Het sociaal akkoord van 12 april 2013 heeft ook fiscale consequenties. Zo willen de sociale partners een (voor de arbeidsmarkt) hinderlijke regeling tijdelijk afschaffen.


Sinds 1 januari 2006 zijn vervroegde uittredingsregelingen (zoals VUT en prepensioen) voor werknemers namelijk niet meer mogelijk zonder (extra) fiscale gevolgen. Ontslagregelingen met het karakter van een vervroegde uittreding kan de belastingdienst sindsdien met een extra heffing belasten op grond van de Regeling voor Vervroegde Uittreding (de zogenoemde RVU-regeling van artikel 32 ba van de Wet op de Loonbelasting 1964). De heffing bedraagt 52% (hoogste tarief!) over de ontslagvergoeding en dient door de werkgever te worden voldaan. Deze boete geldt met name voor 55-plussers die ontslag krijgen vanwege hun leeftijd. Dit kan zelfs nog in latere jaren plaatsvinden.


De sociale partners hebben in het akkoord aangegeven dat zij de heffing tijdelijk buiten werking willen stellen. Werkgevers kunnen in dat geval niet meer (plotseling) en achteraf geconfronteerd worden met een extra heffing waarvoor zij dienen op te draaien. Echter voordat de regeling daadwerkelijk buiten werking wordt gesteld, dient er nog wel wat te gebeuren. Lees hierover meer in de blog van Axel van Reek.


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