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Samenvatting Bedrijfsverzekeringen (MKM54A)
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InhoudDEEL 1: Inleiding: marktomgeving................................................................................................................ 10
Financiële en verzekeringsmarkt.................................................................................................................. 10
Verzekeringslandschap.......................................................................................................................................10
Belgische verzekeringsmarkt..........................................................................................................................10
Leven...................................................................................................................................................................12
Beroepsverenigingen......................................................................................................................................12
Verzekeringsdistributie...................................................................................................................................12
Controle autoriteiten..........................................................................................................................................12
Toezichthouders.............................................................................................................................................12
Bedrijvenmarkt............................................................................................................................................ 13
Soorten ondernemingen.....................................................................................................................................13
NACE(BEL)-codes.................................................................................................................................................13
DEEL 2: Risicomanagement en verzekeren.................................................................................................... 13
1 Risicomanagement.................................................................................................................................... 13
Wat is een risico..................................................................................................................................................13
Definitie..........................................................................................................................................................13
Componenten.................................................................................................................................................13
Schema risico......................................................................................................................................................14
Elementen.......................................................................................................................................................14
Risicobeheersing speelt op meerdere elementen.........................................................................................14
Fasen in het proces.............................................................................................................................................14
Risico identificatie...........................................................................................................................................14
Risico beoordeling..........................................................................................................................................14
Risico beheersing............................................................................................................................................15
Monitoring en evaluatie.................................................................................................................................15
Beslissingsschema’s............................................................................................................................................15
Verzekeren.................................................................................................................................................. 15
Wat is een verzekering?......................................................................................................................................15
Essentiële vereisten........................................................................................................................................16
Premie opbouw...................................................................................................................................................16
Distributiekosten............................................................................................................................................16
Taksen.............................................................................................................................................................16
Beheerskosten van verzekeraar.....................................................................................................................16
Risicopremie...................................................................................................................................................16
, Combined ratio...................................................................................................................................................16
Verzekeringen.....................................................................................................................................................17
Verplichte verzekeringen................................................................................................................................17
Niet verplichte verzekeringen........................................................................................................................17
DEEL 3: Arbeidsongevallen........................................................................................................................... 17
1 Arbeidsongevallen.................................................................................................................................... 17
Wetgevend kader................................................................................................................................................17
Voor wie?........................................................................................................................................................17
Officiële instanties..........................................................................................................................................18
Wettelijk verplicht..........................................................................................................................................18
Definitie...............................................................................................................................................................18
Definitie Ongeval............................................................................................................................................18
Bijzonderheden..............................................................................................................................................19
Premieberekeningen...........................................................................................................................................19
Forfaitair.........................................................................................................................................................19
% op wedden en lonen...................................................................................................................................20
Parameters voor premievoet:........................................................................................................................20
Excedent en privéleven..................................................................................................................................20
Duurtijd polis.......................................................................................................................................................21
Schaderegeling....................................................................................................................................................21
Uitkeringen.........................................................................................................................................................21
Basisbegrippen...............................................................................................................................................21
Soorten uitkeringen........................................................................................................................................22
Cases arbeidsongevallen.............................................................................................................................. 23
Case 1..................................................................................................................................................................23
Gegeven..........................................................................................................................................................23
Oplossing........................................................................................................................................................24
Testvraag.............................................................................................................................................................24
Gegeven..........................................................................................................................................................24
DEEL 4: Levensverzekeringen....................................................................................................................... 24
1 Wat is een levensverzekering.................................................................................................................... 24
Twee soorten......................................................................................................................................................24
Leven...............................................................................................................................................................24
Overlijden.......................................................................................................................................................24
Levensverzekering spaarformule........................................................................................................................25
Levensverzekering overlijden.............................................................................................................................25
Universal life: sparen én overlijden....................................................................................................................25
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,Sociale zekerheid: pijlers.............................................................................................................................. 25
