Procedures finance department, levy and collection

Transcription

1 Procedures finance department, levy and collection FREQUENTLY ASKED QUESTIONS Do you have questions? Please contact the finance department of SZV, levy & collection: - Harbour View, Sparrow Road #4, building 1, level 1a & 1b, Philipsburg, St. Maarten - Phone: Finance department: [email protected] - Levy & Collection department: [email protected] Our opening hours are: Monday-Thursday: 7: 30 am-3: 30 pm Friday: 7: 30 am-3: 00 pm General information finance department: This brochure contains general information about the procedures of the finance department of SZV. You cannot claim any rights to the content. In disputes, the Federal Ordinances of 1966 (number 14 and 15) are decisive (Federal Ordinance health insurance and Federal Ordinance accident insurance 1966). If you have any questions after reading this brochure, please contact SZV. SZV, the implementing body of the Social and Health Insurance on Sint Maarten, continues to pursue optimal service. Therefore, we will inform you about various aspects in regards to levying and collecting employers ' social security premiums AOV/AWW and ZV/OV.

2 Procedures levy & collection ZV/OV premiums & AOV/AWW Declaration & payment ZV/OV premiums You are required by law to declare and pay the ZV/OV premiums that you owe over the previous month, before the 16 th of the month at SZV. Declaration & payment AOV/AWW premiums You are required by law to declare the AOV/AWW premiums that you owe over the previous month at the tax office and pay at SZV, before the 16 th of the month. Nb. If the 15 th of the month is a Saturday or a Sunday, you need to declare and pay your ZV/OV or AOV/AWW premiums, no later than the next working day. What happens if your payment of ZV/OV or AOV/AWW premiums is too late or your declaration incorrect? If your payment of ZV/OV or AOV/AWW premiums is too late or your declaration is incorrect (in whole or partial), the non- or too little declared and paid premiums will be corrected via an additional levy. This additional levy will be increased by a fine. SZV determines the fine in regards to the ZV/OV premiums and the tax office determines the fine in regards to the AOV/AWW premiums. Pay on time to avoid fines! Nihil declaration If your company is inactive or you (temporarily) don t have any employees, you still have to declare your ZV/OV and AOV/AWW premiums by means of a nihil-declaration. If your nihil declaration is too late, SZV and the tax office will estimate the height of your declaration. If your nihil-aov/aww declaration is too late, you will be fined. Nb. If your company is inactive, please inform us about the mutations in regards to the number of employees. Calculation of wages ZV/OV You are in charge of the salary administration, and you have questions like: How do you determine the total wages for declaration of Sickness Insurance and Accident Insurancepremiums (ZV/OV)? Who is covered by sickness insurance (ZV)? Who is covered by accident insurance (OV)?

3 How do you specify mutations in regards to (number) of employees? When do you submit mutations in regards to (number) of employees? Is there a reference date? Click here to download the information brochure Determination-premiums-sickness-accident-insurancecalculation-of-wages-zvov Click here to download the application form ZV/OV premiums Click here to download the mutation form When filling out the monthly declaration form of the total wages we distinguish the following steps: 1a) Verify who is covered by sickness Insurance and Accident Insurance (ZV/OV) on the reference date or on a later date commencement of employment; 1b) Verify who is exclusively covered by accident Insurance (OV) on the reference date or on a later date commencement of employment; 2) Determine for group 1a the amount paid in wages to each employee during the last month for ZV and OV Determine for group 1b the amount paid in wages to each employee during the past month for OV. Verify how much was paid in wages for the past month to persons who are covered by Sickness Insurance (ZV) and persons who are covered by Accident Insurance (OV). For the calculation, consider wages in kind, bonuses, vacation allowance, gratification and the like, and also other (variable) components, such as commissions, tips and trunk payments that were paid during the month under consideration. Add up the wages of all those covered by Sickness Insurance and those covered by Accident Insurance separately. For person only covered by Accident Insurance whose wages exceed the maximum wage limit, consider the maximum amount of Fls. 5, per month (SZV maximum wage limit 2013). In short, on the reference date (or the commencement date of employment) it is determined whether a person is covered by Sickness Insurance. After that the amount paid in wages every month is considered in regard of persons covered by Sickness Insurance, up to a maximum of Fls. 64, per year (12 x Fls. 5,336.29) <=wage limit 2013>. Click here to download the information brochure Determination-premiums-sickness-accident-insurancecalculation-of-wages-zvov Click here to download the declaration form ZV/OV premiums Click here to download the Overview premium-income wage AOV/AWW limit What are special cases in calculating wages? For special cases which occur fairly often in practice, guidelines will be given, stating how to act, so that it can be done in a uniform manner.

