Curaçao – Personal Contribution Field for Phone Fringe Benefit (Wage Codes 500/501)
If the employer covers phone connection costs for an employee, wage code 500 (Taxed fringe benefit company phone) applies.
Set the "Number of phones" field to determine the automatic taxable addition per period.
The minimum is XCG 40.00 per month per phone (XCG 480.00 per year).
If the employee pays part of the phone costs themselves, enter that amount in the "Personal contribution per month" field on the wage code 500 configuration screen.
Celery automatically generates wage code 501 (Deduction own contribution fringe benefit phone), which deducts this exact amount from the employee's net pay.
If there is no personal contribution, leave this field at 0.00. Wage code 501 will not appear.
On the payslip, wage code 500 shows the same amount under both Income and Deductions in the same line.
This is expected: it raises the taxable base for wage tax and social premiums, but the amount itself is not paid out.
Note: this automatic deduction behavior is specific to wage code 500 (phone).
For other fringe benefits (company car, housing, etc.), entering a personal contribution only adjusts the taxable value. It does not automatically deduct anything from net pay.
For those, a separate wage code must be created and linked to the employee to actually withhold the contribution.