Yuki WKR (Work-related costs scheme)

Disclaimer

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

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 only when a user with the 'Portal administrator' role has added this feature to the domain's contract. 

For a detailed description, see article Manage accountant features.

Work expenses (cost type and VAT percentage) are automatically included in the WKR tool during accounting processing and shown in a clear interim report (summary). The summary report gives an overview of the free space and wage bill, among other things.

Only mixed working expenses still need to be assigned manually via the card of a WKR ledger account. Each type of work expense has its own color so that it is clear at a glance what it includes. 

The interim report can be shared as a PDF directly via the digital archive in Yuki.

If using the Nmbrs link, it is possible to retrieve the balance of the wage bill from Nmbrs. 

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

Only a user with the 'Management' role can view the interim report (PDF) in the archive. 

Open WKR tool

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

For the domain owner and a user with the 'Management' role, the PDF of the WKR report (in the Archive, file folder 'Tax/Payroll tax') will open.

For the portal administrator and the back office, the WKR tool home screen opens: