TO INSERT OR REMOVE THE COBRANDING BOX 1.To do this you need to use the ‘slide master’ 2.Go to the ‘View’ tab on the toolbar 3.Select ‘Slide master’, this opens up the slide master pages 4.To edit the information ensure you go to the first page TO INSERT THE LOGO FOR COBRANDING 1.The logo must be a maximum size 5.5cm x 6.9cm. This is a guide for sizing the logo, do not stretch the logo to fit the area 2.Place the logo in the bottom left hand corner and delete the text box 3.If you cannot access the text box, click on the logo and select ‘send to back’. You should now be able to access the text box to delete this 4.On the ‘Slide Master’ tab click on the ‘close master view’ button TO REMOVE THE COBRANDING TEXT BOX 1.Click on the text box, bottom left hand corner and delete 2.On the ‘Slide Master’ tab click on the ‘close master view’ button HR Seminar Fiscale update Chris van Wijngaarden 17 juni 2014

1 If co-branding the template use this area for the Client logo TO INSERT OR REMOVE THE COBRANDING BOX 1.To do this you need to use the ‘slide master’ 2.Go to the ‘View’ tab on the toolbar 3.Select ‘Slide master’, this opens up the slide master pages 4.To edit the information ensure you go to the first page TO INSERT THE LOGO FOR COBRANDING 1.The logo must be a maximum size 5.5cm x 6.9cm. This is a guide for sizing the logo, do not stretch the logo to fit the area 2.Place the logo in the bottom left hand corner and delete the text box 3.If you cannot access the text box, click on the logo and select ‘send to back’. You should now be able to access the text box to delete this 4.On the ‘Slide Master’ tab click on the ‘close master view’ button TO REMOVE THE COBRANDING TEXT BOX 1.Click on the text box, bottom left hand corner and delete 2.On the ‘Slide Master’ tab click on the ‘close master view’ button 1.WKR in vogelvucht - aandachtspunten 2.VAR Verklaring & ZZP-ers 3.Diversen 4.Vragen Programma

2 If co-branding the template use this area for the Client logo TO INSERT OR REMOVE THE COBRANDING BOX 1.To do this you need to use the ‘slide master’ 2.Go to the ‘View’ tab on the toolbar 3.Select ‘Slide master’, this opens up the slide master pages 4.To edit the information ensure you go to the first page TO INSERT THE LOGO FOR COBRANDING 1.The logo must be a maximum size 5.5cm x 6.9cm. This is a guide for sizing the logo, do not stretch the logo to fit the area 2.Place the logo in the bottom left hand corner and delete the text box 3.If you cannot access the text box, click on the logo and select ‘send to back’. You should now be able to access the text box to delete this 4.On the ‘Slide Master’ tab click on the ‘close master view’ button TO REMOVE THE COBRANDING TEXT BOX 1.Click on the text box, bottom left hand corner and delete 2.On the ‘Slide Master’ tab click on the ‘close master view’ button 1.Geen belastingvrije vergoedingen en verstrekkingen 2.Werkgever kiest belast bij werkgever of werknemer 3.1,5 % van de totale loonsom onbelast te besteden 4.Vrijstellingen of nihil-waarderingen 5.Boven de vrije ruimte 80% eindheffing 1. WKR in vogelvlucht

3 If co-branding the template use this area for the Client logo TO INSERT OR REMOVE THE COBRANDING BOX 1.To do this you need to use the ‘slide master’ 2.Go to the ‘View’ tab on the toolbar 3.Select ‘Slide master’, this opens up the slide master pages 4.To edit the information ensure you go to the first page TO INSERT THE LOGO FOR COBRANDING 1.The logo must be a maximum size 5.5cm x 6.9cm. This is a guide for sizing the logo, do not stretch the logo to fit the area 2.Place the logo in the bottom left hand corner and delete the text box 3.If you cannot access the text box, click on the logo and select ‘send to back’. You should now be able to access the text box to delete this 4.On the ‘Slide Master’ tab click on the ‘close master view’ button TO REMOVE THE COBRANDING TEXT BOX 1.Click on the text box, bottom left hand corner and delete 2.On the ‘Slide Master’ tab click on the ‘close master view’ button Schematisch 1 LoonLoon werknemerLoon belast bij werkgever Minus: gerichte vrijstellingen / nihil- waarderingen Loonsom WKRMinus 1,5%Eindheffingsloon WKR 80%

