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Decision of the Minister for Home Affairs and Kingdom Relations of 18 December 2015, No 2015 -0000734306, laying down policy rules on the application of the Law normalization top officials public and semi-public sector with effect from 1 January 2016 (Policy Lines WNT 2016)
The Minister of Internal Affairs and Kingdom Relations, acting in accordance with the Ministers of Social Affairs and Employment, of Foreign Affairs, of Security and Justice, of Education, Culture and Science, of Finance, of Defence, of Infrastructure and the Environment, of Economic Affairs, of Health, Welfare and Sport, for Foreign Trade and Development Cooperation, for Living and Driving Service, as well as the State Secretaries of Security and Justice, from Education, Culture and Science, of Finance, of Infrastructure and the Environment, of Economic Affairs, Social Affairs and Employment and Health, Welfare and Sport;
Having regard to Article 1.10 of the Law normalization top officials public and semi-public sector ;
Decision:
The As Annex The policy rules attached to this Decision shall apply for the year 2016 in respect of the implementation of the Law normalization top officials public and semi-public sector and the provisions based thereon, including implementation and enforcement by or on behalf of the ministers of that law and the officials designated for that purpose by them.
This decision is cited as: Policy rules WNT 2016.
This Decision shall enter into force with effect from 1 January 2016.
This Decision will be Annex and the notes in the Official Gazette are placed.
TheMinister
from Home Affairs and Kingdom Relations,R.H.A. Plastrong
The Law normalization top officials public and semi-public sector is quoted in these policy rules as "the law" and abbreviated as "WNT" and may, in the application of these rules, in addition to the legal citation title of this Act, be shortened as: Standardisation top-income law.
These policy rules apply to the implementation of the Agreement as from 1 January 2016. WNT and the provisions based thereon, including implementation and enforcement by or on behalf of the Ministers, and in the exercise of the supervision of compliance with the law and the provisions based thereon, by the officials designated for that purpose.
Of a legal person as referred to in Article 1.3, first paragraph, part b, of the WNT where one or more legal persons (public entities) established under public law (public bodies) pursuant to the Statute or under an agreement with respect to an association or foundation:
(a) appoint one or more members to the Board;
b. nominate one or more members of the board for the purposes of appointment;
c. may block the appointment of one or more members to the board;
(d) appoint, or nominate, one or more voting members in a supervisory body (supervisory board) who may only cast or cast a fifth or more of the votes in that body;
e. otherwise influence the management or policy, similar to the influence referred to in points (a) to (d).
(1) In defining top officials of legal persons or bodies governed by private law, it is the group of senior management within a legal person or institution, providing management services to the Whole legal person or institution ; in addition, the criteria are separate (see explanatory note on the explanatory statement). Adaptation Act WNT , Chamber Pieces II, 33 715, nr. 3, paragraph 5). So someone is classified as a top official if he/she:
• is among the highest performing and supervisory bodies of a legal person or institution (which shall be automatically to the head of the whole legal person or institution);
• belong to the highest subordinate or the members of the group of highest subordinates to that body and in this role (jointly) is responsible for the whole legal person or the institution as a whole;
• is responsible for the day-to-day management of the whole legal person or the institution as a whole.
In practice, a person can also meet several criteria at the same time.
It may be that a location or location manager should be considered as a top official, where that member is a member of the central management team in which decisions are taken for the entire institution or legal person.
A Director of Finance or a Director P&O of an institution is covered only by the definition of top official, if he/she is a member of such a central management team.
2. Depending on the organization chart, members of only one management tier will be considered as top officials, while another institution or legal person will be members of multiple management layers as a top-level management group. Senior officials shall be considered. By institution or legal person it will be necessary to consider which staff members are to be classified as the top official. In some institutions, both the board and the members of the management team, or the director of the institution, shall be considered as the top official. If there is also a supervisory board in a foundation, the members of the board will also be included in the definition of top official.
3. In the specific case, those who are to be considered as a top official are primary members of the organisational structure, as provided for, for example, in the statutes and/or an organogram. Since the concept of top official material must be interpreted, the person who does not, according to the formal organisational structure, but according to his actual work, gives direction to the whole legal person or institution, is also to be used for the application of the WNT Qualified as a top official.
1. The organizational structure, as provided for example by the bylaws and/or an organogram, determines primarily who is a supervisor within the meaning of the WNT . The person who, under the terms of the statutes and/or the organisation chart, is part of the highest supervisory body, is thus regarded as a supervisor. In each case, the supervisory authority shall be deemed to be the members of a supervisory board or board of directors.
