Optional Model for Terms and Conditions of Employment Regulations Keuzemodel Arbeidsvoorwaarden reglement

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1 Optional Model for Terms and Conditions of Employment Regulations Keuzemodel Arbeidsvoorwaarden reglement 01/2013 Additional rules of VU University Amsterdam Chapter 5 of the Collective Labour Agreement of the Dutch Universities. The additional rules are based on Article of the Collective Labour Agreement. Introduction Section 1 - General provisions Section 2 - Sources Section 3 - Targets Section 4 - Opportunities to select specific options Section 5 - Obligations and consequences of participation Section 6 - Settlement Section 7 - Procedure Explanatory notes Introduction This regulation indicates which of VU University Amsterdam s rules (or additional rules) are applicable to the use of the Optional Model for Terms and Conditions of Employment as referred to in Chapter 5 of the Collective Labour Agreement. The Optional Model for Terms and Conditions of Employment enables VU University Amsterdam employees to adapt their terms and conditions of employment to suit their own personal circumstances, which might involve making use of the opportunities offered to employers by tax legislation to organize salary payments to take advantage of the available tax benefits. In some cases, however, the adjustment of terms and conditions of employment may lead to adverse side effects. Further details of these effects are provided in the explanatory notes. Section 1 - General provisions Article 1.1 This regulation supplements Chapter 5 of the Collective Labour Agreement of the Dutch Universities, hereinafter referred to as the Collective Labour Agreement. Article 1.2 The Optional Model for Terms and Conditions of Employment regulation took effect on 1 January 2002, and was last amended with effect from 1 October 2010 and 1 January Article 1.3 Employees referred to in Article 1.1 of the Collective Labour Agreement, with the exception of the employees defined in paragraph 12 of Article 2.3 of the Collective Labour Agreement, are entitled to participate in the Optional Model for Terms and Conditions of Employment. Section 2 - Sources Article 2.1 Time 1. As a source, time is defined as holiday leave up to a maximum of 76 per calendar year, noting that holiday leave are seen as: holiday leave in accordance with Articles 4.7 or 4.8 of the Collective Labour Agreement, inasmuch as this exceeds the agreed entitlement to the statutory minimum in accordance with Article 7: 634 BW; additional holiday leave, as referred to in Article 5.6 paragraph 2 of the Collective Labour Agreement. 2. In accordance with Article 5.7 paragraph 2 of the Collective Labour Agreement, one hour is worth a predetermined percentage of the full-time monthly salary. A monthly salary, in the above-mentioned sense of the term, is understood to mean the salary, including structural allowances, for the month in which the employee submits the Optional Model form. If the salary in question is retroactively amended, this amendment will not affect the calculation of the value of the hours traded in. 3. If the accrual of holiday leave temporarily and/or partially changes due to sick leave, special leave or parental leave, then the number of hours available may be inadequate for the selected option. On the other hand, (sick) leave may preclude the option of taking extra free time. Where necessary, any leave deficits or excesses are settled in accordance with the provisions of Article 6.2.

2 Article 2.2 Money 1. As a source, the employee can select salary, including structural allowances and holiday allowance, subject to the restriction that the amount remaining must at least be equal to the minimum amounts cited in the Minimum Wage Act. 2. Employees can also use the following as sources: the end-of-year bonus under Article 3.4 of the Collective Labour Agreement; a gratuity under Article 3.20 of the Collective Labour Agreement. 3. With due regard to the restriction under item 1, the maximum amount of salary, structural allowances, holiday allowance and end-of-year bonus to be used will be calculated based on the monthly salary in the month in which the Optional Model form is submitted. Subsequent salary developments or amendments to the employee s working hours will not affect this amount. Section 3 - Targets Article 3.1 Employees can choose from the following targets: a. additional holiday leave, e.g. to extend leave accrual as referred to in Article 5.5 of the Collective Labour Agreement, the extension of parental leave, or following a course of study. b. untaxed allowance for study costs (see the Implementation Regulation on the Tax-Free Reimbursement of Study Costs); c. untaxed reimbursement, in accordance with VU University Amsterdam s Bicycle Scheme; d. extra pension accrual through participation in the ABP Extra Pension scheme; e. additional income, up to a maximum amount corresponding to 38 hours of holiday leave per selection year; f. flexible working hours, as specified in Article 5.6 of the Collective Labour Agreement, subject to the provisions of the Additional VU University Amsterdam rules on flexible working hours; g. untaxed reimbursement in accordance with the Trade Union Contributions scheme; h. untaxed contribution to the Life Course Savings Scheme; i. untaxed reimbursement of public transport travel pass; j. untaxed reimbursement of school fees for international employees; k. untaxed reimbursement in accordance with 30% scheme for international employees; l. untaxed reimbursement in accordance with 30% scheme for employees on long-term international assignment Section 4 - Opportunities to select specific options Article 4.1 The number of opportunities to select specific options has been set at one per year. The options selected then apply to the following period of 12 months, which is known as the selection year. Article 4.2 The selection of targets mentioned in Section 3, items b, c, e and j may be postponed until a later time in the selection year as referred to in Article 4.1. In case of postponement, the amount of the targets as mentioned in 2.1 will be calculated based on the month in which the Optional Model form is submitted. Article 4.3 In the course of the year, the selection may neither be amended nor terminated, unless compelling reasons on the employee s part so require. Any settlement will take place in accordance with the provisions of Article 6.2. Section 5 - Obligations and consequences of participation Article 5.1 If the Dutch tax authorities have attached special conditions to the tax-free payment of a given target, then employees are required to comply with these conditions, and to disclose them prior to payment, in the way indicated by the employer. Article 5.2 A reduction of salary resulting from the introduction of salary as a source in the Optional Model for Terms and Conditions of Employment may have implications for social security and salary-related allowances and benefits. Any such effects are borne by the employee, and are not subject to compensation. Section 6 - Settlement Article 6.1 In the event that an employee s contract of employment is terminated in the course of the selection year, any claims will be in proportion to the fraction of the full selection year worked. Where necessary, settlement will be made for any terms and conditions of employment which have either not been applied or which have been applied unjustly (in monetary terms). Article 6.2 Cases in which parental leave, special leave, or illness cause the accrual of holiday hours to be temporarily and/or partially adjusted can result in situations in which the terms and conditions of employment are unjustly applied. In such cases, an interim settlement (in monetary form) is made. Wherever possible, this settlement will take place within the current selection year and no later than one year after the end of the period of (sickness) leave in question. 2

3 Where it can be demonstrated that leave or sick leave precludes the use of additionally generated holiday hours within the selection year, employees have the opportunity (following consultation with their employer) of converting these days into money. Article 6.3 Amendments (or interim amendments) to the terms and conditions of employment, may mean that the employer is no longer able to make the payments to third parties that were requested by the employee, due to a lack of sources (or adequate sources). It is the employee who bears the risk of any such effects. Section 7 - Procedure Article 7.1 The employee gives notification of his selected options by submitting the Optional Model for Terms and Conditions of Employment selection form. Before their choice becomes official, employees must inform their immediate superior of the details. Article 7.2 In cases where time is converted to time or money is converted to money, the employer will honour the employee s request. Article 7.3 Provided that reasons are given, and after discussing the matter with the employee in question, the employer can refuse to honour an employee s request to convert time into money or money into time. Any decisions in this regard are to be taken by the director. Article 7.4 The request need not be honoured if to do so were to result in serious problems: in operational terms, when redeploying the unallotted hours; in the area of security; in the area of scheduling; due to a lack of sufficient work; or due to the constraints of the personnel budget at the unit level. Article 7.5 The employee will be notified in writing of the decision, as referred to in Article 7.3, as soon as possible but no later than four weeks following the date on which the request was dispatched. An objection can be lodged with the Executive Board against this decision within a period of four weeks following the date on which it was dispatched. Article 7.6 The employer is bound to provide the employee with written confirmation of the accepted option (or options). 3

4 Explanatory notes Explanatory notes concerning Article 1.3 Employees who have no fixed income (casual/on-call staff) cannot participate in the Optional Model for Terms and Conditions of Employment. Explanatory notes concerning Article 2.1 The source is understood to consist of standard holiday hours referred to in Article 4.7 of the Collective Labour Agreement, the age-related hours as specified in Article 4.8 of the Collective Labour Agreement, and the additional holiday hours in the event that the employee works an additional two hours per week on the basis of the plusvariant of the Flexible Working Hours Scheme. The amount traded-in is limited to a maximum of 76 hours. Furthermore, the number of remaining holiday hours must be no less than the statutory minimum (multiplied by the employee s weekly working hours). If, in the context of the shorter-workweek version ( minvariant ) of the Flexible Working Hours Scheme, the employee works two hours less each week, thereby surrendering holiday hours, then it will usually only be possible to transfer a limited number of holiday hours into the Optional Model. With regard to the above, part-timers can trade-in no more than 76 hours on a full-time basis. The value of the hours in question is calculated on the basis of the monthly salary, including structural allowances if any. Situations may occur in which it becomes apparent, during the course of the selection year, that too many holiday hours have been transferred. This applies, for example, in the case of parental leave or leave that is either partly or entirely unpaid. As a result, settlement with regard to leave is required. Employees who have transferred hours that they are not accruing are enjoying terms and conditions of employment to which they are not, in fact, entitled. There will then have to be a settlement to correct this situation. According to Article 6.2, any such settlement must take place within a year after the end of the period of leave (or sick leave). It may also be that, as a result of sickness or other leave, employees who have obtained extra leave through their participation in the Optional Model for Terms and Conditions of Employment are unable to make use of it. The scheme provides for cases like this by allowing the individuals in question to convert these hours to money. Trading in time, as described in this article, can be combined with the trading in of another source, money, as described in Article 2.2. Explanatory notes concerning Article Bonuses Regarding the right to trade in the bonus, this is only possible if the employee actually has the right to do so when there is an opportunity to select specific options. That is in only applicable in two cases. One would be if, in the period preceding the moment when the option was selected, the employee was promised a bonus but had asked for it to be paid in the selection year following the date on which they selected the options in question. This is possible provided that it is within the limits set for the deferred payment of salaries, as indicated within the framework of the Wages and Salaries Tax Act. A second possibility is that the employee in question already has a written commitment concerning a bonus to be paid in the next selection year. Trading in money, as described in this article, can be combined with that of another source, time, as defined in Article 2.1. Explanatory notes concerning Article 3.1 Explanatory notes concerning Article 3.1 item a. It is possible to purchase additional vacation hours by trading in salary, holiday allowance, or a lump sum. The resulting reduction in salary may also impact social security entitlements and pension accrual. It is also possible to add extra hours of leave to a long-term leave accrual scheme as referred to in Article 5.5 of the Collective Labour Agreement. Explanatory notes concerning Article 3.1 item b. With regard to the option of a contribution to study costs, the employee can opt to substitute this for an untaxed payment, provided that the conditions set out in the appropriate tax legislation have been met. Eligibility for a taxfree refund of educational expenses is subject to the conditions set out in the implementation regulation on study costs. Explanatory notes concerning Article 3.1 item c. The sources listed in the Optional Model for Terms and Conditions of Employment can be traded in for the purchase of a bicycle and/or accessories. To this end, employees are also required to take part in VU University Amsterdam's Bicycle Scheme. The essence of this scheme is that, after they have purchased the bicycle in question, employees will be reimbursed for the net cost of this bicycle by VU University Amsterdam. In exchange for this refund, employees agree to a reduction of their basic salary by the same amount. This reduction will adversely affect all bonuses and benefits that are derived from the salary. This involves not only the holiday allowance and end-of-year bonus, but also certain reimbursements for special services as referred to in Articles 3.25 to 3.28 of the Collective Labour Agreement and the personal allowances referred to in Articles 3.13 to 3.16 of the Collective Labour Agreement. The salary reduction may also have implications for social security. By initially holiday hours, then the holiday allowance and/or a lump sum from the Optional Model for Terms and Conditions of Employment, it is possible to limit the salary reduction (and, accordingly, any associated adverse effects) to the amount remaining, if any, after the sources in question have been traded in. With regard to the associated repercussions, see the explanatory notes concerning Article 5.2. Explanatory notes concerning Article 3.1 item d. With regard to extra pension accrual, financial legislation limits the tax advantages that can be gained by trading in sources covered by the Optional Model for Terms and Conditions of Employment. The scope available to individual employees can be determined using ABP s pension calculator. Any employees who wish to avail themselves of this 4

5 opportunity must enclose the results of this calculation of their scope for pension tax relief with their formal request. In this context, employees can only generate extra pension accrual through participation in the ABP Extra Pension scheme. The conditions for extra pension accrual are set out in the ABP Extra Pension Implementation Regulation. The trade in for the ABP Extra Pension scheme is, in theory, for an indefinite period of time, unless terminated by the employee (via the Extra Pension change form). Funding (or co-funding) can take place annually from the sources covered by the Optional Model for Terms and Conditions of Employment. This choice must be repeated annually. The minimum trade-in amounts to 25 per month. Explanatory notes concerning Article 3.1 item e. The decision to convert up to 38 hours into extra income results in an increase in salary and may also impact social security entitlements and pension accrual. This option offers no tax advantage. Part-time employees are also entitled to convert up to 38 hours into extra income. Explanatory notes concerning Article 3.1 item f. In the Collective Labour Agreement, the Flexible Working Hours scheme is categorized as a target within the context of the Optional Model because it is a special exchange of time for time. VU University Amsterdam has a separate scheme for flexible working hours. These Further rules on flexible working hours at VU University Amsterdam dictate that an employee s choice with regard to flexible working hours must be made prior to the selection of options covered by the Optional Model regulation. This approach makes it possible to determine whether there are sufficient holiday hours left to be traded in within the context of the Optional Model (see also the explanatory notes concerning Article 2.1). Explanatory notes concerning Article 3.1 item g. Sources from the Optional Model for Terms and Conditions of Employment can be traded in for participation in the Trade Union Contributions scheme. The conditions for participation in this scheme are set out in the VU University Amsterdam Trade Union Contributions scheme. These conditions apply in full. As this scheme itself provides for the trading in of salary, it is not worthwhile to make use of the Optional Model for Terms and Conditions of Employment to trade in salary for this purpose. Explanatory notes concerning Article 3.1 item h. The sources listed in the Optional Model for Terms and Conditions of Employment can be traded in for contributions to the Life Course Savings scheme. The maximum contribution is 12% of the gross annual salary. On 31 December 2011 the employee must have a balance in the Life Course Savings account of 3000 euro minimum. Explanatory notes concerning Article 3.1 item i. On the basis of the Commuting allowance, those employees who purchase a public transport pass via VU University Amsterdam are eligible for a discount (currently 70%) on the cost of the pass in question. These employees can trade in the sources covered by the Optional Model for Terms and Conditions of Employment to finance the remaining costs, provided that all other commuting allowance schemes are deducted from these costs. Explanatory notes concerning Article 3.1 item j. Employees who avail themselves of the school fees for international employees plan may use other sources from the optional model in addition to salary to supplement the school fees. Explanatory notes by Article 3.1 items k. and l. The salary reduction of employees who avail themselves of the 30% scheme for international employees or for employees on long-term international assignment will generally affect the pension basis. These employees may choose to retain their original pension basis. Explanatory notes concerning Article 4 Those participants in the Optional Model whose temporary employment contract is renewed may submit a request for their application to be amended. Explanatory notes concerning Article 5.1 The conditions attached to tax-free payments for each of the specified targets are set out in the relevant implementation regulations. For more details, see the explanatory notes concerning Article 3.1. Failure to meet these conditions means that payment will be made from the employee s net salary instead. Explanatory notes concerning Article 5.2 The use of salary as a source in the Optional Model for Terms and Conditions of Employment may lead to the reduction (in accordance with employment law) of an employee s gross salary (or gross monthly salary). This reduction in salary may affect social security entitlements, pension accrual and salary-related allowances. Trading in the holiday source or the end-of-year bonus source may affect social security entitlements and pension accrual. See also the provisions in the explanatory notes concerning Article 3.1 item c. The Optional Model for Terms and Conditions of Employment brochure contains a summary matrix of the various effects per source/target combination. Explanatory notes concerning Article 6.3 This article addresses the situation in which payments are made to third parties on behalf of an employee. This would be the case, for example, where participation in ABP s Extra Pension scheme is involved. In the event of unpaid leave, such a remittance is no longer possible. Any impacts on pension accrual will be borne by the employee in question. 5

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