4 If co-branding the template use this area for the Client logo TO INSERT OR REMOVE THE COBRANDING BOX 1.To do this you need to use the ‘slide master’ 2.Go to the ‘View’ tab on the toolbar 3.Select ‘Slide master’, this opens up the slide master pages 4.To edit the information ensure you go to the first page TO INSERT THE LOGO FOR COBRANDING 1.The logo must be a maximum size 5.5cm x 6.9cm. This is a guide for sizing the logo, do not stretch the logo to fit the area 2.Place the logo in the bottom left hand corner and delete the text box 3.If you cannot access the text box, click on the logo and select ‘send to back’. You should now be able to access the text box to delete this 4.On the ‘Slide Master’ tab click on the ‘close master view’ button TO REMOVE THE COBRANDING TEXT BOX 1.Click on the text box, bottom left hand corner and delete 2.On the ‘Slide Master’ tab click on the ‘close master view’ button Schematisch 2 Is er voordeel uit dienstbetrekking Nee. Geen loon Noodzakelijkheids criterium Ja Is er een vrijstelling van toepassing? Nee. Is er sprake van intermediaire kost? Nee. Wijst u loon aan al belast bij werkgever? Ja, is een vrijstelling of nihil- waardering? Nee, ten laste van vrije ruimte

5 If co-branding the template use this area for the Client logo TO INSERT OR REMOVE THE COBRANDING BOX 1.To do this you need to use the ‘slide master’ 2.Go to the ‘View’ tab on the toolbar 3.Select ‘Slide master’, this opens up the slide master pages 4.To edit the information ensure you go to the first page TO INSERT THE LOGO FOR COBRANDING 1.The logo must be a maximum size 5.5cm x 6.9cm. This is a guide for sizing the logo, do not stretch the logo to fit the area 2.Place the logo in the bottom left hand corner and delete the text box 3.If you cannot access the text box, click on the logo and select ‘send to back’. You should now be able to access the text box to delete this 4.On the ‘Slide Master’ tab click on the ‘close master view’ button TO REMOVE THE COBRANDING TEXT BOX 1.Click on the text box, bottom left hand corner and delete 2.On the ‘Slide Master’ tab click on the ‘close master view’ button Vrijstellingen OV kosten Reiskosten 19 cent per km Vergoedingen of verstrekkingen congressen / literatuur / beroepsorganisaties ET-kosten (30%-regeling) Tijdelijke verblijfskosten Zakelijke verhuiskosten Vrijstellingen en nihil-waarderingen Nihil waarderingen Arbo samenhangende verstrekkingen Consumpties op de werkplek Werkkleding Mobiele telefoons Computers / iPad > 90% zakelijk Fitness op de werkplek Rente voordeel renteloze lening bij fiets / elektrische scooter

6 If co-branding the template use this area for the Client logo TO INSERT OR REMOVE THE COBRANDING BOX 1.To do this you need to use the ‘slide master’ 2.Go to the ‘View’ tab on the toolbar 3.Select ‘Slide master’, this opens up the slide master pages 4.To edit the information ensure you go to the first page TO INSERT THE LOGO FOR COBRANDING 1.The logo must be a maximum size 5.5cm x 6.9cm. This is a guide for sizing the logo, do not stretch the logo to fit the area 2.Place the logo in the bottom left hand corner and delete the text box 3.If you cannot access the text box, click on the logo and select ‘send to back’. You should now be able to access the text box to delete this 4.On the ‘Slide Master’ tab click on the ‘close master view’ button TO REMOVE THE COBRANDING TEXT BOX 1.Click on the text box, bottom left hand corner and delete 2.On the ‘Slide Master’ tab click on the ‘close master view’ button Praktische zaken en invoering Administratie (financieel en loon) Bijhouden van vergoedingen, verstrekkingen en waarderingen Inclusief BTW Onderscheid in grootboekrekeningen (intermediair, vrijgesteld en nihil-waarderingen) Invoering In principe per 1 januari 2015 Mogelijke verlenging keuzejaar voor 2015 Advies: nu kosten analyse maken zodat finaniële consequenties WKR helder zijn

