What is the Optional Model for Employment Conditions 2018 (KAT)? 

The Optional Model for Employment Conditions (KAT) gives you the opportunity to make up your own package of employment conditions within certain set boundaries. You can exchange certain employment conditions for other employment conditions; a sort of barter system. The employment conditions you put up for exchange are called ‘sources’. The employment conditions you get in return are ‘targets’. This way, you will be able to more efficiently organize your employment conditions to suit your personal situation.

Who is eligible?

All UT employees can make use of the Optional Model for Employment Conditions. However, there is an exception for on-call workers, student assistants, UT-Flex workers, and staff on extraordinary leave during the full calendar year for the maximum number of hours of their employment relationship. They are not allowed to participate in the Optional Model.

Staff members who make use of the 30% ruling under the Optional Model cannot use the other exchange options within the model. Therefore, they have no access to the Optional Model for Employment Conditions (KAT) web application. They do have access to the 30% ruling web application.

Available sources

Within the Optional Model you can choose from two different sources:

It is also possible to put up a combination of sources.

Source: hours

Please note!

If you put up hours in exchange for a target in money, the exchange must be performed before 1 October 2018. If not, the hours put in will become void. For example, if you have exchanged hours to purchase a bicycle and you have not yet bought the bicycle on 1 October 2018, you will have lost these hours.

Number of hours

A maximum has been set to the use of hours per target. For the target ‘Long-term saving model’ (used to be called ‘Sabbatical’) there is also a minimum to the number of hours you can put up for exchange.

For the targets ‘extra salary’ and ‘life course savings’, you can put up a maximum of 38 hours.

For the target ‘Long-term saving model’, you can put up a minimum of 38 hours and a maximum of 148 hours.

You can exchange a maximum of 76 hours for each of the following targets:

  • bicycle
  • commuting expenses
  • internet allowance

It is not possible to exchange hours for the targets ‘contribution trade union’ and ‘contribution professional association’. 

There is also a maximum to the total number of hours you can put up in any one calendar year. In principle, this maximum is 76 hours. For example, if you exchange 20 hours for the target ‘commuting expenses’, you can still put up 56 hours for a bicycle. There is an exception to the maximum of 76 hours for the target ‘Long-term saving model’. If you choose that target, you are allowed to exchange a total of 148 hours in the optional model. For example, if you put up 70 hours for a bicycle, you can still put up 78 hours for the Long-term saving model. Of course you may also put up fewer than the maximum number of hours allowed, or not choose the source ‘hours’.

Which hours

You can only put up hours you receive in 2018. It is not possible to put up ‘old’ hours. Putting up hours you will obtain after 2018 is not possible either. It is not possible to exchange more hours than the actual leave balance.

Please note!

When putting up hours, you are not allowed to end up with an entitlement to leave below the statutory minimum. The annual statutory minimum equals four times the number of work hours per week. In case of full-time employment this means that after deducting the number of hours exchanged in 2018, you need to be left with at least 160 hours of leave (4 x 40). In case of employment of 24 hours per week, you need to be left with at least 96 new hours of leave for 2018. If your leave balance on 1 January 2018 is smaller than or equal to the statutory minimum, you cannot put up any hours in this year.

Please note!

Staff members who do not register leave via the appropriate web application cannot put up hours in the Optional Model, as it is not possible to determine their leave balance. If, in any calendar year, you exchanged hours and, at the end of this year, it turns out that you did not register any leave, the value of the hours put up will be deducted from your salary in the next calendar year.

Value of an hour

If you have used the source ‘hours’ to purchase a financial target (extra salary, life course savings, bicycle, bicycle maintenance contribution, commuting expenses, internet allowance), the value of one hour is set at 0,704% of the monthly salary in case of full employment. This percentage includes the holiday bonus and the end-of-year bonus. Other allowances etc. are not included. Your salary at the moment in which you confirm your choices in the KAT web application forms the basis of calculating the value per hour.

