Yuki WKR (Work-related costs scheme)

Disclaimer

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

Under the Work-related Costs Scheme (WKR), you can spend a percentage of the total taxable wage (the 'free allowance') on tax-free reimbursements, benefits, and provisions for employees. You pay payroll tax on the amount exceeding this free allowance in the form of a final levy of 80%.

Certain items can continue to be reimbursed tax-free via so-called 'targeted exemptions'.

Yuki has developed a special WKR tool for this purpose, which is fully integrated into the HR functionality.

Availability and rights

The WKR tool has a number of specific conditions and rights:

• Activation: The tool is only available if a user with the role 'Portal administrator' has added this feature to the domain contract. (see article Manage accountant features).
• Use of tool: Only users with the 'Back office' role in the domain can actually operate and use the WKR tool.
• Viewing reports: Only users with the role 'Management' role can view the generated interim report (PDF) in the Archive. 

How does WKR tool work?

During the processing of regular accounting, work-related costs (based on cost type and VAT percentage) are automatically included in the WKR tool.

Automatic and manual processing

• Automatic: Yuki recognizes and places most work-related costs directly into the WKR tool.
• Manual (Mixed costs): Only mixed work-related costs still need to be manually assigned via the card of the relevant WKR GL account.

Visual overview

Each work-related cost type has its own color in the tool, making it clear at a glance under which category the costs fall.

Nmbrs link

Are you using the Nmbrs link? Then the payroll sum (which forms the basis for the calculation of the tax-free allowance) can be automatically retrieved from Nmbrs.

Reporting

The tool generates a clear interim report. This summary provides immediate insight into, among other things:

• the current payroll sum
• the available tax-free allowance
• the allowance already utilized and any overruns.

This report can be exported directly as a PDF and shared via the digital Archive in Yuki.

Access to WKR tool

To access:

• click on the HR icon in the navigation bar
• then, in the now-opened screen, click on Work-related costs scheme.

WKR tool (Portal administratior / 'Back office' role)

The interactive home screen of the WKR tool opens, where you can manage the settings and manually allocate costs.

AVAILABLE USER ACTIONS

From this screen a user can:

• change documents and/or transactions linked to WKR category
• create PDF of interim reporting WKR
• view Years comparison & Forecast current year WKR reports.

PDF of WKR reporting (Domain owner / 'Management' role)

The most recent PDF of the WKR reporting is opened. It is located in the Archive, in the Tax/Payroll tax folder.