The Selection Model: sources and goals

The Selection Model can be used to exchange your salary, holiday hours, holiday allowance or end-of-year bonus for a reimbursement (or additional reimbursement) of expenses. You can also buy or sell holiday hours through the Selection Model. For example, you may exchange your taxable end-of-year bonus (or part thereof) for a tax-free travel allowance. You may also choose to sell your holiday hours for extra income.

Exchange choices

The Selection Model allows you to exchange your ‘sources’ for ‘goals’. The job entitlements that you use in your exchange are known as ‘sources’. The benefits that you receive in return are known as ‘goals’. Almost all of your sources may be exchanged for goals. However, you cannot exchange ‘money for money’: this means that you cannot exchange your salary, holiday allowance pay or end-of-year bonus for extra income.

Sources

Below is a list of the sources that may be exchanged; each source is accompanied by an explanation of the factors that you will need to take into account.

Salary 

You may exchange a portion of your salary. The amount of salary that you exchange will be deducted in equal amounts over a six-month period. Your amount of your gross salary may not be lower than the statutory gross minimum wage. This will be automatically calculated in BASS. The choices that you make may affect the calculation of salary-related benefits. Find out more about the implications of Selection Model choices.

Holiday hours

You may sell your holiday hours and exchange the subsequent value for one of your goals. One holiday hour has an equivalent value of 0.704 percent of the gross monthly salary that you will be paid on the first day of the month in which you have made your choice.

  • You may only use full hours.
  • You may use a maximum of 76 holiday hours per year.
  • You may only use holiday hours that have been registered in the Radboud University leave registration system.

Selling holiday hours will ordinarily provide you with a tax advantage, except when you exchange holiday hours for extra income.   

Holiday allowance 

You may use part of your holiday allowance up until 30 April in the same year. The amount of your holiday allowance may not be lower than the statutory minimum holiday allowance. This will be automatically calculated in BASS.  The choices that you make may affect the calculation of salary-related benefits. Find out more about the implications of Selection Model choices.

End-of-year bonus 

You may use part of your end-of-year bonus up until 30 November in the same year. The choices that you make may affect the calculation of salary-related benefits. Find out more about the implications of Selection Model choices.

Goals

Below is a list of the goals that you will receive in return for your exchange; each goal is accompanied by an explanation of the factors that you will need to take into account.

Commuting expenses (supplement) 

Is this a tax-free goal? Yes. 

You can get an additional commuting allowance. Any commuting expenses that have already been reimbursed by Radboud University will be deducted from this amount. Find out more about getting a commuting expenses allowance. The allowance for your commuting expenses can be supplemented by up to 19 cents for each of the commuting kilometres that you travel. You may only do this if:

  • you have travelled to campus for work,
  • you have submitted the claim for the related commuting travel expenses in BASS
  • your claim has been processed by the Payroll Administration office.

Even if you do not receive a travel allowance at all because you live at a distance of less than 11 km and do not travel by bicycle but you would like to apply for a travel allowance using the options model, you will need to enter the days in which you have travelled in BASS.

Buying a bicycle 

Is this a tax-free goal? Yes. 

If you buy a new bicycle and also take out bicycle insurance or buy extra accessories such as a bicycle helmet, you may be reimbursed for these at least once every three years. You new bicycle may either be a regular or electric bicycle. It is also possible to apply for reimbursement of a new battery for an electric bicycle and/or a major service instead of buying a new bicycle. The maximum allowance that may be given for a bicycle is €1,500.00, including VAT.

  • You must use your bicycle to cycle (partially) to the university on more than half of the number of days that you work.
  • You were employed as a staff member at the university at the time that you purchased the bicycle.
  • You must declare all of your costs at the same time.
  • You must submit your invoice and proof of payment and your bicycle declaration, in which you have declared that you actually use the bicycle for commuting purposes. 

Training expenses 

Is this a tax-free goal? Yes. 

You can get an additional allowance if you wish to take a study or training programme.

  • Radboud University will reimburse at least 50 percent of the training expenses. 
  • Any training expenses that have already been reimbursed by Radboud University will be deducted from this additional allowance.
  • You must submit your invoice and proof of payment for the study or training programme.  

Trade union contribution 

Is this a tax-free goal? Yes. 

You can be reimbursed for the trade union contribution that you have paid. Such contributions include those from trade union organisations like FNV, CNV, CMHF and AC/FBZ. Expenses associated with professional organisations may not be used in the Selection Model. You must submit your invoice and proof of payment or the trade union’s annual income statement. 

Professional literature, congresses, seminars and symposia 

Is this a tax-free goal? Yes. 

You can get an additional allowance for expenses that are associated with professional literature, conferences, seminars and symposia.

  • Any expenses that have already been reimbursed by Radboud University will be deducted from this amount.
  • You must submit your invoice and proof of payment of your expenses.

Home internet expenses 

You receive an internet allowance of €25.00 per month. This allowance cannot be supplemented in the Selection Model.

Extraterritorial expenses 

Is this a tax-free goal? Yes. 

You can get an allowance if you have come from abroad to work at Radboud University, or if Radboud University has sent you abroad.

  • The 30 percent reimbursement ruling does not apply to you. 
  • Radboud University will not reimburse you for extraterritorial costs.
  • You must submit your invoice and proof of payment of your expenses.  

Art, culture and sport allowance 

Is this a tax-free goal? Yes. 

All staff members will receive an art, culture and sport allowance through the Selection Model. This allowance amounts to €100 on a full-time basis and is untaxed. The arts, culture and sports allowance can be used as untaxed compensation for activities and courses relating to art and culture, or for a sports club membership. When submitting these expenses for reimbursement, you should use the source ‘arts, culture and sports allowance’, and not any of the other sources. Examples of these expenses.

Extra holiday hours

Is this a tax-free goal? Not applicable.

You can get additional holiday hours in exchange for part of your salary, holiday allowance and/or end-of-year bonus. You can get up to 76 extra holiday hours per year, or 16 extra holiday hours per year if you participate in the Senior Staff Scheme.

  • You may only use full holiday hours. 
  • You must use your holiday hours in the same calendar year, unless you are saving them for a sabbatical, a longer consecutive period of leave or training leave, or you plan to use them to extend your period of parental leave. 
  • These holiday hours may not be exchanged for other goals.   

Additional income 

Is this a tax-free goal? No.

You can get an allowance in exchange for the holiday hours that you have submitted. The choices that you make may affect the calculation of salary-related benefits. Find out more about the implications of Selection Model choices.

  • The number of holiday hours that you may sell must be higher than the statutory minimum number of holiday hours.
  • The maximum number of holiday hours that you may sell is 38 holiday hours.

Contact

Get in touch with your personnel HR officer.

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