Participation in the Individual Development Budget (IOB) has been made as easy as possible for you by ‘De Leerrekening’. With a one-off operation, ‘De Leerrekening’ ensures a fully automated implementation of the IOB.
As employer you can sign up via: https://www.deleerrekening.nl/iob/register/
Participation in the IOB
Is participation in the Individual Development Budget (IOB) or the learning account compulsory?
Yes, this is an employment condition that is part of the collective agreement of June 2018. The collective agreement has been declared generally binding by the Ministry of Social Affairs and Employment and therefor applies to all employers and employees in the sector. The IOB applies as of 1 October 2020, due to Corona it has been postponed.
Does the introduction of the individual development budget (the learning account) apply to all employees?
No, only for employees who have been employed for 1 year on 31 December and work at least 16 hours a week. Temporary workers, weekend workers and holiday workers are also exempted from this employment condition. If an employee is employed for a year in the course of 2020, the employee is not entitled to an IOB.
What about those 16 hours a week?
It is about what is stated in the employment contract. If there is an employment contract of at least 16 hours per week, the employee is entitled to IOB if he is employed for at least one year on 31 December 2019. With a min-max contract, the average number of hours is decisive: 12-20 hours, for example, leads to an average of 16 hours. If an employee who has been employed for at least a year on 31 December 2019 receives a contract for at least 16 hours a week in the course of 2020, he is entitled to an IOB. Someone who receives an IOB, but receives a contract for less than 16 hours a week in the course of 2020, is no longer entitled to the IOB.
Employee information
How much do I have to pay per employee?
The total training budget amounts to € 150 per year, which amounts to € 12.50 per month. This amount is collected each month.
What happens if my employee does not use the budget?
The development budget that has not been used after five years is transferred back to the employer. It is of course the intention that the budget will be used for development and training.
What happens if your employee is employed for a year in the course of 2020?
One moment has been determined to determine whether the employee is eligible for the Individual Development Budget and that is 31-12-2019. This means that there is no entitlement to the Individual Development Budget if an employee is employed for one year in the course of 2020. The entitlement will start on 1 January in the following year.
How do I make the IOB work properly?
Participation in the IOB has been made as easy as possible for you by ‘De Leerrekening’. With a one-off operation, ‘De Leerrekening’ ensures a fully automated implementation of the IOB. The IOB is set up in the most important payroll administration packages and ‘De Leerrekening’ executor has made links with these packages. By making a one-off link, the IOB is allocated monthly to those employees who are entitled to it, the calculation of which takes place in their own salary administration package. This way of working ensures that only the employees who are entitled to the budget actually receive it. Employees who appear in the administration for the first time automatically receive an invitation to log in to their own learning environment.
Naturally, all aspects of safety and privacy have been taken into account.
