About categories of employees in Sint Maarten
What are categories
In Celery, category means: part of a classification.
By this we mean that employees are classified into different categories in order to be able to properly organize taxes and premiums, among other things.
The various categories are listed below.
Standard
This is actually the most common category.
Only when an exception applies to this, do you choose one of the following categories.
Pensioner
This category only applies on pension payments paid by a pension insurance company or in case of an in-house retirement pensionplan.
This category does not apply to wages from current employment, even though the employee has reached the pensionable age.
When you select this category, all standard taxes and premiums aply, except for the SVB ZV/OV premiums.
In case AOV/AWW premium is applicable, the AOV-Gliding Scale is applied automatically. For a pensioner with a foreign tax liability certain exemptions may apply, which you have to set yourself.
The Basic discount is not applied by default and must be activated manually if you want to apply it.
If you choose this employee category, Celery does not ask for working hours per day and working days per week.
The term gross salary has also been replaced by gross pension and the pay slip has been renamed to pension specification.
Ex-patriate (with tax ruling)
This concerns an employee for whom the expat tax status (ruling) has been applied for and granted.
In general, net wages are agreed with ex-patriates.
The advantage of an expat status is that the net wages do not have to be grossed up and, therefore, wage tax is calculated over the net wages agreed on. These net wages will have to be entered under wage code ‘wages’ in Celery – as if it concerned gross wages.
In addition, all social insurance premiums are usually fully paid by the employer and the wage tax calculated and deducted will be repaid by means of an untaxed compensation, resulting in ‘gross wages’ for an expat that equals the net wages. Of course other deductions than wage tax and premiums can be included in the net wages, for instance a deduction for a loan or advance payment.
An expat is not entitled to the deduction of 'acquisition costs' and on Curacao the first ANG 15,000 a year in taxed fringe benefits are not taxable.
If the category ‘ex-patriate (with ruling)’ is chosen, all deviations from a regular employee mentioned above will automatically been taken into account.
Intern (resident)
This category is to be selected for a local intern, when it concerns a mandatory internship for school/studies.
The internship remuneration is less than the applicable minimum wage. For this you can copy the wage code 140 and give the name internship allowance
These interns cannot be SVB ZV and OV-insured and, therefore, premiums are not payable. Wage Tax, AOV/AWW and AVBZ premium will have to be paid for internship remuneration.
If the category ‘intern (resident)’ is selected, all deviations from a regular employee mentioned above will automatically been taken into account.
Intern (non-resident)
This category is to be selected for a foreign intern, when it concerns a mandatory internship for school/studies
The internship remuneration is less than the applicable minimum wage. For this you can copy the wage code 140 and give the name internship allowance
These interns cannot be SVB ZV and OV-insured and because the interns lives abroad, no AOV/AVV is payable either. Wage tax and AVBZ premium are payable for such an internship remuneration. In principle, not applying AOV/AWW premium requires a ruling to be requested, which Celery expressly recommends.
If the category ‘intern (non-resident)’ is selected, all deviations from a regular employee mentioned above will automatically been taken into account.
Proforma
This category can be used to draw up gross / net wage calculations and to make wage costs transparent.
All standard taxes and premiums apply to a pro forma employee.
You can add all institutions and wage codes to this employee that you can also use for an employee in the "standard" category.
Although this employee is mentioned in the wage run, this employee is not included in the final salary processing. This allows you to make a gross-net calculation for final processing and assess the wage costs.
A proforma employee is not included in the final output and therefore also not in the invoicing