The net salary as from Januari 2012

salaris Predicting the net outcome of a salary calculation is always a tricky business, for the net salary is often influenced by individual factors.

A case in point of such an individual factor is participation in the Optional model for employment conditions.

If in previous years you chose the targets internet allowance and/or travel allowance under the Optional model for employment conditions, the net salary will be lower in the months of January and February 2012. These allowances have been abolished as from 1 January 2012.

For the year 2012 you can state your choice again in the month of February.

The “optional model allowances” will be granted in the month of March 2012.

The government has also taken a number of measures that influence the net salary in 2012.

·	Abolition of the employee savings scheme;

·	Amendments to payroll tax and social security contributions tables;

·	Higher tax deduction at source due to abolition of the progressive part of the employed person’s tax credit for staff members aged 58 years and older;

·	Lowering of premium for the Healthcare Insurance Act and simultaneous increase of the maximum pay subject to the Healthcare Insurance Act.

A consequence of this latter measure is that staff members with a scale salary of gross

€3,422 or lower as a result of the lowering of premium for the Healthcare Insurance Act (from 7.75% to 7.10%) will be better off by several euros.

If you earn more than gross €3,422, you will be worse off (net), due to the increase of the maximum pay to €50,064 (was €33,427).

If you are aged 58 years or older, you are always worse off (net). Even if you earn less than €3,422 gross. This is the consequence of the lowering of the progressive part in the tax credit.

Depending on age and gross salary, due to these measures, as a rule the net salary over January 2012 will be 0.5% - 2% less than over January 2011.

In determining the percentages, the possible participation in the employee savings scheme has not been taken into account.

The payment dates of the salaries in 2012 can be found on our website: