Since January 1, 2015, the WKR has been mandatory for all employers. Within this regulation, you can spend a maximum of 1.2% of your total taxable wage (the “free margin”) on untaxed allowances, benefits in kind and provisions for your employees. You pay income tax on the amount in excess of the free margin in the form of a final levy of 80%. In addition, you can continue to reimburse, provide or make certain items available untaxed by using the so-called targeted exemptions.
Yuki has developed a WKR tool for this scheme, which is integrated into the HR functionality.
Yuki WKR is available in your domain only when the accountant has added this feature to the domain's contract.
Work expenses (cost type and VAT percentage) are automatically included in the WKR tool during accounting processing and shown on a clear interim report (summary). The summary report gives an overview of the free space and wage bill, among other things.
The interim report can be shared directly as a PDF via the digital archive in Yuki.
Only a user with the role 'Management' role can view the interim report (PDF) in the archive.
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