On leaving employment in the course of the year, will the AOV/AWW premium be settled based on the actual annual wages without taking the maximum basis of the premium calculation into account?
No, in that case Celery will not calculate the premium over the actual wages. Celery does take the maximum basis of the premium calculation into account.
On 25 June 2009, the Board of Appeal established that if an employee enters into/leaves employment in the course of the year, the employer does not have to deduct more than 1/12 of the maximum annual premium over a period of one month. This is especially important with regard to employees with wages that exceed the income limit for chargeable social insurance contributions. According to the Tax and Customs Administration Manual, the employer is obligated to calculate the AOV/AWW premium over a period of a year at the start or the end of the obligation to withhold. For instance, if an employee enters into employment on 1 July with monthly wages of ANG 15,000, the Tax and Customs Administration expects the employer to withhold premiums over ANG 90,000 until December. However, the Board of Appeal has established that each month 1/12 of the maximum annual premium will have to be deducted. Employees with annual wages below the income limit for chargeable social insurance contributions are not affected, since the full monthly wages of these employees are subjected to social insurance contribution.
Celery is built to calculate the AOV/AWW premiums in accordance with the ruling mentioned above. Therefore, Celery does not include a possibility to have these premiums calculated based on the actual wages exceeding the income limit for chargeable social insurance contributions.