Surplus or deficit
The incoming and outgoing payments Praktikplads-AUB have to balance so that the accounts reach breakeven point each year. The accounts will be prepared for each sector specifically.
For example, if employers in one of the 4 sectors collectively end up paying more in contributions than they receive in either bonuses or reductions for vocationally trained employees, the amounted surplus will be divided amongst the employers in that specific sector.
Conversely, if payments of bonuses or reductions for vocationally trained employees exceed the received contributions in one of the 4 sectors, the deficit will be collected amongst the employers in that specific sector.
The payment of surplus og collection of deficit is calculated proportionally for each employer based on the number of vocationally trained employees.