University lecturers, according to the union, often spend more than ten-thousand guilders on literature and conferences. They can only partially claim those expenses from their employers. In practice only a small part of these expenses are taken care of by the employers, especially in the case of less prosperous faculties.
Until now the tax return offered a solution. The tax authorities reimbursed on average half the professional expenses. This possibility has now been abolished. According to the federation scientists in particular are hit to a disproportionate degree.
Negotiator Remko Koopman of the CMHF quickly wants to come to an agreement with the universities. He thinks that they 'should reimburse all reasonable professional expenses, like the tax authorities did before'. If not, he fears for a reduction in spending power of four to five percent, 'even up to ten percent'.
Such an agreement does not appeal to the society for universities (VSNU) at the moment. Through the co-ordinator for collective labour agreements (CAO) Theo Peperkamp, the society invites the federation give a better substantiation of the message of doom. 'The union in some examples assumes scientists with over twenty-thousand guilders of professional expenses. I have my doubts over that.'
Even if the tax authorities should accept those expenses, this does not necessarily mean that universities should do likewise. 'The employer should determine what are necessary expenses.' The VSNU does promise a closer look at the consequences of the new tax plan.
UT-employee Pieter Fokking, chairman of the small trade union for scientific personnel Vawo, which is part of the CMHF, says: 'This is one of the blunders of the new tax system. A certain group who necessarily incur substantial professional expenses to keep its knowledge up to date gets punished. The employer has no obligation to pay back all costs.'
The Vawo wants the ministry to give the universities extra money to bear part of the professional expenses. In that way universities do not have to cut back on other matters. 'The only way is to put so much pressure on the different boards of governors that they will go and ask money from the ministry. These funds will have to be earmarked, to prevent them going elsewhere', according to Fokking.
He says that the unions have agreed at the latest CAO negotiations to keep a close eye on the consequences of the tax plan. 'We havenot yet spoken to the board at the UT. Also because of the changes on the board.' The new board can certainly look forward to a discussion, according to Fokking.
For general information in English on the new tax system go to the website of the Ministry of Finance: http://www.minfin.nl/belasting2001/home_eng.htm