Can an employer pay the full AOV/AWW, AZV, AVBZ and BVZ premium?
Yes, that’s possible. The employee then no longer pays their own share of the premium. This means their net salary goes up.
What changes for each premium?
- AVBZ and BVZ (special medical costs and basic health insurance): the net salary goes up by the employee premium that is no longer deducted.
- AOV/AWW and AZV (old-age and widows’/orphans’ pension, and general health insurance): the amount the employer pays on the employee’s behalf counts as wage. This raises the wage that Wage Tax is based on, so the Wage Tax also goes up.
Another option: choose your own percentage
The employer doesn’t have to pay the full premium. In Celery, you can also enter a different employer percentage. This can be any percentage between the minimum and maximum employer contribution.