Public-sector pay1 credit

Determine the WNT maximum and test remuneration — per sector, class and period

Determine the applicable remuneration cap for a senior official, supervisory board member or interim without an employment contract, and test total remuneration against it. Seven sectors with their own class structures, the years 2024–2026, pro-rating for months and part-time work, and the first-twelve-months cap for engagements without employment, with both a monthly and an hourly ceiling.

wnt v1.0.0 · vintage 2026.1 · draft free
Example outcome
Applicable maximum€ 241,000
Sectoral norm — healthcare class IV, 2026Stcrt. 2025, 39481
Total remuneration — 12 months, 100% FTE€ 230,000
OutcomeWNT-compliant
sha256 a3f19c47e8b2d05f6c91a4e7d23b8f50…

Who it’s for

01Controllers and group controllers at healthcare, education, housing, media and cultural bodies preparing the WNT disclosure.
02Auditors and audit teams who must recompute the applicable cap per official during the annual audit.
03HR and board secretariats who want to know up front what room a sector class leaves for an appointment or interim hire.

What the tool does

✓ Seven sectors with their own class structures: healthcare (I–V), education (A–G), housing associations (A–H), media (A–D), health insurers (A–C), plus culture and general with a single norm each✓ Norm amounts per year (2024, 2025 and 2026) from the vintage, with the source reference recorded alongside✓ Supervisory members: 15% of the sectoral norm for the chair and 10% for a member, pro-rated by months✓ Without employment, first twelve months: the lower of the monthly maximum times the number of months and the hourly rate times your hours✓ Pro-rating by months and part-time percentage for the standard route, with the factor used shown in the report✓ For health insurers the employer pension contribution is added on top of the cap in every variant
01 — Form
Case and key figures — a handful of fields.
02 — Draft
Full outcome layout, free.
03 — Pay and receive
Via Mollie, VAT/VIES handled.
04 — Report
Certified PDF + public hash.

The WNT cap is rarely the number in the table

The sectoral norm amounts are only the starting point. What actually applies depends on the role — senior official, supervisory chair or supervisory member — on how many months the role was held, on working hours, and on whether there is an employment contract. For an interim in the first twelve months without employment a wholly different regime applies: a monthly maximum that differs per period, alongside an hourly rate that can lower the ceiling further.

The tool works through all those routes and shows which one bound: the monthly maximum or the hourly rate, pro-rating by months or also by part-time percentage, and whether the pension contribution was added on top. Total remuneration is the sum of salary, expense allowance and pension contribution. Every report states the sectoral source from the vintage, the tool version and the norm amounts used, so the test is exactly reproducible under audit.

Frequently asked questions about this tool

Why doesn’t the part-time percentage always count?
Because only the standard route for senior officials pro-rates by both months and part-time percentage. For supervisory members the percentage of the sectoral norm is pro-rated by months alone, and for the first twelve months without employment the monthly and hourly ceilings apply regardless of working hours. The report states per calculation which route was followed and which factor was applied.
How precise is the outcome at the boundary?
Total remuneration is rounded to whole euros; the applicable maximum is not. Exactly at the boundary a fifty-cent difference can therefore flip the outcome. The report shows both amounts unchanged, so you can see those edge cases yourself rather than relying on a rounding.
Do I need to enter hours for an engagement without employment?
Only if you want the hourly ceiling to count. Leave hours blank and the monthly maximum times the number of months is the only ceiling, with no hourly test performed. Enter hours and the lower of the two applies, with the report flagging which ceiling bound.
Does the report replace the WNT disclosure?
No. The report computes the applicable cap and sets total remuneration against it, with the norm amounts and sectoral source from the dataset vintage. The disclosure duty in the annual accounts, any repayment and the notification to the supervisor remain your own responsibility; the tool does not compute them.
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