Module 120 min2427 wordsFree — no account
Capital-forming payments: what the employer pays, transfers and reports on the payslip
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 183 words · 2 min
Practical case
Agreed top-up and own wage portions on one payslip
Ms Yilmaz earns 3,200 euros gross a month. Under the collective agreement the business also pays 20 euros of capital-forming payments. She asks in writing for a further 20 euros a month to be taken from her salary, and both amounts are to flow together into her fund savings plan. What monthly gross is taxable and subject to contributions, and how much reaches the fund company in a year?
Hint: Separate the amount that is added to the wage from the one already contained in it.
Show the solution
The agreed top-up of 20 euros is paid on top and raises gross pay from 3,200 to 3,220 euros; under section 2(6) it is fully taxable and subject to contributions. The 20 euros of wage portions come out of the 3,200 euros themselves and do not change gross pay. Because both amounts are transferred together, the 13-euro floor for separate wage portions does not apply. The fund company receives 40 euros a month, so 12 times 40 euros a year.
Answer: 3,220 euros gross a month, 480 euros a year
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