If you use the source ‘hours’ to purchase hours for the Long-term saving model these hours will retain their value. To give an example: if you reserved 60 hours each year in 2015, 2016 and 2017 for a Sabbatical Leave and you take your Sabbatical Leave in 2018, you can take up 180 hours.

Source: money

You can exchange money for one or more targets. The source ‘money’ covers three different components:

  • Salary: salary refers to the wage determined by the Collective Labour Agreement.
  • Holiday bonus: the holiday bonus is 8% of your annual salary.
  • End-of-year bonus: this bonus is 8.3% of your annual salary.

Settlement

If you put up money under the Optional Model, it can be settled in three different ways:

  • In instalments deducted from your salary up to and including the month of December.
  • In one instalment deducted from your holiday bonus and (if necessary) your salary of the month of May.
  • In one instalment deducted from your end-of-year bonus and (if necessary) your salary over the month of December.

Please note!

When putting up salary, your final wages earned may not be less than the statutory minimum wage. For a full-time employee this statutory minimum wage is € 1,578.00 gross per month (amount in January 2018).

The KAT web application allows you to choose how the amount you put up is to be settled. In doing so, take into account whether this is feasible! A different settlement scheme applies to the target ‘bicycle’: this can only be settled after the salary administration has received an invoice from the Twentse Samenwerkende Rijwielhandelaren. Settlement of this target by deducting from the holiday bonus can only take place if you have bought your bicycle before 1 April 2018. Should you opt for settlement by deducting from the end-of-year bonus, you need to have purchased the bicycle by 30 September 2018 at the latest.

 Price of one hour

If you exchange money for a ‘time’ target (‘Long-term saving model’ or ‘additional leave hours’), the price of one hour is set at 0,704% of the monthly salary in case of full employment. This percentage includes the holiday bonus and the end-of-year bonus. Your salary at the moment in which you confirm your choices in the KAT web application forms the basis of calculating the value per hour.

A maximum has been set to the purchase of hours. In total, you can buy up to 80 hours per year. You may, for example, buy 40 hours to save for a Sabbatical Leave in the Long-term saving model and 40 hours for additional leave. It is not possible to buy, for example, 80 hours to save for a Sabbatical and an extra 80 hours for additional leave.

Consequences of participation with regard to employee insurance scheme contributions and other arrangements

Using the source ‘money’ will lead to a reduction of your taxable income. This may affect the amount of any future disability or unemployment benefits and fiscal benefits paid out.

Occupational disability

The benefit paid out in case of disability or partial disability is based on the average income over the last year before the date you became unfit for work. If you have put in salary, a holiday bonus or an end-of-year bonus in the Optional Model during this period, this will have consequences for the amount of the benefit.

Unemployment 

The benefit paid out in case of unemployment is based on the average income over the last year before the date of resignation. If you have put in salary, a holiday bonus or an end-of-year bonus in the Optional Model during this year, this will have consequences for the amount of the benefit.

 Other arrangements 

An increase or decrease in the gross taxable income (the basis for the wage tax) may have consequences for many schemes derived from it, such as housing allowance, care allowance
and student grants. It is therefore recommended to closely examine the consequences of your choices. It is also possible, incidentally, that any changes in legislation will result in new and unforeseen disadvantages. Adverse consequences cannot be recovered from the University of Twente. The responsibility for any choice you make lies with you. Any choices, once registered, cannot be corrected afterwards.

Available targets

There are eleven targets from which you can choose, namely:

  • Long-term saving model
  • Additional leave hours
  • Additional salary
  • Life course savings
  • Bicycle
  • Bicycle maintenance
  • Commuting expenses
  • Flexible work hours
  • Contribution trade union
  • Contribution professional association
  • Internet allowance

In addition to these targets, the Collective Labour Agreement offers the opportunity to save leave hours for extending parental leave and study leave. Because these targets are hardly – if at all –  opted for, these have not been included in this brochure and the KAT web application. If you would like to make use of the optional model to save leave hours for extending your parental leave or study leave, please contact Human Resources.

It is also possible to choose multiple targets.

Target: Long-term saving model

You can reserve leave for:

  • Sabbatical leave
  • Long-term leave (own arrangements)
  • Temporarily working fewer hours each week

If you opt for the Long-Term saving model, you have to save for at least three and no more than five consecutive years. This means you commit yourself to this choice for a longer period of time, which is why you and your superior have to agree on the period and duration of your leave prior to the savings period. Your superior may feel that your long-term leave has a negative effect on the business operations, for instance. Also, you have to save at least 38 hours per year, regardless of the type of employment contract you have. You can save a maximum of 148 hours under the Long-term saving model. You can save hours from your regular leave, if you want. Alternatively, you can buy additional hours and reserve them in the Long-term saving model. You can purchase these additional hours with money. Your saved and/or purchased hours are reserved for the Long-term saving model on your leave card. If you wish to buy additional hours for the Long-term saving model, you need permission from your dean or director. You can always reserve hours from your regular leave.

Each component of the Long-term saving model is subject to individual conditions:

Sabbatical leave

Sabbatical leave is a longer leave period during which you fully focus on your employability. If your general or targeted focus during your sabbatical is on your employability and it concerns a business interest, you may qualify for a premium in time and/or money. The extent of the premium is between 80 and 160 hours. In terms of money, the premium amounts to a minimum of €1,000 and a maximum of €3,000. To qualify for this premium, you will have to make arrangements with your dean or director about the details of your leave, the duration, the extent of the premium and any other conditions. The dean or the director determines the extent of the premium and they may stipulate further conditions.

In the case of a sabbatical for which only partial savings were made in the Optional Model for Employment Conditions, it is also possible to make arrangements about the continued payment of the remuneration and payment of the pension contribution and the use of saved hours.

Long-term leave:

You can also save up for a longer consecutive leave period that you can use as you see fit. In that case, no premium is allocated. The duration of your consecutive long-term leave is at least equal to the number of holiday hours you saved in the period of your choosing.

Temporarily working fewer hours each week:

Instead of saving for a consecutive leave period, you can also save for a period during which you temporarily work fewer hours each week. Prior to the leave period, you and your superior have to make arrangements about the duration, details and use of your leave.

Please note!
The confirmation email you will receive after you have made your choices in the web application includes a form on which you and your superior lay down the arrangements about the leave period you are saving for. The payroll accounting department will only effectuate your choice for the Long-Term saving model if you have submitted this form to the Human Resources Service Desk before the start of the savings period.

As soon as the stipulated savings period is over, you have to take your reserved leave within one year, unless you have made other written agreements about this. That means that, if you start saving for a period of three years in 2018, you will have to use your reserved hours no later than 2021. If you do not, and no other agreements have been laid down, any leave hours not used will expire five years after the last day of the calendar year during which you documented your choice in the employment terms and conditions scheme.

If your employment ends before the start of the period in which you had intended to save up leave hours or the period in which you had wished to take up the leave, then you will have to take up the reserved leave immediately before the date of resignation. It is only possible to have the reserved leave paid out in money if the unit in question for reasons of force majeure has provided you with insufficient opportunity to take up the entirety or part of the reserved leave and written agreement has been reached on the payment of the hours reserved no later than three months before the date of resignation.

Target: additional leave hours

If you wish to have more hours off, you can buy up to 80 hours yearly. The minimum number of hours you can buy is 8 hours. You can pay for these hours out of your salary, holiday bonus and/or end-of-year bonus. The value of one hour is set at 0.704% of the monthly gross salary in case of full employment. This percentage includes a holiday bonus of 8% and an end-of-year bonus of 8.3%.

Any additional leave you buy is registered on your leave card after your choices are processed by HR. The value of the leave bought by you is deducted from the source of your choice: salary, holiday bonus and/or end-of-year bonus.

Because this concerns an exchange of money for time, the permission of your dean or head of department is required.

Target: additional salary

It is possible to sell up to a maximum of 38 hours for additional salary. Wage tax will be deducted from the gross amount.

Target: life course savings

The optional model allows you to exchange money and/or a maximum of 38 hours for a one-off deposit into the life course savings scheme. This way, you can save up money to finance a future period of unpaid leave.

Please note!
In order to make a deposit in the life course savings scheme, you need to have participated in a life course savings scheme or have taken out life course insurance with a total credit of at least €3,000 on 31 December 2011.

Please note!
If you wish to make monthly salary deposits into the life course savings scheme, you can only do so outside of the Optional Model.

Conditions

  • On 31 December 2011, your total life course savings credit amounted to a minimum of € 3,000.
  • On 1 January 2018, your total life course savings credit amounted to a maximum of 210% of your gross annual salary of 2017.
  • In 2018, the sum you have paid into the life course savings scheme must amount to a minimum of € 180 and a maximum of 12% of your gross annual salary over 2018. If you were 51 years old or older but no older than 55 years on 31 December 2005, a transitional arrangement is applicable. The amount of the sum paid in by you may exceed 12% of your gross annual salary over 2018 as long as your total life course savings credit amounts to a maximum of 210% of your gross annual salary of 2018 at the end of the year 2018.
  • Upon first request, you need to annually inform Human Resources of the amount you have built up in your life course account or insurance as per 1 January of a given calendar year.
  • If you are also participating in the life course savings scheme of another employer, then you need to each January provide a written statement  of the amount of the life course savings credit you have built up with this employer as per 1 January of that calendar year.

How does it work?

  • If you make use of the Optional Model and you exchange money and/or hours for a one-off deposit into the life course savings scheme, you will receive the ‘Life Course’ form in the confirmation email listing your choices.
  • After you have filled in and signed the ‘Life Course’ form, you must submit this form, together with a copy of the policy or proof of registration of the bank or insurance company, to the Service Desk of Human Resources. This information allows the salary administration department to determine whether the deposit is to be made into a life course account or a life course insurance.

Target: bicycle

By putting up money and/or a maximum of 76 hours you can become the owner of a bicycle in a way that is attractive from tax considerations. However, you need to use this bicycle to commute to work.

Conditions

  • You use a bicycle for (part of) the journey between your home and your work.
  • When registering your choice for a bicycle in the KAT web application, you need to remain employed with the UT for a minimum of 11 months.
  • The bicycle may only be purchased after 1 January 2018 but before 1 October 2018 and only from one of the bicycle dealers associated with the Twentse Samenwerkende Rijwielhandelaren (TSR). It is not possible to trade in a bicycle.
  • The tax advantage when you buy a bicycle is calculated over a maximum of €749 (including VAT). This means the bicycle may cost more than €749, but that anything above that amount will not be documented in the KAT web application.
  • In addition, you may take out bicycle insurance for the bicycle for a maximum amount of € 168. Please note! The KAT web application only allows you to record a choice to take out bicycle insurance when you also opt for the bicycle arrangement at the same time.
  • You are only entitled to make use of this bicycle arrangement once every three years. If you already opted for a bicycle in 2015 or 2016, you cannot do so again this year.

Click here for an overview of the bicycle dealers associated with TSR.

The collaboration between the UT and the Twentse Samenwerkende Rijwielhandelaren (TSR) has the following additional benefits for you:

  • The UT will pay the invoice directly to the TSR. You do not have to advance the costs of the bicycle.
  • You will receive a bicycle computer free of charge.
  • Your bicycle will be serviced once free of charge.
  • For each spending of € 99 you receive a credit voucher worth € 10 you can spend at the bicycle dealer’s. You receive a maximum of 7 credit vouchers which are valid for 3 years.

How does it work?

  • The confirmation email you receive after you have recorded your choices in the KAT web application includes the ‘Bicycle and bicycle insurance for commuter travel’ form. On this form, the method of settlement of your choice has been registered.
  • You need to take this form and a valid ID to one of the associated bicycle dealers before 1 October 2018.
  • After you have chosen a bicycle, the bicycle dealer will ask the salary administration department of the UT for approval via the TSR intranet site.
  • After the salary administration department has granted its approval, the bicycle dealer will print an agreement for you to sign. The dealer will send the signed agreement together with the invoice to the UT. The UT will take care of the settlement in the way indicated by you.

Example 1:

You put in € 720 for a bicycle. In March, you purchase a bicycle. In April, the salary administration department receives and pays the invoice. You have chosen for settlement in instalments with your salary up to and including the month of December. This means that an amount of € 90 will be deducted from your gross salary every month during the period of May up to and including December. You earn € 2,290 gross. A tax rate of 40.40% is taken as a starting point. Normally, you would receive € 1,364.84 net. As your gross monthly salary now comes to € 2,200 (2,290 - 90), you will receive € 1,311.20 net. For a period of eight months, your net salary will be reduced by € 53.64. Therefore, your bicycle will cost you (52 x 8) € 429.12. This means you will save € 290.88.

(This example serves solely to illustrate how the arrangement works. You can calculate your personal gain in more detail via the web application.)

Example 2:

In your situation, one hour has a gross value of € 14.25. You buy a bicycle worth € 570. Therefore, you need to put up  40 hours to finance the bicycle.

Tax-related points of attention

If it turns out that you have not met all fiscal conditions, you will have to bear the financial consequences.

Target: bicycle maintenance

You can put in money and/or hours towards a bicycle maintenance contribution of € 82 per year. This is only possible if you use a bicycle for (part of) the journey between your home and your work. Because this concerns an untaxed contribution, this results in a tax advantage.

Example:
You put in € 82 for a bicycle maintenance contribution. You have chosen to settle this amount with your end-of-year bonus. Your gross end-of-year bonus is reduced by € 82. In exchange, you receive a net bicycle maintenance contribution of € 82. Assuming a tax rate of 40.40%, this results in a tax advantage of € 33.13.

Target: commuting expenses

You can only choose this target if you live more than 1 kilometre from your work and are not eligible for a travel allowance for commuter travel on the basis of the UT Regulations for relocation, temporary accommodation, and commuting allowances 2017.. Furthermore, you must meet the conditions set by the Wages and Salaries Tax Act. This means that you commute between your home and your work at least one day per week (=within a period of 24 hours) and that you commute regularly.

The amount of the allowance depends on the days per week on which you normally commute between your home and your workplace and on the one-way travel distance between your home and your work. The mode of transport (public transport, car or bicycle) is irrelevant.

When calculating the number of commuting days, the point of departure is 260 regular working days and 46 days of average, short-termed absence (holiday, leave and illness) per annum. Hence, the total number of days for which an allowance is provided is limited to 214 days annually.

Please note!
The distance between your home and your workplace is established using the ‘route planner’ chosen by the UT, the algorithm of which has been approved by the tax authorities. Relevant in this context is the shortest distance between your home and your workplace. Furthermore, the one-way travelling distance is limited to 75 kilometres per day. The tax-free allowance amounts to € 0.19 per kilometre.

If you commute between your home and your workplace for an average of five days per week, you will be eligible for the following allowance per annum:

214 commuting days * travelling distance according to the shortest route established by the route planner with a maximum of 75 km * 2 * € 0.19

If you commute fewer than five days per week on average, be it because you work part-time, work from home on one or more days per week, do not travel back home every day, or for any other reason, you will receive an allowance in accordance with the number of days on which you commute. For example: if you, on average, commute between your home and your workplace 3 days a week, this comes to 128 commuting days per annum.

You can apply for receiving the allowance for the whole year or for a fixed period.

What to do in case of absence for a period of time

If, during a calendar year, you are absent for a protracted period of time (more than six consecutive weeks), the number of commuting days needs to be adjusted. This will result in a reduction of your entitlement to claim allowance. If this situation occurs, you need to make a request for recalculation of your allowance yourself and submit this to Human Resources. If your absence is the result of illness or maternity leave, the salary administration will automatically terminate your payment as of the first day of the second month following the month in which you became ill or went on maternity leave.

An example:

Starting on 12 March 2018 you are absent due to illness. If you have not yet returned to work by 1 May 2018, your commuter travel allowance will be terminated as of 1 May 2018.

