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Samenvatting Werken met supply chain management, ISBN: 9789001593537 HR-Payroll
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Samenvatting in de les verwerkte hoofdstukken. Deze lessen werden gevolgd in VIVES te Brugge.
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HR-PAYROLLJana Roobroek
2020 - 2021
CHYNA VAN HERREWEGHE
VIVES Hogeschool Brugge
,HR-PAYROLL 2020-2021
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
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,HR-PAYROLL 2020-2021
3.3.2 Niet recurrent resultaatsgebonden bonus (CAO 90)............................................................................15
3.3.3 Winstpremie..........................................................................................................................................16
3.3.4 Warrants/stock opties...........................................................................................................................16
3.3.5 Variabel loon..........................................................................................................................................16
3.3.6 Commissieloon......................................................................................................................................16
3.3.7 Ploegenpremie......................................................................................................................................16
3.4 Eindejaarspremie..........................................................................................................................................17
4 Kosten voor de werkgever......................................................................................................................... 18
4.1 Patronale RSZ bijdragen...............................................................................................................................18
4.2 Extra bijdragen.............................................................................................................................................18
4.3 Mogelijke verminderingen............................................................................................................................19
4.4 Vrijstelling doorstorting bedrijfsvoorheffing................................................................................................19
4.4.1 Nacht en ploegenpremies.....................................................................................................................19
4.4.2 Overuren................................................................................................................................................19
4.4.3 IPA korting.............................................................................................................................................19
4.4.4 Andere...................................................................................................................................................19
4.5 Bijdragen op voordelen.................................................................................................................................20
4.6 Bijomende kosten.........................................................................................................................................20
5 Sociaal secretariaat................................................................................................................................... 21
5.1 Wat is een sociaal secretariaat....................................................................................................................21
5.2 Waar zorgt een sociaal secretariaat voor?..................................................................................................21
5.2.1 DIMONA.................................................................................................................................................21
5.2.2 DMFA.....................................................................................................................................................21
5.2.3 Fiscale fich 281.XX.................................................................................................................................22
5.2.4 Individuele rekening..............................................................................................................................22
5.2.5 Sociale balans........................................................................................................................................22
6 Vakantie................................................................................................................................................... 23
6.1 Recht op vakantie.........................................................................................................................................23
6.2 Berekening vakantiedagen...........................................................................................................................23
6.3 Berekening vakantiedagen arbeiders...........................................................................................................23
6.4 Berekening vakantiedagen bedienden.........................................................................................................23
6.5 Rekenregels bij wijziging werkregime/arbeidsduur.....................................................................................23
6.6 Voorrangsregels............................................................................................................................................24
7 Vakantiegeld............................................................................................................................................. 25
7.1 Vakantiegeld arbeiders.................................................................................................................................25
7.1.1 Berekening.............................................................................................................................................25
7.1.2 Afhoudingen..........................................................................................................................................25
8 Vakantiegeld bedienden............................................................................................................................ 26
8.1 Enkel en dubbel vakantiegeld.......................................................................................................................26
8.2 Vertrekvakantiegeld.....................................................................................................................................27
8.2.1 Inleiding.................................................................................................................................................27
8.2.2 Vervroegd vakantiegeld.........................................................................................................................28
8.2.3 Saldo vakantiegeld.................................................................................................................................28
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, HR-PAYROLL 2020-2021
8.3 Verrekening vakantie-attest.........................................................................................................................28
8.3.1 Inleiding.................................................................................................................................................28
8.3.2 Verrekening vervroegd vakantiegeld....................................................................................................29
8.3.3 Saldo vakantiegeld.................................................................................................................................29
8.4 Decemberafrekening (voorbeelden zie cursus)............................................................................................29
9 Ontslagvergoedingen................................................................................................................................ 30
9.1 Inleiding........................................................................................................................................................30
9.2 Opzeggingsvergoeding/verbrekersvergoeding............................................................................................30
9.2.1 Berekening opzeggingsvergoeding arbeider.........................................................................................30
9.2.2 Berekening opzeggingsvergoeding bediende.......................................................................................31
9.2.3 Inhouding op opzegvergoeding.............................................................................................................31
9.3 Loon voor nabetaalde feestdag....................................................................................................................31
9.4 Uitwinningsvergoeding.................................................................................................................................31
9.4.1 Voorwaarden (tegelijk voldaan worden)...............................................................................................31
9.4.2 Berekening.............................................................................................................................................31
9.4.3 Afhoudingen..........................................................................................................................................32
9.5 Niet concurrentievergoeding/niet-concurrentiebeding................................................................................32
9.5.1 Voorwaarden.........................................................................................................................................32
9.5.2 Inhoudingen...........................................................................................................................................32
9.6 Afscheidspremie/gouden handdruk.............................................................................................................33
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
11 Loonbeslag.............................................................................................................................................. 37
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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