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<h3>2026: settlement payment in kind SP</h3>
<div>In the "Salary types" program, a salary type with the option "Special payment" in the "SI" field in the "Customs reference" field can be set to "Yes (other than)" from 2026. This has the following effect:</div><ul><li> <strong>E109a:</strong> The amount is shown as a remuneration unless it is a red. hours-SP.<br><br></li><li> <strong>W+P sickness benefit:</strong> The amount is used as a benefit in kind on the notification if it is to be listed in the W+P sickness benefit.<br><br></li><li>Payments in kind in the special payment area are evaluated regardless of the current remuneration in kind.<br><br></li><li> <strong>View net:</strong> The information "20% rule" is displayed under "SI SP".<br><br></li></ul>
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