Moving house:

If you move house, the distance you travel is likely to change. If this is the case, do not forget to enter these changes in the Optional Model of Employment Conditions. If you move house after 1 October but your new address is known before 1 October, please enter it before the closing date. You can do this by entering a new period under commuting costs, using the date on which you move house as the inception date.

Tax-related points of attention

If it turns out that you have not met all fiscal conditions, you will have to bear the financial consequences.

For example:

When applying for commuting expenses, you state that you will be commuting between your home and your workplace five days per week. When calculating the allowance, the starting point will be 214 commuting days per year. However, halfway through the year, you start working from home one day per week. This results in a total of 192 commute days for that year. If you fail to request a recalculation of your allowance, you will receive a tax-free allowance that is higher than the maximum allowable tax-free allowance. Any income tax or national insurance contributions payable as yet (including interest rate and penalty) will be recovered from you.

Target: flexible work hours

If you work on a full-time basis, you can make use of the target ‘flexible work hours’. This is not possible for part-time employees. The usual working week of a full-time employee consists of 40 hours (5x8), which makes for 96 additional hours of leave on an annual basis. The Optional Model allows you to take up these 96 hours to shorten your working week. Two possibilities are open to you in this context:

  1. You may decide to work 38 hours a week. This means that you cannot take up the 96 hours of additional leave. You need to make arrangements with your immediate supervisor regarding the flexible work hours. For example, you may agree to work until 15:15 instead of 17:15 on Fridays.
  2. You decide to work 36 hours a week. This means that you cannot take up the 96 hours of additional leave and that you have to give up 96 hours of leave per annum. You need to make arrangements with your immediate supervisor regarding the flexible work hours. For example, you may agree to work until 12:30 each Friday instead of until 5:15. It is not possible to work 4x9 hours. This arrangement is not permitted. The maximum number of work hours per day is 8.

Your arrangements with your immediate supervisor regarding flexible work hours are being made right after the activation of the Optional Model and need to cover the entire calendar year of 2018.

Please note!
If you wish to make use of the target ‘flexible work hours’, your request will be approved unless compelling business operational reasons preclude this. The confirmation email you receive after you have registered your hours in the KAT web application contains a form for you and your superior to write down and register the arrangements. This form has to be submitted to the Servicedesk Human Resources.

Please note!
If you wish to make use of the target ‘flexible work hours’ several calendar years in succession, you must re-apply via the KAT web application each year at the beginning of the year and re-submit the form to the Servicedesk Human Resources.

 Target: contribution trade union

Please note!
You cannot use the source ‘hours’ for this target.

To qualify for reimbursement of trade union dues, you must be a member of a trade union for the entire calendar year 2018 and also pay the relevant dues for this. The following organizations are considered ‘trade unions’ in this respect:

  • FNV (ABVAKABO, AOb)
  • CNV (CNV Publieke Zaak, CNV Onderwijs)
  • AC/FBZ (AC-HOP)
  • CMHF (VAWO, VVP)

How does it work?

If requested by the Human Resources administration department, you must submit copies of bank statements showing that you have paid trade union dues for the entire calendar year 2018. This will subsequently be checked at random. The settlement of this target takes place in December.

How do you benefit?

Let’s say the membership fee of your trade union amounts to € 120 per year. Via the optional model you put up an amount of € 120 and opt for a settlement with your end-of-year bonus. Your tax rate is 40.40%. Because of the choice you have made, your gross end-of-year bonus will decrease by € 120. Your net end-of-year bonus will thus decrease by € 71.52 (€ 120 -/- 40.40% tax). By making use of the Optional Model for Employment Conditions for this target, you will, however, receive a net contribution of € 120. You will thus make € 48.48 profit.

Target: contribution professional association

 Please note!
You cannot use the source ‘hours’ for this target.