4 a) Temporary workers/employment agency workers b) Part-timers c) Discrepancies between the estimates in advance and the reality due to the variable components. Click here to download the information brochure Determination-premiums-sickness-accident-insurancecalculation-of-wages-zvov Appeal levy ZV/OV premiums. How does it work? By virtue of the Federal Ordinance Administrative Jurisprudence you have the following possibilities if you are in disagreement with this decision. You can submit a written protest to the Director of the Executive Body Social and Health Insurance, Harbor View, Sparrow Road # 4, Philipsburg, St. Maarten within six weeks after the date that this decision has been issued or remitted. In your letter of protest clear mention must be made of the reasons of your disagreement and also of the decision which according to you the Executive Body Social & Health Insurance should take. Be sure to date your letter and please state your CRIB number. Please put on the envelope letter of protest and be sure to sign your letter. There are no costs involved with this protest procedure. You can also file a written appeal with the Court Recorder of St. Maarten. This appeal must be submitted within six weeks after the date that this decision has been issued or remitted, or in cases where can be proven that this decision was received on a later date, within six weeks of said date. In your appeal, that has to be submitted in duplicate, clear mention must be made of the reason of your disagreement and also of the decision which according to you the Executive Body Social & Health Insurance should take. As a matter of principle a court fee will be charged when submitting an appeal by the Court Recorder. Click here to download the objection form ZV/OV premiums. Appeal levy AOV/AWW premiums. How does it work? If you are in disagreement with the levy of AOV/AWW premiums, you can submit a written protest to the tax office. At the same time you must request deferred payment at SZV, by means of a copy of your objection form (stamped by the tax office). This way, SZV knows you ve submitted your objection to the tax office and deferred payment will be assigned. Please send the stamped copy of your objection AOV/AWW premiums to Harbour view, Sparrowroad #4, Philipsburg (level 1). You can also send a scan of your stamped notice of objection to [email protected].

5 Cessantia How does an employer submit and pay the compulsory Cessantia contribution to SZV? Pursuant to article 7 of the Cessantia National Ordinance (Landverordening) the employer is obligated to pay a Cessantia contribution to SZV, no later than the 30 th of June of each calendar year for the purpose of his/her employees. The contribution is determined by the number of employees per December 1 st of the previous year (peildatum), multiplied by Nafl. 40, =. If you are late for your Cessantia contribution, the penalty will be 1% for each month that you are too late. This penalty is unlimited. Click here to download the Declaration Cessantia Employer. You can also retrieve the declaration form at the cashiers of SZV. What is the height of the Cessantia benefit? The Cessantia lump sum consists of: a) 1 weekly wage per year of service, for the first until the tenth full year of service; b) 1 ¼ weekly wage per year of service, for the eleventh until the twentieth full year of service; c) 2 weekly wages per year of service, for the subsequent full years of service; N.B. A period of more than six months after the first year of service is considered a full year of service. Who pays the Cessantia lump sum? The Cessantialump sum comes at the expense of the employer. In case of bankruptcy or trading, SZV is responsible for paying a Cessantia lump sum. When does the request for a Cessantia lump sum has to be submitted? The request for a Cessantia lump sum has to be submitted (by the employee) at the employer or SZV within 12 months after termination of the employment. What s the obligated Cessantia contribution of the employer? The employer is obligated to pay a Cessantia contribution of Fls to SZV, no later than the 30 th of June of each calendar year for the purpose of his/her employees. Payment options: E-banking By check Cash; Maestro card. If you pay via e-banking, please indicate the period of payment, the type of premium that you pay (ZV/OV or AOV/AWW) and your payment identification code and/or cribnumber. Your bank statement is your proof of payment.

6 Bank details changed? Let SZV know. Do you want to submit your bank details and/or change your bank details Click here to download the mutation form. Click here to download a mutation form fetch a mutation form at Customer Care, building 3, level 1, Harbour View, Sparrowroad #4, Philipsburg You can submit your mutation form at the registration department of SZV, Harbour View, Sparrowroad #4, Philipsburg, or at [email protected]. Opening hours cashiers: The cashiers of SZV (Harbour View building 3, level 1) are opened on Monday-Thursday: 7: 30 am-3: 30 pm and on Friday: 7: 30 am-3: 00 pm Bankaccounts Windward Island Bank (WIB) ZV/OV Premium AOV/AWW Premium Cessantia RBC Bank ZV/OV Premium AOV/AWW premium How do you avoid problems? The best way to avoid problems, is to pay on time. Otherwise, SZV has to take measures in order to collect premiums.

