cars will be gradually increased. In 2020, the addition will increase from 4% to 8% of the fiscal value of the car. Is the fiscal value higher than € 45,000? In that case, from € 45,000, 22% of the addition applies. At the moment this is still from € 50,000. In the following years, the addition percentage will increase even further.


Work-related costs scheme (WKR) 2020

The Work-related Costs Scheme (WKR) is compulsory for all employers. The WKR allows you to spend part of your total tax pay (the free space) on tax-free allowances, benefits in kind and placements for your employees.

How does the WKR work?

You do not pay wage tax on the amount that falls within the free space. You pay wage tax in the form of a final levy on the amount in excess of the free space. You do not have to pay national insurance contributions, employee insurance contributions and employer's levy for the Zvw or deduct contributions for the Zvw.

Exemptions

You can reimburse, provide or make certain items available to your employees free of tax. This applies, for example, to travel expenses, telephones or computers. You do this by means of specific exemptions and nil valuations. These are not at the expense of your free space.

What will change?

Do you have personnel? You can reward your employees extra thanks to a broader work-related costs scheme (WKR). From 2020, you can give up to € 2,000 more tax-free allowances to your staff. You can also reimburse something that can be of private benefit to your employees. For example, a sports subscription or a Christmas gift. At the moment, you can give tax-free allowances up to 1.2% of the wage bill (the salary of all employees together). This is the free space. By 2020, this free space will be increased to 1.7% over the first € 400,000 of the wage bill. The current percentage of 1.2% will continue to apply to the amount in excess of € 400,000.

Fosfaatreductieplan Melkvee

Other extensions

Exemption for the Certificate of Good Behaviour (VOG)

Certain fees are not at the expense of free space. These are covered by the 'targeted exemptions'. From 2020, a specific exemption will be added: the costs of an application for a Certificate of Good Behaviour (VOG).

Settlement may take place at a later date

Do you reimburse or provide more than the amount of free space? Then you pay tax on that part. From now on, you may settle this later: at the latest with the tax return for the second tax return period of the next calendar year instead of the first tax return period.

Discount on own products

You can give your employees a 20% discount on products from your company with a maximum of € 500 per year per employee. The Tax and Customs Administration now determines the value of its own products on the basis of the usual sales or retail value including VAT.

Salary January 2020

Given the many legislative changes in 2020, the turnaround time will be longer than you are used to from us. We kindly ask you to deliver the January changes earlier, if possible.

All-in (hourly) wages

From 2020, we will break down the all-in (hourly) wages into the pay slip. After all, the entitlements to holiday entitlements and holiday pay are individual wage components that must also be included separately in the wage tax return.

Of course, the total payment of the gross salary remains unchanged.

Getty Images 535298023

Contact

For more information please contact our specialists:

Nieuws over HR Personeel