In order to be eligible for a contribution to the professional association (for example KIVI- NIRIA) fee, the employee has to be a member of such a professional association during the entire calendar year of 2018. The membership must concern a personal membership, the fee of which has to be paid by you. You are eligible for this target only if you have not yet received an allowance towards paying the fee from your faculty. There has to be a relationship between the membership and your work at the University. The settlement of this target takes place in December.

How does it work?

If required for the records of Human Resources, you must submit copies of your bank statements using which you demonstrate that you have paid the professional association fee throughout calendar year 2018. This will be checked subsequently by means of random checks.

How do you benefit?

Let’s say the membership fee of your professional association amounts to € 240 per year. Via the Optional Model you put in an amount of € 240 and opt for a settlement with your holiday bonus. Your tax rate is 40.40%. Because of the choice you have made, your gross holiday bonus will decrease by € 240. Your net holiday bonus will thus decrease by € 143.04 (€ 240 -/- 40.40% tax). By making use of the Optional Model for Employment Conditions for this target, you will, however, receive a net contribution of € 240. You will thus make € 96.96 profit.

Target: internet allowance

You can exchange money and/or hours for an allowance towards an internet connection at your home address that is exempt of taxes. This allowance comes to € 15 per month.

To qualify for an internet allowance, you must meet the following conditions:

  • At your home address, you have an internet connection predominantly charged on a fixed-cost basis, such as ADSL, cable, glass fiber or UMTS.
  • More than 10% of your internet use via this connection needs to be used for purposes related to your employment with the UT (use of agenda, email, the UT website, UT web applications, access to UT employee portal, etc.).
  • No UT staff member already receiving an internet allowance resides at your home address.

How do you benefit?

Let’s say you use the optional model to put in an amount of € 180 in June and opt for a settlement in instalments with your salary up to and including the month of December. This means that your monthly gross salary for the period of July up to and including December will decrease by € 30. With a tax rate of 40.40%, your net salary in this period will decrease by € 17.88 per month. On the other hand, you will receive a net allowance of € 30 per month. On an annual basis your profit amounts to € 72.72 (6 x € 12.12).

When can you choose?

You can state your choices for 2018 once-only between 1 January and 30 September. Once you have recorded your choices in the KAT web application you can no longer change or supplement them. However, there is an exception for the target ‘commuting expenses’. If you have chosen this target and there is a subsequent change in your commuting tract - for example, as a result of a change in work hours, a move or a (temporary) change of workplace - you can register this via the web application before 1 October 2018. In this situation you can only make use of the source ‘money’.

How do you state your choice?

The KAT web application remains accessible via the UT intranet up to 1 October 2018. This web application allows you to roughly calculate the financial consequences of a specific choice. When you have firmly decided on your choices, you can once-only record your choice via the intranet. After you have recorded your choice, you will receive a confirmation email.

Please note:
Your choice will not be final until you have agreed to the terms and conditions and have received a confirmation email. If you have not received a confirmation email, your choice has either not been saved yet or something has gone wrong. In the latter case, please contact Ms Stephanie Hesse: extension 2835, or send an email to
Keuzemodel-hr@utwente.nl.

Certain choices involve an additional administrative procedure. This procedure is explained in more detail in the information provided for each target.

 How do you access the KAT web application?

In order to use the web application and state your choice, you must log in using a user name and a password. If you are already logged in via the employee portal, you do not have to log in again when you open the application.

The web application requires access to a small selection of your personal details to make its calculations. The LISA Service Centre has sent you a letter containing your user name and password. No copies of this letter will be issued. Your user name consists of an ‘m’ (small letter), followed by the first 7 positions of your staff number. This number can be found on your staff card.

If you have forgotten your password, you can ask for a new one via the LISA self-service portal.

If you are unable to connect to the UT intranet either at home or at your workplace, you can call Stephanie Hesse (ext. 2835 / Spiegel, fifth floor) to make a telephone appointment to help you state your choice. You will need your user name and password.

Do you require further information?

If you have any further questions with regard to the Optional Model, please ask your Human Resources manager/adviser. You can also contact Stephanie Hesse: ext. 2835 or send an e-mail to keuzemodel-hr@utwente.n