Nederlands
When an employee is given a new company car, this can be registered easily in eveHRyday.
To enter a change regarding the company car, find the relevant employee by clicking on Employees in the left menu. Select the employee and click on Edit at the top. Then click on Company car and open the line.
New car
The first step in adding a new car is to enter the registration number, followed by the start date, which is the first day the car will be available to the employee. The relevant information will be retrieved from the Netherlands Vehicle Authority (RDW). Next, indicate whether the car is also for private use. If not, select a reason. If so, indicate whether a personal contribution applies.
Change car
If the employee already has a company car and will be driving a new car,
change the registration number and enter the start date for the new car. The relevant information will be retrieved from the Netherlands Vehicle Authority (RDW). Next, indicate whether the car is for private use. If not, select a reason. If so, indicate whether a personal contribution applies. The old car will be automatically discontinued.
Change to private use of car
Please note: You cannot simply adjust private use of the company car during the calendar year, as the choice for private use applies per calendar year. So private use is a choice per calender year and not per car.
1. Change from private use to no private use
If an employee starts driving another car and wants to choose not to use this car privately, this choice applies retroactively to all cars from the current calendar year. If there is no conclusive kilometer administration, this means that this change cannot take effect during but only as of the new calendar year.
If there is a conclusive kilometer administration (per car) and less than 500 km have been driven privately, the employee can still submit this application to the Tax Authorities so that the choice can still be made for the entire year. But please note that this 500 km applies to the entire calendar year for all cars together.
If the employee is going to drive a company car for the first time in the calendar year which he chooses not to use privately, the 500 km will apply pro rata to the remaining months, so he will then have 500 / 12 = 42 private kilometers per month to be driven for private use. This only applies if a company car has not been driven before this calendar year.
2. Change from no private use to private use
If an employee starts driving another car and wants to choose to use this car privately, a tax benefit in kind will have to be applied to all previous cars of the current calendar year retroactively from the start of the calendar year.
End of company car
If the car is returned and no replacement car is required,
enter the End date (the last day the employee has access to the car).
Changes
If the personal contribution has changed,
select ‘yes’ or ‘no’ for the field Personal contribution. If yes, enter the amount that will be withheld. For the field Car start date, enter the first day on which this contribution applies.