Objects
Object 1 - Buying leave
You can increase your entitlement to holiday leave via Youforce by a maximum of 80 hours a year. For part-timers this is in proportion to the scope of their employment. The hours purchased are subject to a time limit in the same way as 'ordinary' holiday hours. You can calculate the cost of a holiday hour as follows. The point of departure is your salary plus certain allowances which would apply to you in the case of a full-time job, with the addition of holiday pay and end-of-year bonus. The result is divided by 165.
Example
A full-time employee has a gross salary of € 2,080.00 per month. Two extra weeks holiday will cost this employee:
€ 2,080.00 : 165 x 80 x 1,1633 = € 1,173.17 gross, which works out as over € 680.00 net. This comes to around € 56.67 net per month.
Object 2 - Selling leave
You can trade a maximum of 120 holiday hours for payment via Youforce. For part-timers this is in proportion to the scope of their employment. The amount you receive for a holiday hour is described in the section resources/investment of holiday hours.
Example
An employee has a gross salary of € 5,212.00 per month. Selling 120 holiday hours gives this employee € 5,212 : 165 x 120 x 1.1633 = € 4,409.54 gross, or around € 2,116.00 net.
Object 3 - Commuting allowance
Employees may be eligible through this AVOM object for (additional) commuting allowance, by using Youforce.
The rule employed by the Tax Authority indicates that one should make the calculation with 214 workable days per year (42.8 weeks). In order to calculate the tax free allowance, you can use the calculation rule in the example below.
Calculation example travel distance <10 km
A fulltime employee living 6 km from his place of work.
The employee may receive (214 x 2 x 6 km x € 0.19) / 12 = € 40.66 tax free per month.
The reduction of the gross salary with € 40.66 per month will give a net salary reduction of approximately € 23.66 per month (with a 42 percent tax rate) while NWO-I may pay € 40.66 net. The (fiscal) profit is therefore € 40.66 - € 23.66 = € 17.00 net per month.
Calculation example travel distance >10 km
A fulltime employee living 50 km from his place of work.
The employee may receive (214 x 2 x 50 km x € 0.19) : 12 = € 338.83 tax free per month.
Deducted: the employee will receive of NWO-I € 151.58 per month.
Remains: a fiscal tax deduction of (= returning gross salary) € 187.25 per month.
The reduction of the gross salary with € 187.25 per month will result in a net salary reduction of approximately € 109.00 per month (with a 42 percent tax rate) while NWO-I may pay € 187.25 as net addition to the travel allowance. The (fiscal) profit is therefore € 187.25 - € 109.00 = € 78.25 net per month.
Partaking does not have consequences for the pension accrual. The Tax Authority has decided that, if one may stop partaking in this scheme every year, the reduction of salary does not need to reduce the basis of pension accrual. The pension premiums due will therefore remain unchanged.
Object 4 - Bicycle
Employees can qualify for a reimbursement for the purchase of a bicycle for commuting to work via this AVOM target. The application can be submitted via Youforce.
Reimbursement for a bicycle for commuting between home and work is subject to restrictions.The amount (gross salary and/or holiday hours) that may be used for a bicycle is a maximum of € 1.000 for employees with a one-way commuting distance of up to and including 7.5 kilometres. For employees with a one-way commuting distance of more than 7.5 kilometres a maximum amount of € 2.000 may be used. If your bicycle is more expensive than this, then the surplus costs are to be paid by yourself. You may only partake in this scheme when you use the bicycle for commuting (this can also be part of the route) on more than half of the amount of working days. By signing the application form you declare that this is so. You may partake of this scheme once every five calendar years.
Possible reductions, as a result of a trade-in, we need to settle. In case you receive € 100.00 trade-in for your old bicycle on a new one costing € 1500.00, we will process this regulation as if the new bicycle would have cost € 1400.00.
The employer, depending on your choice, will pay the purchase amount to you with the first salary or will reduce your hours of leave with the amount of holiday hours, after a positive assessment and after receiving the bill and receipt.
Object 5 - Reducing contribution towards study costs
You can also receive an allowance for the cost of study programmes and training courses, via Youforce. The level of these allowances is indicated in Chapter 6 of the Collective Labour Agreement for Research Centres and specified in Section 4 (UR-4) of the Implementation Regulations (IR). The cost of a number of study programmes is reimbursed in full. If you yourself take the initiative to embark on a course of study with the aim of increasing your flexibility within the organization or beyond, the costs will not be fully reimbursed in all cases. In these cases, you can receive a full reimbursement by investing holiday leave or by trading in part of your salary.
Accordingly, you can only make use of this object in combination with a study reimbursement which has been awarded or which will be awarded.
Object 6 - Union contribution & membership
NWO-I employees who are members of a union have the option of having their union subscription deducted from their gross salary and the same amount paid out net, via Youforce. That is to your advantage, because when an amount is deducted from your gross salary, you will not pay any tax or social security contributions on that amount. It is only possible to use your gross salary as a resource for this AVOM object. You pay the contribution directly to the union and the costs are offset afterwards by NWO-I. You can only have this object offset in December. Even if you have only been a member of a union for part of the year, the subscription can still be offset in December. It is only possible to enter membership of one union.
Object 7 - Saving leave for adjusted working hours
As part of sustainable employability and the balance between work and private life, the employee can temporarily reduce his or her working hours.
You cannot apply for this goal via Youforce, but you can arrange it with your own HR department using the application form, after your manager has given their approval.
Over a maximum period of 5 years, the employee can, in the case of a full-time position, save a maximum of 890 hours of leave over and above the statutory entitlement.
- The saving of hours of leave can only start after the employee and the employer have made mutual agreements about this and have established with each other how and for which period the working hours will be adjusted. If the working time changes during the saving period, the previous agreements will be reviewed.
- If the working hours are adjusted, then the remaining work time is at least 60% of the actual working week that applied when the employee started to save hours of leave.
- If an employee has an excess of hours of leave (see CLA Article 5.3 para 5) when he or she starts saving hours of leave, then the excess amount can be used for this purpose and the employee can also continue to save hours of leave up to a maximum of 890 hours within a maximum period of 5 years.
- Hours of leave are not allocated with a view to voluntary retirement or for early retirement.
- This objective does not fit with participation in the generation plan scheme (see Annexe 5).
- The saved hours of leave must have been used within 5 years after the employee stopped saving for leave. Any hours of leave not used after the 5-year period will no longer be available (see CLA Article 5.4.para 2). In the event of illness, the hours of leave will be built up in accordance with the agreement in CLA Article 5.6.
- Participation in this objective will be suspended at the moment when and insofar as the accumulation of hours of leave over and above the statutory entitlement is stopped due to illness or employment disability.