Budgeting
You can create a wage supplement for a premium such as overtime, with its markup on the wage, the share of working time it covers and the account that receives it.
A wage supplement adds a premium such as overtime or night work to a wage. It needs two figures: how much the premium adds to the wage, and how much of the working time it covers. A fringe needs only one figure. [How fringes and supplements differ](/kb/article/how-fringes-and-supplements-differ) explains why.
To create a supplement, you need a budget you can edit.
In the account details, click  **Settings for account details** and choose **Fringes & Supplements**. KOSMA opens the **Fringes & Supplements** dialog. Click its **Supplements** tab.
In the **Supplements Groups** header, click  **Group**. KOSMA adds a new group. Type a name for it.
Click  **Supplement**. KOSMA adds a row named **New Supplement 1** with both percentages at 0. The cursor is in its name. Type the name of the supplement.
A name can appear only once in a group. If another supplement in the group already has the name, KOSMA shows:
Name must be unique
In **Markup On Wage %**, enter what one supplement hour costs, as a percentage of the normal hourly rate. Whether that is the full rate or only the premium depends on the wage:
- If the wage does not pay them, enter the full rate. Overtime beyond the hours of the weekly wage is paid at 125 %, so enter 125. - If the wage already pays them, enter only the premium. For night hours with a 25 % premium, enter 25.
In **Worktime %**, enter the share of the total working time the supplement covers. For a 50-hour week with 5 hours of overtime, enter 10.
Both fields take whole numbers: **Markup On Wage %** from 0 to 1000, **Worktime %** from 0 to 100. KOSMA does not accept other entries.
KOSMA multiplies the wage of an account by both percentages. For example, with a wage of 1,000, 100 in **Markup On Wage %** and 25 in **Worktime %**, the supplement is 250.
**Worktime %** applies to the whole budget, so enter the figure that is typical for this production. To adjust the supplement for one person, change its **Factor** when you apply it to that person's account. The factor is 1 by default. For example, the supplement assumes 10% overtime, but one person works 20%. Set **Factor** to 2 on that person's account. One supplement then covers the whole crew. [Apply fringes and supplements](/kb/article/apply-fringes-and-supplements) shows how to change the factor.
In **Collect In Budget Account**, choose the account that receives the amount of the supplement. For more, see [how collect-in accounts work](/kb/article/how-collect-in-accounts-work). The list leaves out accounts that already collect a tax. If you leave the cell empty, KOSMA marks it red.
If the account already receives other amounts, the supplement is added to them. KOSMA opens the dialog **Add to collection account?** with this message:
This account already collects other calculations. Add this one to it?
If the account has a calculation of its own instead, the supplement replaces it. KOSMA opens the dialog **Overwrite calculation?** with this message:
This account already has a calculation. Collecting here will overwrite it. Continue?
In both cases, click **Continue** to use the account.
Click **Ok**. KOSMA saves every change you made in the dialog. If a supplement has no collect-in account, KOSMA shows this message after you click **Ok**:
{number} wage supplement(s) have no holder account and are not counted in the budget: {names}
To stop KOSMA offering a supplement when you apply supplements to accounts, click  **Hide from apply window** in its row. On accounts you already applied it to, KOSMA keeps calculating it unchanged. To have KOSMA offer it again, click  **Show in apply window**.
Before you delete a supplement, check the **In Use** column in its row. It shows how many accounts use the supplement.
If you delete a supplement that accounts use, KOSMA removes it from all of these accounts. KOSMA does not check first whether it is in use.
To delete it, click  **Delete** in its row. KOSMA opens the dialog **Remove wage supplement** with this message:
Delete wage supplement "{name}"?
Click **Yes**. KOSMA deletes the supplement only when you click **Ok** in the **Fringes & Supplements** dialog. Until then, **Cancel** keeps it.
After **Ok**, you can undo the delete only together with every other change you made in the dialog. KOSMA asks first in the dialog **Undo Changes**.
For what KOSMA checks before deleting other items, see [why some things can't be deleted](/kb/article/why-some-things-cant-be-deleted).
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