Gestructureerde samenvatting van het vak HR-Payroll, gegeven door J. Roobroek in het tweede semester van het tweede jaar aan de hogeschool VIVES te Brugge in de richting Global Business management.
Inhoudsopgave
1 Van bruto naar netto................................................................................................................................... 5
1.1 Loon.................................................................................................................................................................5
1.2 Hoe wordt loon bepaald?................................................................................................................................5
1.3 Minimumloon..................................................................................................................................................5
1.4 Hoe en wanneer wordt het loon betaald?......................................................................................................5
1.5 Indexering van het loon..................................................................................................................................6
1.6 Sociale zekerheid (13,07%)..............................................................................................................................6
1.6.1 Waarom betalen we als werknemers sociale zekerheid?.......................................................................6
1.6.2 Berekeningsbasis voor arbeiders.............................................................................................................6
1.6.3 Bijzondere bijdrage sociale zekerheid (BBSZ).........................................................................................7
1.6.4 Sociale werkbonus...................................................................................................................................7
1.7 Bedrijfsvoorheffing (zie schalen).....................................................................................................................7
1.7.1 Wat is bedrijfsvoorheffing?.....................................................................................................................7
1.7.2 Welke factoren beïnvloeden de bedrijfsvoorheffing?............................................................................7
1.7.3 Verminderingen bedrijfsvoorheffing.......................................................................................................7
1.7.4 Link met personenbelasting....................................................................................................................8
1.8 Oefeningen deel 1 (berekeningen bruto-netto)..............................................................................................8
2 Voordelen................................................................................................................................................... 9
2.1 Maaltijdcheques..............................................................................................................................................9
2.1.1 Wie heeft recht op maaltijdcheques?.....................................................................................................9
2.1.2 Hoeveel bedragen maaltijdcheques........................................................................................................9
2.1.3 Cumulatie maaltijdcheque en bedrijfsrestaurant...................................................................................9
2.2 Ecocheques......................................................................................................................................................9
2.3 Consumptiecheques......................................................................................................................................10
2.4 Geschenkcheques..........................................................................................................................................10
2.5 Sport- en cultuurcheques..............................................................................................................................10
2.6 Vergoeding woon-werkverkeer of sociaal abonnement...............................................................................10
2.7 Voordeel alle aard.........................................................................................................................................11
2.7.1 Wat is een voordeel alle aard?..............................................................................................................11
2.7.2 VAA GSM................................................................................................................................................11
2.7.3 VAA BEDRIJFSWAGEN............................................................................................................................11
2.8 Kosten eigen aan de werkgever....................................................................................................................12
2.9 Hospitalisatieverzekering..............................................................................................................................13
2.10 Groepsverzekering......................................................................................................................................13
2.11 Cafetarieplan of ‘benefit motivation plan’ of ‘flex income plan’................................................................13
3 Andere vergoedingen................................................................................................................................ 15
3.1 Overloon........................................................................................................................................................15
3.2 Exceptionele bedrijfsvoorheffing...................................................................................................................15
3.3 Variabel loon.................................................................................................................................................15
3.3.1 Klassieke bonus.....................................................................................................................................15
10 Speciale statuten..................................................................................................................................... 34
10.1 Studentenarbeid..........................................................................................................................................34
10.1.1 Sociale zekerheid.................................................................................................................................34
10.1.2 Belastingen en bedrijfsvoorheffing.....................................................................................................34
10.1.3 Meer dan 475 uren..............................................................................................................................34
10.1.4 En de kinderbijslag?.............................................................................................................................34
10.2 Franse grensarbeiders.................................................................................................................................35
10.3 Flexi jobs......................................................................................................................................................35
10.3.1 Voor wie?............................................................................................................................................35
10.3.2 Loon medewerker...............................................................................................................................35
10.3.3 Voor de werkgever..............................................................................................................................35
10.3.4 Wijziging 2018.....................................................................................................................................35
10.4 Individuele beroepsopleiding (IBO).............................................................................................................36
12 Alternatieve verloning............................................................................................................................. 38
12.1 Inleiding.......................................................................................................................................................38
12.1.1 Collectieve voordelen van geringe waarde.........................................................................................38
12.1.2 Begrafeniskosten.................................................................................................................................38
12.1.3 Dagreis voor het personeel.................................................................................................................38
12.1.4 Kortingen door derden........................................................................................................................38
12.1.5 Fruit.....................................................................................................................................................38
12.1.6 Anciënniteitspremie............................................................................................................................39
12.1.7 Eigen sportinfrastructuur....................................................................................................................39
12.1.8 Kaarten voor sportevenementen of cultuur.......................................................................................39
12.1.9 Poetsvrouw..........................................................................................................................................39
12.1.10 Strijkdienst.........................................................................................................................................39
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