PRAKTIJK DIPLOMA
LOONADMINISTRATIE
LOONHEFFINGEN
Inhoudsopgave
Berekeningen...........................................................................................................................4
Moeilijkheden...........................................................................................................................5
Loon-over-methode.................................................................................................................6
Instanties sociale zekerheid....................................................................................................6
Voorlopige aanslag..................................................................................................................7
Identiteit vaststellen.................................................................................................................7
Nihil en nulaangifte..................................................................................................................8
Verrekenen met teruggaaf omzetbelasting.............................................................................8
Vormen van aansprakelijkheid................................................................................................8
Einde inhoudingsplicht.............................................................................................................9
Premiebetaling sociale verzekeringen.....................................................................................9
AOW-leeftijd...........................................................................................................................10
Werknemersverzekeringen....................................................................................................10
Gedifferentieerde premie WW...............................................................................................11
Gedifferentieerde premie Aof/ WIA premie...........................................................................11
Invullen loonstaat...................................................................................................................12
Berekenen inkomensafhankelijke bijdrage Zvw....................................................................12
Teruggaaf door de Belastingdienst........................................................................................13
Eigenrisicodragerschap.........................................................................................................13
Fictieve dienstbetrekkingen...................................................................................................13
Pseudowerknemer.................................................................................................................14
Directeuren............................................................................................................................14
Geen (belast) loon.................................................................................................................14
Vergoedingen, verstrekkingen en ter beschikkingstelling.....................................................15
Vaste kostenvergoedingen....................................................................................................15
,PRAKTIJK DIPLOMA LOONADMINISTRATIE
LOONHEFFINGEN
Vrije ruimte.............................................................................................................................15
Vrijstellingen...........................................................................................................................15
Eindheffing.............................................................................................................................16
Vergoedingen en verstrekkingen...........................................................................................16
Intermediaire kosten..............................................................................................................16
Gerichte vrijstellingen............................................................................................................17
Nihil waarderingen.................................................................................................................17
Saldering onder- en bovenmatige vergoedingen..................................................................18
Heffingskortingen...................................................................................................................18
Tijdvaktabellen.......................................................................................................................18
Eindheffing verplicht..............................................................................................................18
Tarieven eindheffing..............................................................................................................19
Afdrachtverminderingen.........................................................................................................19
Verzuimboete.........................................................................................................................20
Naheffingsaanslag.................................................................................................................21
Aansprakelijkheid...................................................................................................................21
Overzicht maatregelen Belastingdienst.................................................................................21
Bezwaar aantekenen.............................................................................................................22
Hoogte 30% vergoeding........................................................................................................23
Vragen examen.....................................................................................................................23
Moeilijkheden examen...........................................................................................................24
Schema’s boek......................................................................................................................26
,PRAKTIJK DIPLOMA LOONADMINISTRATIE
LOONHEFFINGEN
, PRAKTIJK DIPLOMA LOONADMINISTRATIE
LOONHEFFINGEN
Berekeningen
☐ 1. VCR-berekenen
☐ 2. Bruto-netto berekening
a. Auto van de zaak
b. Zvw-bijdrage
c. Loonheffing
d. Premie WIA-hiaat
e. Vergoedingen
f. Eigen bijdrage
g. Personeelsvereniging
h. Lunches
i. Onkostenvergoedingen
j. Gedifferentieerde premie whk
k. Premie ANW-hiaat verzekering
l. Reiskostenvergoeding
m. Prestatietoeslag
n. Verstrekking laptop
☐ 3. Afdrachtverminderingen
☐ 4. Arbeidskorting berekenen
☐ 5. Vrije ruimte
☐ 6. Eindheffing berekenen
☐ 7. Loonheffingskorting
☐ 8. Inkomensafhankelijke bijdrage Zvw
☐ 9. Maximum premieloon & maximumbijdrageloon
☐ 10. Tabellen
LOONADMINISTRATIE
LOONHEFFINGEN
Inhoudsopgave
Berekeningen...........................................................................................................................4
Moeilijkheden...........................................................................................................................5
Loon-over-methode.................................................................................................................6
Instanties sociale zekerheid....................................................................................................6
Voorlopige aanslag..................................................................................................................7
Identiteit vaststellen.................................................................................................................7
Nihil en nulaangifte..................................................................................................................8
Verrekenen met teruggaaf omzetbelasting.............................................................................8
Vormen van aansprakelijkheid................................................................................................8
Einde inhoudingsplicht.............................................................................................................9
Premiebetaling sociale verzekeringen.....................................................................................9
AOW-leeftijd...........................................................................................................................10
Werknemersverzekeringen....................................................................................................10
Gedifferentieerde premie WW...............................................................................................11
Gedifferentieerde premie Aof/ WIA premie...........................................................................11
Invullen loonstaat...................................................................................................................12
Berekenen inkomensafhankelijke bijdrage Zvw....................................................................12
Teruggaaf door de Belastingdienst........................................................................................13
Eigenrisicodragerschap.........................................................................................................13
Fictieve dienstbetrekkingen...................................................................................................13
Pseudowerknemer.................................................................................................................14
Directeuren............................................................................................................................14
Geen (belast) loon.................................................................................................................14
Vergoedingen, verstrekkingen en ter beschikkingstelling.....................................................15
Vaste kostenvergoedingen....................................................................................................15
,PRAKTIJK DIPLOMA LOONADMINISTRATIE
LOONHEFFINGEN
Vrije ruimte.............................................................................................................................15
Vrijstellingen...........................................................................................................................15
Eindheffing.............................................................................................................................16
Vergoedingen en verstrekkingen...........................................................................................16
Intermediaire kosten..............................................................................................................16
Gerichte vrijstellingen............................................................................................................17
Nihil waarderingen.................................................................................................................17
Saldering onder- en bovenmatige vergoedingen..................................................................18
Heffingskortingen...................................................................................................................18
Tijdvaktabellen.......................................................................................................................18
Eindheffing verplicht..............................................................................................................18
Tarieven eindheffing..............................................................................................................19
Afdrachtverminderingen.........................................................................................................19
Verzuimboete.........................................................................................................................20
Naheffingsaanslag.................................................................................................................21
Aansprakelijkheid...................................................................................................................21
Overzicht maatregelen Belastingdienst.................................................................................21
Bezwaar aantekenen.............................................................................................................22
Hoogte 30% vergoeding........................................................................................................23
Vragen examen.....................................................................................................................23
Moeilijkheden examen...........................................................................................................24
Schema’s boek......................................................................................................................26
,PRAKTIJK DIPLOMA LOONADMINISTRATIE
LOONHEFFINGEN
, PRAKTIJK DIPLOMA LOONADMINISTRATIE
LOONHEFFINGEN
Berekeningen
☐ 1. VCR-berekenen
☐ 2. Bruto-netto berekening
a. Auto van de zaak
b. Zvw-bijdrage
c. Loonheffing
d. Premie WIA-hiaat
e. Vergoedingen
f. Eigen bijdrage
g. Personeelsvereniging
h. Lunches
i. Onkostenvergoedingen
j. Gedifferentieerde premie whk
k. Premie ANW-hiaat verzekering
l. Reiskostenvergoeding
m. Prestatietoeslag
n. Verstrekking laptop
☐ 3. Afdrachtverminderingen
☐ 4. Arbeidskorting berekenen
☐ 5. Vrije ruimte
☐ 6. Eindheffing berekenen
☐ 7. Loonheffingskorting
☐ 8. Inkomensafhankelijke bijdrage Zvw
☐ 9. Maximum premieloon & maximumbijdrageloon
☐ 10. Tabellen