Pijlersysteem.......................................................................................................................................................26
Eerste pijler.....................................................................................................................................................26
Tweede pijler..................................................................................................................................................26
Derde pijler.....................................................................................................................................................26
Vierde pijler....................................................................................................................................................26
Hoeveel bedraagt het gemiddeld wettelijk pensioen.........................................................................................26
Collectieve voorzieningen (groepsverzekeringen werknemers).....................................................................27
Algemeen............................................................................................................................................................27
Betrokken partijen..............................................................................................................................................27
Wettelijk kader (WAP)........................................................................................................................................27
Sociaalrechtelijke aspecten............................................................................................................................27
Aanvullend pensioen WN...................................................................................................................................27
WAP-effect......................................................................................................................................................27
Soorten inrichters...............................................................................................................................................28
Mogelijke waarborgen........................................................................................................................................28
Aansluitingsvoorwaarden...................................................................................................................................28
Vermijden van discriminatie...........................................................................................................................28
Aanwerving van nieuwe werknemer..............................................................................................................29
Rechten van aangeslotene..................................................................................................................................29
Recht op verworven reserves.........................................................................................................................29
Soorten groepsverzekeringen.............................................................................................................................29
Defined benefits (vaste prestaties – te bereiken doel)..................................................................................29
Defined contribution (vaste bijdragen)..........................................................................................................30
Cafetariaplannen............................................................................................................................................30
Fiscaliteit op premies..........................................................................................................................................32
Fiscale voordelen op premies.........................................................................................................................32
Pensioendatabank..............................................................................................................................................32
Fiscaliteit aanvullende verzekeringen.................................................................................................................32
Fiscaliteit van uitkeringen...................................................................................................................................32
Belasting op kapitaal......................................................................................................................................33
Leven...............................................................................................................................................................33
Voorbeeld:......................................................................................................................................................33
Groepsverzekering versus loonsverhoging (boek p210)....................................................................................34
Fiscaliteit van uitkeringen aanvullende verzekeringen......................................................................................34
Bedrijfspensioenplannen....................................................................................................................................34
Verworven rechten WAP................................................................................................................................34
2
, Uittrede uit plan.............................................................................................................................................34
Communicatie.................................................................................................................................................35
Sectorplannen.....................................................................................................................................................35
Sociale partners in paritair (sub)comité.........................................................................................................36
Financieel beheer...........................................................................................................................................36
IPT (zelfstandigen met vennootschap).......................................................................................................... 36
Individuele pensioentoezegging.........................................................................................................................36
Soorten...........................................................................................................................................................37
80%-grens: formule rente..............................................................................................................................37
Controle..........................................................................................................................................................38
Omzetting van rente naar kapitaal.................................................................................................................38
Voorbeeld: oefening.......................................................................................................................................38
Fiscaliteit IPT-premies.........................................................................................................................................39
Fiscaliteit van uitkeringen leven.........................................................................................................................39
VAPZ............................................................................................................................................................ 40
Doelgroep............................................................................................................................................................40
Twee soorten......................................................................................................................................................40
Gewoon VAPZ.................................................................................................................................................40
Sociaal VAPZ...................................................................................................................................................41
Gewoon versus sociaal VAPZ..........................................................................................................................42
VAPZ: fiscaliteit premies.....................................................................................................................................42
Fiscaal voordeel..............................................................................................................................................42
Parafiscaal voordeel.......................................................................................................................................42
VAPZ: fiscaliteit uitkeringen................................................................................................................................42
POZ............................................................................................................................................................. 42
Premies...............................................................................................................................................................42
Uitkeringen.........................................................................................................................................................43
Zelfstandigen zonder vennootschap: optimalisatie............................................................................................43
DEEL 5: Gewaardborgd Inkomen.................................................................................................................. 43
1 Sociale zekerheid werknemers.................................................................................................................. 43
Gewaarborgd loon..............................................................................................................................................43
Ziekte en invaliditeitsuitkeringen.......................................................................................................................43
Arbeidsongeval...................................................................................................................................................43
Arbeidsongeschiktheid.......................................................................................................................................43
Gewaarborgd inkomen zelfstandigen........................................................................................................... 44
Gewaarborgd loon & ziekte- en invaliditeitsuitkeringen....................................................................................44
Arbeidsongeschiktheid.......................................................................................................................................44
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