Anniversary bonus tax reversed after objection AOb
De AOb has successfully challenged tax withholding on an anniversary bonus. As a result, a former teacher who missed out almost half of that will still receive his anniversary bonus untaxed. “I was withheld 1881 euros in tax,” says Freek Kennis, former lecturer at the Hogeschool Utrecht (HU). "While colleagues were previously paid their entire gross salary net."
Picture: Type tank
Teaching staff who have worked in education for 25 or 40 years can count on an anniversary bonus. That is a nice gift, because the gross salary due to the anniversary is credited net to the salary slip for one time. Still, some of the AOb cases in which tax is withheld. “It mainly concerns employees from MBO and HBO,” says AOblawyer Niels Buijense.
Withholding
According to AObsector manager Roelf van der Ploeg has since last year more often withheld tax from the bonus. "In the CLA HBO states that school boards may pay the anniversary bonus once untaxed. This concerns personnel who have worked for 25 or 40 years in one of the sectors associated with the ABP pension fund. ”
Since last year, universities of applied sciences have more often withheld tax from the bonus
The tax authorities consider this to be 'too broad a concept'. Van der Ploeg: “They believe that it should concern the number of years with one employer or under one collective labor agreement. So if you first worked for 35 years in a secondary school and then 5 years in higher professional education, you are not entitled to an untaxed anniversary bonus. The service brought this up last year a letter to employers' organizations let them know. As a result, there were universities of applied sciences, such as the Hogeschool Utrecht and the Haagse Hogeschool, that started withholding tax. ”
Important periodically
Former Knowledge teacher who worked at the HU as a Sports & Games teacher expected a net gratuity of € 3829. “I even retired six months later for that, because it is quite an important period. It's about a lot of money. ” When his pay slip came in, he came home from a rude awakening. “Tax was withheld. It was about 1881 euros. While I was in military service, worked for two years in primary education, two years in secondary education and 35 years in higher professional education. So I did surpass those XNUMX ABP years. ”
Former teacher Freek Kennis postponed his retirement for six months due to his anniversary bonus
Equal monks
Kennis took his pay slip to the AOb. Lawyer Buijense discovered after some research that the tax authorities themselves have virtually the same rule as in the collective labor agreement for higher professional education. "I found out that as of January 1, 2020, the jubilee bonus has been arranged with the tax authorities in the CLA Rijk. It literally says: 'The time worked for a jubilee benefit counts as the time worked in which you accrued ABP pension'. Also in the scheme for this it was about time spent at ABP. Then I knew they had an almost identical arrangement."
Buijense therefore has a Wob request submitted. "In the request I asked whether the employees who celebrate an anniversary to the tax authorities, therefore, hand in half because tax is paid on it." This appeared to not be the case. “Between 2014 and 2018, 6387 employees celebrated an anniversary with the tax authorities. All these employees did not have to pay tax on their bonus, ”says Buijense. “So suppose you have worked in education for 35 years and switch to the tax authorities with the same scheme, then you will receive the full amount. I think there is legal inequality here. ”
AOblawyer Buijense discovered after some research that the tax authorities themselves have almost the same rule as in the collective labor agreement for higher professional education and do pay untaxed
De AOblawyer lodged an objection and requested the money lost from the bonus back to Kennis via the wage tax. The former teacher recently received good news. The service ruled that HU should not have withheld payroll tax from the anniversary bonus. In an email, the service announced that it would refund the 1881 euros.
AObsector director Roelf van der Ploeg: 'It's about real money, not a few dimes'
Whole sector
AObsector manager Van der Ploeg wants the rule to apply again to the entire higher professional education sector. “It's about real money, not a few dimes. Moreover, this scheme has always been implemented like this and since last year it has suddenly become a problem. That is why I have been talking to the tax authorities for some time to record this in the Payroll Tax Handbook so that there is no longer any confusion about this. ” The talks with the tax authorities are, according to the sector manager, constructive. "I am hopeful that it will work and that the tax authorities will provide clarity to the schools."
Former Knowledge teacher is happy. “I have been retired for a while now and can finally close this chapter. Although I am only completely happy when the money is in my account."
Tax withheld? Sign up!
After the successful objection, the AOb will submit requests for revision to the Tax Authorities on behalf of all members who have had to deal with this. Please contact the AOb as:
- you received an anniversary bonus in the period 1 January 2014 to the present day (25 or 40 years of service)
- tax has been withheld from this anniversary bonus
If you meet these conditions, send an email to info@aob.nl with the subject: anniversary bonus and your AObmembership number. Enclose the following documents in the appendix: the salary slip of the month in which the anniversary bonus was paid, the annual statement of the year in which the bonus was paid and the final assessment of the tax authorities for the year in which the bonus was paid.
