When you create a package with health insurance, you choose how much money you would like to contribute towards your employees healthcare. It might happen that you set up a monthly contribution that is higher than some of our health insurance plans. Should your team members opt for a health insurance plan that is cheaper than your previously defined contribution, Kota will only charge you for your employees' selection.

For example, if you have defined your monthly health contribution at €170/month/employee, but one of your team members decides to choose a health insurance plan priced at €130/month, you will only be charged that plan’s net price for that employee.

In Ireland, note that you should charge BIK for that employee on the plan's gross price, ie, excluding TRS. Taking the example mentioned above: your employee selects a plan which costs in total, gross price, €130. You'll actually be charged by Kota €109 (the plan net price), even if your defined contribution was set at €170. The remaining €21 should be sent to Revenue as TRS (which your employee can claim back later). BIK should be applied on the gross cost, thus €130, and not on what you were charged by Kota (€109).