7 If co-branding the template use this area for the Client logo TO INSERT OR REMOVE THE COBRANDING BOX 1.To do this you need to use the ‘slide master’ 2.Go to the ‘View’ tab on the toolbar 3.Select ‘Slide master’, this opens up the slide master pages 4.To edit the information ensure you go to the first page TO INSERT THE LOGO FOR COBRANDING 1.The logo must be a maximum size 5.5cm x 6.9cm. This is a guide for sizing the logo, do not stretch the logo to fit the area 2.Place the logo in the bottom left hand corner and delete the text box 3.If you cannot access the text box, click on the logo and select ‘send to back’. You should now be able to access the text box to delete this 4.On the ‘Slide Master’ tab click on the ‘close master view’ button TO REMOVE THE COBRANDING TEXT BOX 1.Click on the text box, bottom left hand corner and delete 2.On the ‘Slide Master’ tab click on the ‘close master view’ button VAR & ZZP-ers Geldige VAR WUO of VAR DGA – gevrijwaard voor loonheffingen premies werknemersverzekeringen; Kloppen de persoonsgegevens; Juiste omschrijving van de werkzaamheden; Werkzaamheden verricht binnen geldigheidsduur VAR Opdrachtgever bewaart VAR in administratie VAR 2015 – Webmodule VAR aanvraag verantwoordelijkheid opdrachtgever en opdrachtnemer 18 vragen online module Beoordeling VAR aanvraag per opdracht of jaarlijks

8 If co-branding the template use this area for the Client logo TO INSERT OR REMOVE THE COBRANDING BOX 1.To do this you need to use the ‘slide master’ 2.Go to the ‘View’ tab on the toolbar 3.Select ‘Slide master’, this opens up the slide master pages 4.To edit the information ensure you go to the first page TO INSERT THE LOGO FOR COBRANDING 1.The logo must be a maximum size 5.5cm x 6.9cm. This is a guide for sizing the logo, do not stretch the logo to fit the area 2.Place the logo in the bottom left hand corner and delete the text box 3.If you cannot access the text box, click on the logo and select ‘send to back’. You should now be able to access the text box to delete this 4.On the ‘Slide Master’ tab click on the ‘close master view’ button TO REMOVE THE COBRANDING TEXT BOX 1.Click on the text box, bottom left hand corner and delete 2.On the ‘Slide Master’ tab click on the ‘close master view’ button Diversen Verlaging maximum pensioenopbouw en maximering pensioengevend inkomen) Pensioengevend inkomen maximal € ,- Pensioengevend loon boven € ,- niet langer fiscaal gefaciliteerd Maximaal opbouwpercentage eindloonstelsel van 1,9% naar 1,55% Maximaal opbouwpercentage middelloonstelsel van 2,15% naar 1,75% 30% regeling – voorwaarde 150 km grens Werknemer moet woonachtig zijn geweest op een afstand van meer dan 150 km van de Nederlandse grens gedurende meer dan 2/3 van 24 maanden voorafgaand aan de werkzaamheden in Nederland Strijdig met EU recht volgens EU commissie Advies: indien afwijzing 30% regeling ogv 150 km vereiste: bezwaar maken Advocaatkosten Fiscale gevolgen bij onjuiste factuur advocaatkosten / BTW werkgever - werknemer: Vergoeding advocaatkosten door werkgever kan onbelast vergoed worden Bij toepassing WKR: onbelast indien voldoende ruimte, anders 80% eindheffing

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