Where an institution does not have a supervisory board or board of supervisory directors, it may be entrusted with (internal) supervision of any other body or staff member. Since the concept of top official material must be interpreted, a top official who, at the highest level, is responsible, at the highest level, or according to his actual work, is solely responsible for supervising (members of) the highest level of work. executing body for the application of the WNT Qualified as a supervisor.
(2) Within a body of a legal person or institution, both senior staff members and referred to in Article 4, as supervisors referred to in this Article, may sit. This may be the case if the highest executive body is also the highest supervisory body. In order to determine who is a top official within that body and who has authority, either the formal or the actual allocation of powers of competence. It is therefore a determining factor of what the relevant top official is doing formally or in actual fact. It may, in principle, be based on what is contained in the statutes and/or the rules of law. A top official solely responsible for supervisory tasks shall be considered to be a supervisor. However, where a top official has executive tasks or co-directs the entire legal person, he shall be used for the purposes of applying the WNT As a senior officer, not a supervisor.
1. a former senior official shall be involved if the staff member:
a. In the past-but after 1 January 2013-a position has been held as a top official; and
(b) a function as a non-top official shall be performed upon completion of the function of the same institution or legal entity.
During this period of job performance in the other function, the staff member shall qualify as a 'former senior staff member'.
2. Under circumstances, a top official remains after laying down his duties for the application of the WNT qualified as a top official and not as a former senior official. This applies, in any event, to the situation in which the continuation of employment in a position as a non-top official is part of the agreements made as a top official for the termination of the service. This is also the case in the situation where a top official appointed as a relocation candidate in the context of a reorganisation is temporarily fulfilling a function as a non-top official in advance of a final relocation within the (i) organisation or dismissal if relocation is not possible.
3. The law does not have a limitation in time of the obligation to disclose information about former top officials. As long as the former top official is in office with the same legal person or institution, the remuneration data must be included in the financial reporting.
(1) The individual WNT maximum applicable to an individual top official may be calculated as follows:
Where:
y = individual WNT maximum
x = the applicable WNT annual ceiling for the respective function
a = part time factor
b = the number of calendar days (non-working days) between the start and end of function performance, in the calendar year.
(2) The salary may not exceed the maximum remuneration, even if the total working time of a full-time staff member is actually more than the total working time. In the case of a part-time factor of more than 1 FTE, the size of the service to calculate the remuneration ceiling shall be set to 1 FTE.
1. WNT Does not normalize the total remuneration of different functions to different WNT settings. The remuneration of each function covered by the WNT must be subject to separate examination of the law.
2. By way of derogation from this is in a mother-daughter relationship as defined in the law ( Article 2.1, fifth paragraph, WNT ) The sum of the salary received by the mother and the salary shall be determined by the test or by the legal ceiling for the daughter. This shall apply:
a. if the top official is working at a WNT institution that is on the annexes to the WNT shall also operate in the case of a subsidiary of that institution (related legal person as defined in Article 1 (m)); or
b. if the top official of a government organization intended to Article 1.2 , also employed by a foundation or association in which that public organisation appoints one or more members to the board, or exercises influence over management or policy in a different way.
(3) If the top official of the same legal person or institution carries out two similar functions in respect of which an equal remuneration limit applies in the same calendar year, the remuneration of the two functions may be added together to to determine whether the legal ceiling is met. These can be two consecutive similar functions or two similar functions that are performed at the same time.
Although the Repair Act WNT does not have retroactive effect, Article 2.10, third paragraph, WNT applied for a period of non-activity before 28 November 2014 as if the WNT Repair Act had already entered into force during that period. Therefore, in so far as the period prior to 28 November 2014 has not worked in advance (in part) at the end of the service, it is not prohibited to engage in non-activity. However, the salary relating to a period of non-activity in anticipation of the end of the employment relationship shall be counted as a benefit for termination of service.
If one of the works to work is applicable and this route follows directly, coercive and unambiguously from a collective agreement or legal provision declared universally applicable, the remuneration shall be paid during the period of the period to which it relates from work to work trajectory, for the purposes of the law Not as a benefit due to the termination of a service but as remuneration.
In the application of Article 4, second paragraph, of the WNT Implementing Regulation are not included in the payment of benefits due to termination of service: payments in the form of payments of lump sum or in instalments to a mobility agency in the form of contract magic to replace benefits; referred to in Article 4, second paragraph, of the WNT Implementing Regulation, in so far as such replacement benefits in totality are not higher than the claims that would be made in totality for involuntary termination of the employment relationship.
If the person responsible in the financial reporting document has stated that full implementation of the disclosure requirement on the basis of Article 4.2 of the Act in respect of payments to mobility agencies for the reporting years up to 2015, no monitoring of compliance with this disclosure obligation will be exercised nor will enforcement be carried out on the basis of non-compliance with that obligation. In this case, the auditors do not have to carry out any audit (not for completeness nor accuracy) on this part of the financial reporting document.
