How should the capping to the WNT standard be incorporated into payroll?

For employees with salaries above the WNT standard, a capping must be applied in the payroll as of Jan. 1, 2024. This can be done in two ways, namely:

• By applying the 30% allowance to the maximum in the months in which it can be applied, and once the maximum is reached, not applying the 30% rule for the remaining months of the year.
• By spreading the 30% allowance (proportionally) over the calendar year, so that the impact of the limitation of the maximum 30% allowance is spread over the calendar year (i.e. not applying maximum %/20%, but a lower percentage during the year). If it turns out that too much 30% allowance was applied, the employer must correct it in the pay period in which the capping limit was exceeded.