It may sometimes appear that the security retention is higher than 5% at a given time, as the security retention is not based on 5% of the current account balance, but on turnover in the past 180 days.
In the last 180 days you have received 4 payments of 25 Euros each into your trustee account. So you have generated turnover of 100 Euros. That means your security retention is 5 Euros. But you only arrange for 50 Euros to be paid out to yourself, so you have 50 Euros remaining in your trustee account.
So at that point, after the outgoing payment, it seems as if the 5 Euros security retention is actually 10%, if there are only 50 Euros in the trustee account. But the security retention is calculated on the basis of turnover for the past 180 days, and not on the account balance.
How is the security retention booked?
The security retention is not an expense, like a charge, but part of (or all of) the residual amount in the trustee account. After 180 days, the security retention is automatically shown as an available sum which can be paid out.
If we take the example above: the 5 Euros security retention is part of a residual sum of 50 Euros, after you have paid yourself the other 50 Euros. Of the 50 Euros, you can still pay yourself 45 Euros, and then you have 5 Euros left in the account which is the security retention. After 180 days have elapsed since the turnover was achieved, you can pay yourself the 5 Euros security retention.