1. Remuneration authorised under the transitional law may be increased only if that increase and the way in which it is calculated has been agreed prior to the entry into force of this Directive. the law (or if applicable: prior to the entry into force of the Reduction of WNT salary cap , the change of the Implementing Decision WNT by 1 January 2016, the ministerial arrangement, the amendment of the annexes to the law, or the modification of a class classification). The same shall apply where remuneration is first raised by the increase above the remuneration ceiling applicable to the top official.
2. Increases in the remuneration components which are directly, binding and unambiguous as a result of (an amendment to) a collective agreement or a statutory rule which has been declared to be binding prior to the date of the entering into force the law (or if applicable: prior to the entry into force of the Reduction of WNT salary cap , the change of the Implementing Decision WNT by 1 January 2016, the ministerial arrangement, the change of the annexes to the law , whether or not the modification of a class classification has become applicable, are considered increases that prior to the entry into force of the Act (or if applicable: prior to the entry into force of the Law reduction). The rate of remuneration of WNT, the amendment of the WNT Implementing Decision on 1 January 2016, the ministerial arrangement, the amendment of the annexes to the Act, or the modification of a class of classification) have been agreed. In that case, the transitional duty shall also apply to the increase.
(3) of the remuneration covered by the transitional law, individual remuneration components may be increased or reduced at any time, provided that they do not increase the total remuneration. This change shall not affect the applicable transitional law.
(4) Voluntary changes in remuneration or severance payments which result in a reduction of agreements which are subject to the transitional arrangements shall be without prejudice to the applicability of the transitional law. Voluntary reductions of (parts of) the pay or severance grant are encouraged. This also applies to voluntary non-application or non-implementation of a by-the- Art. 7.1, 1st member, WNT ) Respected increase.
In the event of a reappointment, the transitional period shall not be increased unless a contract of employment or appointment, with an indefinite duration, or a term of validity until after the reappointment and remuneration, and the severance payment, is not increased. In that case, the transitional law shall continue to apply. If the contract of employment or appointment is extended or a new employment contract or appointment is entered into, the transitional law, even if it does not change the previous arrangements regarding remuneration or severance payment, shall remain unchanged.
In the event of a legal merger, all rights and obligations shall be subject to the transferee's legal personality. This also applies to the appointments, contracts of employment and contract contracts, which remain in force in that case. If a top official at institution A becomes a top official by a legal merger at institution B, any applicable transitional law shall continue to apply. If new remuneration arrangements are made with the top official at or after the merger, the transitional period shall be lost.
In the case of a group of legal persons, the institution is free to choose whether the WNT remunerative data is included in the consolidated financial statements or separate financial statements of the legal person concerned. The exclusive entry in the consolidated accounts shall be sufficient to indicate the legal person where the function is to be performed.
Constructions in the application of the operating cost control system that evade or evade the WNT as an improper use of individualizable unconventional final charging constituents is not permitted. See also explanatory notes to the WNT Implementing Regulation and the answer to the question of Chamber questions on this topic (Appendix Acts II 2014/15, No. 106).
1. On the website www.topinkomens.nl, under the responsibility of the Minister of Home Affairs and Kingdom Relations, explanations are given about the particular case of and under the WNT For the purposes of:
a. (top) officials within the meaning of the WNT , other parties within the meaning of the WNT and the administrations of legal persons and institutions covered by the WNT;
b. accountants who, in the course of a audit of a financial reporting document, apply the correct application of the WNT shall be checked;
c. Other in the case of the implementation or application of the WNT Concerned (right) persons or institutions;
d. to monitor compliance with the WNT public officials, in so far as it does not cover the application of sector-specific rules.
2. The information contained on the website www.topinkomens.nl has the character of general information for the groups referred to in paragraphs (a) to (c) of the first paragraph. It is put together with care, but decisions that they take on the basis of them are for their own account and risk.
3. In addition to legislative proposals, practical consultations such as models and examples will also be provided on www.topinkomens.nl.
1. Policy rules application WNT 2015 shall be withdrawn.
2. The first member shall not refrain from applying the policy rules referred to therein in the implementation of the law in relation to the year 2015. Those policy rules, including those relating to the top official without employment, shall remain part of the applicable standards framework for this particular year.
3. If a question about the application of the law for 1 January 2016 to occur after that date and the policy rules referred to in paragraph 1 do not provide, but these policy rules may be applied in addition to those policy rules.
These policy rules are cited as: Policy rules WNT 2016.
