Regulations governing employment conditions Selection Model

In addition to and taking account of chapter 5 of the Collective Labour Agreement of Dutch Universities, the employer establishes the following regulations.

Section I General stipulations

Article 1 Definitions

In these regulations, the following terms will be defined as follows:

1. Radboud University: Stichting Radboud Universiteit (Radboud University Foundation);
2. Collective Labour Agreement: Collective Labour Agreement Dutch Universities;
3. Law on Income Tax: Wet op de loonbelasting 1964 (Dutch law on income tax from 1964);
4. Implementation regulation IT: Uitvoeringsbesluit loonbelasting 1965 (Dutch income tax implementation decree from 1965;
5. Wage tax: income tax/social insurance premium, premiums for employees’ insurance and income-related contribution to Zorgverzekeringswet (health insurance law);
6. Tax-free compensation: an amount paid by Radboud University to the employee to cover certain expenses incurred by the employee and which does not have to be included in the employee’s salary on the basis of the tax regulations;
7. Exchange choice: exchanging a source, as described in article 4, in order to obtain a target, as described in article 9.

Article 2 Participating in the Employment Conditions Selection Model

1. All employees of Radboud University are eligible to participate in the Employment Conditions Selection Model, with the exception of student assistants, employees who work on a reimbursement basis (on-call staff), interns, and employees in holiday jobs.
2. For part-time employees, the official number of work hours per week does not influence the maximum extent of sources that can be used. Article 1.4, paragraph 5 of the Collective Labour Agreement (the pro rata principle for part-time employees) does not apply, unless explicitly stipulated otherwise.

Article 3 Time period for making the exchange choice

1. The employee can make exchange choices throughout the year.
2. The employee should notify the employer of the exchange choice before the first day of the month in which the source is usually paid. For the holiday allowance, this is before 1 May of the current calendar year. For the year-end bonus, this is before 1 December of the current calendar year. 

Section II Sources

Article 4 Sources

1. The employee may use the following sources in an exchange choice:
   a.    holiday hours;
   b.    salary;
   c.    holiday bonus;
   d.    end-of-year bonus.
   e.    expense budget for arts, culture, and sport
2. The total amount of sources an employee uses for an exchange choice in a calendar year (with the exception of holiday hours and the arts, culture, and sport budget) should not exceed 30% of the pensionable salary before the Employment Conditions Selection Model is applied. This makes it possible to leave out the reduction of the pensionable salary after applying the Employment Conditions Selection Model.
3. In the selection model, employees receive an arts, culture, and sport expense budget of €100 tax-free per year. This arts, culture, and sport expense budget is determined in proportion to the part-time percentage and can only be spent on the arts, culture, and sport expense target. The reference date for determining the size of the part-time percentage is the 1st day of the month in which the employee makes the exchange choice. The arts, culture, and sport expense budget cannot be allocated in any other way.
4. Employees for whom the 30% scheme applies (the proof regulation), as described in article 31a, paragraph 2, sub e in the Dutch law on income tax and article 10e ff of the Implementation regulation IT, may only use the source holiday hours and the source sports expenses budget. The other sources may not be used.

Article 5 Holiday hours and compensation hours

1. Using holiday hours as a source is only possible if the holiday hours have been registered according to the leave registration system as used and offered by the employer.
2. Holiday hours refer to the non-statutory holiday hours that are assigned for the calendar year in question, the non-statutory holiday hours of previous years that have not been taken yet, and the compensation hours from the relevant calendar year. The employee can use a minimum of one holiday hour and a maximum of 76 holiday hours per calendar year.
3. The value of a holiday hour is determined to be 0.704% of the full-time gross monthly salary on the first day of the month in which the employee makes the exchange choice.
4. A limitation to the maximum number of holiday hours an employee may use is that the statutory minimum number of holiday hours per year should stay intact. Following the stipulations in article 7:634 Dutch Civil Code, four times the agreed number of working hours per week should remain for the employee to use for holiday, the statutory holiday hours. This results in the following required remaining holiday hours for a full-time employee: 152 when using the standard number of working hours; 160 when using the plus variety; and 144 when using the minus variety. This calculation will be made pro rata for part-time employees (see also the Regulations governing flexible working hours RU Nijmegen).
5. The holiday hours used are deducted from the total non-statutory holiday hours and compensation hours that the employee is entitled to.

Article 6 Salary

1. Using salary as a source may not result in a salary below the statutory minimum wage, as described in the Dutch Law on minimum wages and minimum holiday allowance.
2. Per exchange choice, the salary is deducted monthly in six equal parts, following the month in which the exchange choice is made.

Article 7 Holiday bonus

1. Using holiday bonus as a source must not result in a holiday bonus below the statutory minimum holiday bonus, as described in the Dutch law on minimum wages and minimum holiday allowance.
2. The exchange choice in which the holiday bonus is used as a source should be made before 1 May of the relevant calendar year.

Article 8 End-of-year bonus

The exchange choice in which the end-of-year bonus is used as a source should be made before 1 December of the relevant calendar year.

Section III Targets

Article 9 Targets

1. The targets used in an exchange choice can be:
   a.    (additional) Travel expenses commuting
   b.    Bicycle commuting
   c.    Training expenses
   d.    Trade union contribution
   e.    Expenses for congresses, seminars, symposia, and (additional) professional literature
   f.    Extraterritorial costs
   g.    Arts, culture, and sport expenses
   h.    Extra holiday hours
   i.    Extra income
2. The exchange choice for a target should be made, at the latest, within one month after the end of the calendar year in which the costs for the target have been calculated. This means that the exchange choice must be made no later than 31 January of the following calendar year. Exception to this are the additional travel expenses for commuting as referred to in Article 10. The exchange option must be made no later than 30 November of the current calendar year. Choices made after 30 November will be settled with sources for the following calendar year.
3. The employee is to provide proof of the targets mentioned under paragraph 1, sub b, c, d, e, g, and the employee should be able to submit an invoice in the employee’s name with the chamber of commerce number and VAT. In the event that the maximum invoice amount is €100 for professional literature, the invoice does not need to be issued in your legal name. If the target is an arts, culture, or sport expense, then a payment method in the employee’s legal name can be submitted.

Article 10 (Additional) travel expenses for commuting

By exchanging sources, the employee is eligible to receive an (extra) tax-free compensation for travel expenses for commuting. The Regulations governing tax-free compensation (additional) travel expenses for commuting RU Nijmegen apply here.

Article 11 Bicycle commuting and bicycle related expenses

1. The employee is allowed to use sources from the year in which the exchange choice is made for tax-free bicycle compensation (either with or without electrical pedal support) and bicycle insurance/accessories or a new battery for an electric bicycle and/or significant maintenance on the bicycle once every 3 calendar years. The condition for this is that the employee actually uses the bicycle for commuting on over half of the number of travel days a year. This also includes using the bicycle for before and after transport (for instance, to and from the train station).
2. The employee must declare their use of a bicycle by signing a bicycle statement. When making the exchange choice, the employee should submit this bicycle statement to the employer.
3. The actual costs for the bicycle, bicycle insurance and accessories are compensated up to a maximum of €1,500 (including VAT).

Article 12 Training expenses

In addition and without prejudice to the stipulations regarding educational facilities in article 6.10 of the Collective Labour Agreement, the employee may use the sources for a tax-free compensation of the costs of a study or course, to the extent that this is not reimbursed by Radboud University following article 3 of the Regulations governing Education Facilities of Radboud University.

Article 13 Trade union contribution

The employee may use sources for a tax-free compensation of the trade union contributions paid by him/her.

Article 14 Costs for congresses, seminars, symposia and professional literature

The employee may use sources for a tax-free compensation of the costs for additional professional literature and of congresses, seminars and symposia, including the related travel and accommodation expenses, if and to the extent that they are not already reimbursed by Radboud University.

Article 15 Extraterritorial costs

1. Participating in the 30% scheme (the proof regulation), as meant in Article 31a, paragraph 2, letter e of the Law on Income Tax and Article 10e ff of the Implementation regulation IT, forms part of the Employment Conditions Selection Model.
2. Should the 30% scheme (the proof regulation) not apply to the extraterritorial employee, as meant in Article 10e of the Implementation regulation IT, the employee may use sources for a tax-free compensation of extraterritorial costs. Extraterritorial costs include costs that are incurred by applying for or transferring official documents, such as a visa or driver’s license, but also costs of a medical examination and vaccination (see decree CPP2003/641M of the State Secretary of Finance).

Article 16 Arts, culture, and sport expenses

The employee can use the arts, culture, and sport expenses budget of €100 per year (or a proportionate amount in the case of a part-time position) for a tax-free arts, culture, and sport compensation for a sports membership. This compensation is intended for art- or culture-related activities or sports memberships that promote vitality. It is not possible to use other sources for tax-free arts, culture, or sports expenses.

Article 17 Extra holiday hours

1. By using the sources salary, holiday bonus and/or the end-of-year bonus, a maximum of 76 extra holiday hours can be obtained per calendar year.
2. The extra holiday hours will be added to the non-statutory holiday hours of the year in which the exchange choice is made or must be used for the targets as mentioned in Article 18.

Article 18 Saving holiday hours

Annually holiday hours may be saved for an extended period of leave, to be used for:

• sabbatical leave;
• long-term, consecutive leave, to be determined by oneself, or temporarily working fewer hours per week;
• extending parental leave; and
• educational leave.

The Regulation multi-annual savings model holiday hours RU Nijmegen applies here.

Article 19 Extra income

1. The employee is entitled to use up to 38 holiday hours per financial year in exchange for extra income.
2. The value of a holiday hour is determined to be 0.704% of the full-time gross monthly salary on the first day of the month in which the employee makes the exchange choice.
3. The extra income, minus the wage tax, takes place in the month following the month in which the exchange choice is made.

Article 20 Tax conditions

Targets can only be paid or supplied tax-free if there is a possibility to do so in the tax regulations and the employee meets the conditions stated. Should there be an alteration in the tax regulations, the altered regulations apply. The employee is obliged, when asked to do so, to prove he meets the tax conditions in a way that is indicated by Radboud University. A possible additional collection of taxes by the tax authorities, including possible interest and fines, on the basis of not meeting these conditions will come solely at the cost of the employee and will be claimed by the employee.

Section IV Other stipulations

Article 21 End of the employment

1. The right to participate in the Employment Conditions Selection Model ends on the day the employment agreement with the employer ends.
2. If the employment agreement with the employee ends and:
   a.    the target of a granted exchange choice has been paid, but
   b.    the source used has not be reduced following the exchange choice,

then a settlement will take place in the last salary payment or on the financial final payment.

Article 22 Illness and extraordinary leave

1. In case of disability or illness and partial extraordinary leave, agreements on reducing the salary in the Employment Conditions Selection Model will initially remain unchanged.
2. Should the employee have been out of office for one or more extended periods because of holiday, illness, leave or a different reason, the travel compensation for commuting is re- calculated, meaning that no tax-free compensation can be claimed for the extended period of leave. There is a case of extended leave if the consecutive period of absence is longer than 6 weeks. In the case of illness, the travel compensation is only paid again upon recovery on the first day of the month following the month of recovery. Please also see article 6 of the Regulations governing travel and moving Radboud University.
3. In the case of full extraordinary unpaid leave, participation in the selection model will, after review by the employer and after consultation with the employee, be suspended, or a settlement on the net salary will take place, prior to the leave being granted.

Article 23 Consequences of the exchange choice

1. Depending on the individual situation of the employee and the exchange choice(s) made, participating in the Employment Conditions Selection Model may have additional consequences for the calculation of salary-connected bonuses, for the taxable income as basis for social security benefits, such as unemployment benefit and disability benefit, and the basis for the income-related benefits, such as housing, childcare, and health care benefit. The lowered salary after applying the Employment Conditions Selection Model is used as the basis.
2. The salary reduction does not influence the calculation of the holiday bonus and end-of-year bonus. The salary before the Employment Conditions Selection Model forms the basis for this calculation.
3. The employee is personally responsible for the consequences of the exchange choice(s). The employee is accountable and bears the risk of any consequences.
4. Radboud University would like to emphasise to the employee that exchange choice(s) made may carry additional consequences, as specified in this article.

Article 24 Changes in personal circumstances

The employee is obliged to inform the employer immediately and in writing of any change in personal circumstances that might influence the application of these regulations.

Article 25 Entry into force

These regulations enter into force on 1 January 2022.