7 Wage control/inspection It might be possible, SZV will organize a wage control at your office in short term. SZV will notify you in advance (date and time). During this visit, SZV checks if you adhere to the regulations as described in the Federal Ordinance health insurance and accident insurance 1966 and Cessantia.

8 Information & procedures wage loss What is wage loss? If the SZV physician confirms (AO-control) your employee is not capable to return to work on the 3 rd day of illness, due to sickness or industrial accident, the wage loss you ll receive, will be automatically calculated. What s the height of wage loss (=%)? As described in the Federal Ordinance Health insurance and accident insurance 1966, employees receive 80% for sickness and 100% for an industrial accident, depending on the confirmed amount of AO-days/BO-days, workweek and situation. The amount is based on the daily wage and the percentage employability. Procedure in case of illness employee and start of wage loss payment Your employer is ZV insured and becomes ill (AO). On the first day of the illness, the employee has to visit the family doctor with a completed and signed (by you as an employer) yellow card. If the family doctor confirms the employee is sick, he/she will sign off the yellow card and put an AO-date on it (and If applicable a date on which the treatment starts). If the employee is still sick on the 3rd day, he/she has to visit the physician at SZV for AO-control (the employee has to take both the insurance card and the yellow card (completed and signed). Your employer is ZV insured and becomes ill due to an industrial accident (BO). If an industrial accident occurs, the employee has to report immediately (day 1) to a doctor (family doctor, EHBO, Specialist) with a completed BO form (white). The employee has to report to the SZV physician on the 2 nd BO day. If the SZV physician confirms you are ill on the 2 nd day (BO) and 3rd day (AO), you will receive a date on which the SZV physician judges you will be able to return to work (date on which you are capable to work: AG date). It is also possible that the SZV physician invites you for a (new) checkup appointment. If the employee doesn t show up for the new check-up appointment, further payment of wage loss will automatically be blocked. After every control (AO or BO control) your employee must return to you (as an employer) with the signed and completed white/yellow card. If you confirm that your employee is sick, your employee will receive 80% of his/her salary for the number of AO approved days. The employee will receive 100% for the number of approved BO-days in case of an industrial accident. You ll have to pay your employee, and you will receive wage loss from the first day of illness of your employee.

9 In what situations you don t receive wage loss? Illness (AO) If the SZV physician doesn t confirm the illness of your employee on the 3rd day of illness, you won t receive wage loss. In other words, only if the AO period is longer than 3 days, you will receive wage loss from day 1 of the AO period. If the AO period is 3 days or less, the employer has no right to receive wage loss (described in the Federal Ordinance health insurance and accident insurance 1966 ). Industrial accident (BO) If the SZV physician doesn t confirm the illness of your employee due to an industrial accident on the 2nd BO-day, you won t receive wage loss. In other words, only if the BO period is longer than 2 days, you will receive wage loss from day 2 of the BO period. If the BO period of 1 day, the employer has no right to receive wage loss (described in the Federal Ordinance health insurance and accident insurance 1966 ). Please note: If the employee is not registered at SZV, SZV won t be able execute the ' wage loss registration ' and therefore no payment of wage loss will be done. When does your right expire to receive wage loss? In case of AO, the right to receive wage loss expires after 2 years. If the employee is still sick after 2 years, (adjusted) job opportunity can be discussed with you as an employer or the labor office. In case of BO (industrial accident) there is no expiration. How do you apply for wage loss? Click here, to download the wage loss application form. Please provide us with your business name, cribnumber, SZV-number and the period (amount of days) over which you d like to receive wage loss. Also provide us with your bank account details, if you want to receive your payment via e-banking. At payout you receive a specified overview of all employees for which SZV pays wage loss. Do you want to submit your bank details and/or change your bank details? Let SZV know. Do you want to submit your bank details and/or change your bank details Click here to download the mutation form. Click here to download a mutation form fetch a mutation form at Customer Care, building 3, level 1, Harbour View, Sparrowroad #4, Philipsburg You can submit your mutation form at the registration department of SZV, Harbour View, Sparrowroad #4, Philipsburg, or at [email protected].