Part of: HOP — Hospitality Development Platform
Employers and employees each contribute 0.1% of the wage base. What that is based on and how the levy is collected.
0.1% employers, 0.1% employees
HOP is funded by a levy agreed in the hospitality cao: employers and employees each contribute 0.1% of the wage base. The basis is therefore contractual (cao), not fiscal and not municipal.
What the levy is based on
Whether a business falls under the levy depends on the scope of the hospitality cao and on the payroll: the employees' wage base is the calculation basis. That is the first thing to check on any invoice: which period, which wage total and which cao basis was used?
What you can verify yourself
- Which collective agreement covers your business and your staff.
- Which wage base and which period were used.
- Whether the levy runs through payroll or via a separate invoice.
- What is delivered in return (training, RI&E, schemes).