Interim reporting WKR

Disclaimer

All screenshots in the article were taken in the Dutch version of Yuki.

Only a user with a 'Back office' role in the domain can use the WKR tool. 

Hover your mouse over the HR icon in the navigation bar and then click on Work-related costs scheme. 

The following screen is opened:

The interim reporting (summary) consists of three sections:

• Final tax
• Free space
• Details: Current year.

Final tax

If the free space is exceeded (1.2 of the total tax wage bill), a final tax of 80% will take place. This final tax must always be paid for the current year with the January declaration of the following year. This declaration must be submitted and paid by the end of February at the latest.

Total compensation and benefits

Total of all recognized compensation and benefits included in the current year.

Specific exemptions & necessary work facilities

Totals of the specific and necessary work facilities that are not included in the free space.

Valued at zero

Total labor costs ‘valued at nil ’ that are not included in the free space.

Intermediate costs

Totals of intermediate costs that are not included in free space.

Free space

Balance of costs that fall within the free space of the current year until the last booked period.

Labor costs

Total labor costs that fall within the free space.

Final tax

80% calculated on the deficit resulting from the overrun of the free space.

Surplus / Deficit

Surplus: amount still to be spent within the free space of the WKR.

Deficit: amount remaining after exceeding the amount in the free space.

Free space

Wage total

The free space is calculated on the basis of the total wage bill booked on the GL accounts Employees (40000), Directors and managers (40010) and Bonuses and profit shares (40050), Severance pay(40090), Holiday pay (40950) and Vacation days (40960). The balance of the wage bill is calculated from the amounts actually booked and so the balance will increase per month.

TIP!

If you use the Nmbrs ® link, click on the Sync Nmbrs button to retreive the balance of the wage bill from Nmbrs.

The balance of the wage total can be temporarily adjusted to see what impact this has on the free space. When you click on the Create PDF button, a PDF will be generated with the adjusted balance. When you leave the field, the balance will be reset to the booked balance.

% free space

Shows the percentage of free space from the current financial year.

Amount free space

Shows the available amount in free space until the last booked period.

% Final tax

Shows the percentage of the final tax from the current financial year.

Details: Current year

Here, on the left side of your screen, you see all the WKR GL accounts that have been posted to in the current year. To the right of the GL accounts are the different categories with their associated transactions:

• Specific exemptions
• Nil ratings
• Necessary work facilities
• Free space
• Intermediary costs.

On the right side of your screen, you'll also see the following columns:

• Not WKR related: transactions that have been manually removed from the WKR.
• Still to be assigned: transactions that have been posted to WKR GL accounts but still need to be manually assigned to one of the categories.

Costs booked to GL accounts that fall within a WKR category are automatically included in the WKR overview.

By clicking on a GL account or an amount in a column (category) on the left side of your screen, you can see which WKR category all documents and/or transactions are linked to.

Click on a GL account on the left side of your screen. The following screen is opened:

Yuki then shows the GL account card in 'Show all' mode. All booking lines are shown, followed by the colored category blocks.

Each colored block represents the current WKR category in which the costs are included.

You can also view the associated booking lines by category by selecting the relevant category in the 'Show all' filter.