Objects

Object 1 - Buying leave 

You can increase your entitlement to holiday leave via Youforce by a maximum of 80 hours a year. For those who do not work full-time, a lower maximum applies, on a pro rata basis. The hours purchased are subject to a time limit in the same way as 'ordinary' holiday hours. You can determine how much a holiday hour costs you as follows. The starting point is your salary plus certain allowances, such as those that would apply to you if you worked full-time. The holiday allowance and end-of-year bonus are added to this. 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 sell a maximum of 120 hours of leave via Youforce. If you use regular childcare, you can have an additional 16 hours paid out. You can indicate this in your application.

For employees who do not work full-time, a lower maximum applies, on a pro rata basis.
The amount a holiday hour yields you when paid out is described under the value of a holiday hour, under the webpage 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. The application should be submitted via Youforce.

An increase in the tax-free allowance for commuting

By reducing your gross salary by the tax-exempt amount of the commuting allowance and paying out this same amount as a net travel allowance, you receive a net tax benefit each month.

The net benefit depends on the travel distance and the number of travel days per week. However, any regular commuting allowance received must be taken into account. The amount received for this is deducted from the AVOM amount. The use of this allowance is limited to a single commute per day, measured using the most recent version of the digital ANWB route planner (fastest route and current traffic situation disabled) with a minimum payment of £5.00 per month.

The calculation of the allowance “public transport” applies only if the cost of the public transport pass exceeds the calculated travel allowance based on £0.19 per kilometre.

The rule employed by the Tax Authority indicates that one must 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 less than 10 km

A fulltime employee living 6 km from their place of work.
The employee may receive (214 x 2 x 6 km x € 0.19) / 12 = € 40.66 tax free per month.
The employee receives € 25.68 per month from NWO-I.
This leaves a tax deduction (= gross salary reduction) of € 14.98 per month.
The reduction of € 14.98 per month in gross salary results in a net salary reduction of approximately € 8.69 per month (at an income tax rate of 42%), while NWO-I is allowed to pay € 14.98 net.
The tax benefit is therefore € 14.98 - 8.69 = € 6.29 net per month.

Calculation example travel distance more than 10 km

A fulltime employee living 50 km from their 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, for example as a result of a trade-in of your old bicycle, we need to settle. If you receive a € 100 discount on a € 1,500 bicycle by trading in your old bicycle, the scheme will be implemented as if the new bicycle cost € 1,400.

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 receive compensation for the costs of studies and training courses. Applications can be submitted via Youforce.

The costs of a desired study programme aimed at increasing your employability at NWO-I or elsewhere are not always fully reimbursed by NWO-I. This goal offers the possibility of reducing the portion of the costs that is not reimbursed by NWO-I in accordance with the Cao-OI (Collective Labour Agreement for Research Organisations) with gross salary or holiday hours. You must have at least 160 holiday hours remaining on an annual basis; there is no maximum of 120 hours that can be contributed. You can only use this objective in combination with a study cost reimbursement that is to be awarded or has already been 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. You may claim membership of a maximum of one trade 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 their 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.

1. 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.
2. 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.
3. 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.
4. Employees who have surplus leave for this purpose at the desired moment of starting to save leave (see CLA article 5.3 paragraph 5) may use the surplus leave for this purpose and continue to save for a maximum of five years up to a maximum of 890 hours.
5. Hours of leave are not allocated with a view to voluntary retirement or for early retirement.
6. This objective does not fit with participation in the generation plan scheme (see Annexe 5).
7. 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.paragraph 2). In the event of illness, the hours of leave will be built up in accordance with the agreement in CLA Article 5.6.
8. 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.