Getting
started with
Tentoo.
Instructions
for freelancers
via Tentoo
Collective
Freelance
& Flex.
tentoo.nl
Welcome to Tentoo
To make working with Tentoo as easy as
possible for you, we have prepared this
brochure outlining our payrolling service
in more detail. You will find information
on how payrolling works, building up a
pension and what to do if you’re ill.
Payroll professionals
In 1992, Tentoo set up the first payrolling company
in the Netherlands under the name Payroll Services.
Today, we are still leading the field. We operate
wherever there is a need for temporary employment
arrangements and a flexible relationship between
the client and the service provider.
As ‘payrolling professionals’, we are ambitious and
our business is expanding. Ease and transparency
are at the heart of everything we do. In addition
to payrolling, we also provide organisations,
freelancers, zzp’ers and flexworkers with support
via our services for salary administration,
zzp-support, human resources and insurance.
Payrolling
Registration
Payrolling means that, as a Tentoo employee you are
Go to my.tentoo.nl and select English (at the bottom
employed by us rather than by your client. Tentoo pays
of the page) and then click on ’Register with my.tentoo’;
the relevant social security and tax contributions, as well
Complete the registration form in full;
as your salary. You are also insured for sickness (ZW),
You will then see a pdf of the registration form
unemployment (WW) and occupational disability (WIA).
on your screen;
Print this off and sign it;
Tentoo Collective Freelance & Flex B.V. (CF&F)
Post the signed form to us** together with a copy
Tentoo CF&F pays on the basis of our own collective
of both sides of your (valid) ID (a passport or ID card);
agreement, the CF&F CAO. Under this agreement, we
After you have registered, you will receive
can pay you for a period of seven years on a flexible basis.
the login codes for my.tentoo;
Our relationship is based on a flexworker’s agreement
You will also find your registration form on my.tentoo,
between you and Tentoo. Each flexworker’s agreement
under your ‘Personal details’.
is entered into for a fixed term. When the agreed term
has expired (for example the duration of a project),
NB: One of the questions you will be asked on the registration
the agreement ends automatically. We pay you within
form is whether you want us to apply your tax-free allowance
a week of receiving the approved online jobsheets.* You
(heffingskorting). The general tax-free allowance is a reduction
receive your salary before the client has paid the invoice.
on the income tax and social security contributions you make.
This can only be applied by one employer or benefit authority
In addition, the following conditions apply for Tentoo CF&F:
Wages are paid in accordance with our own collective agree-
(uitkeringsinstantie). It is made up of the income tax-free
allowance and the tax credit (arbeidskorting). Both have a
ment the Tentoo Collective Freelance & Flex B.V. CAO;
Compensation for not receiving sick pay until the third
maximum annual limit. This amount is divided equally over
day of absence due to illness (wachtdagcompensatie),
your gross taxable income.
the period worked and is applied in the form of a reduction in
remuneration to cover short leave, public holidays,
holiday pay and annual leave are paid out directly
Salary payment
with each wage payment;
During
every job, as your employer, Tentoo pays the
Log in on my.tentoo.nl;
Complete the jobsheet in full;
income tax and other premiums;
There
is a compulsory pension scheme after you have
The contact person at your client’s organisation will
worked 26 weeks;
During the seven year period, an unlimited number
of temporary, fixed term contracts may be entered into;
You will accrue rights for sickness (ZW), unemployment
(WW) and occupational disability (WIA).
automatically receive a request to approve the jobsheet;
After receipt of your client’s approval, we will pay
your salary within 7 days*;
You
will receive your payslip from us in my.tentoo
and by email, as soon as your net pay is transferred;
addition to your payslip, you will also receive your
In
annual statement of earnings (jaaropgave) in my.tentoo
Getting Started
and an explanation of your payslip.
To be able to work via Tentoo you first need to register
with my.tentoo.nl (or using the link on tentoo.nl).
Payrolling costs
This is simple and quick to do. Once you are registered,
Tentoo charges a fee for payrolling of 6 per cent of the total
you can start filling in jobsheets.
invoice amount (including any expenses), excluding BTW.
If you are already registered, you can go straight to the
We apply a minimum rate of € 9.00 per invoice. Who pays the
heading: Salary payment.
commission depends on the price agreements made.
*) For exceptions please consult our Algemene Voorwaarden (general terms and conditions, article 3). **) Unfortunately, it is not possible to submit your registration
form online, as this is a legally binding (flex)agreement, for which we need an original signature.
Different kinds of price agreements
1. Expenses for a specific job
Excluding BTW, including Tentoo commission
All expenses on the jobsheet and for which the client has signed,
The agreed rate minus all employer’s and employee’s
are reimbursed. These expenses are mainly associated
contributions and the commission for Tentoo gives the
with a specific job (jobsheet). The original receipts must be sent
net pay. Depending on previous wages and whether or not
with each jobsheet. The expenses are reimbursed from the
the tax-free allowance (heffingskorting) is applied, you will
invoice amount excluding BTW, prior to the net pay
receive approximately 40 to 60 per cent of the agreed price,
being calculated from the remaining amount. The advantage
net. The client receives an invoice equal to the rate times
of this is that expenses are paid without being taxed, so the
the number of units (days, hours) worked, plus any expenses
total net result is higher.
incurred. BTW is calculated over this total invoice amount.
Car: All kilometres specified are reimbursed tax-free up
Excluding BTW, excluding Tentoo commission
to a maximum of € 0.19 per kilometre. All parking costs
The agreed rate minus all employer’s and employee’s
are reimbursed tax-free.
contributions gives the net pay. Depending on previous
Public transport: The cost of public transport is reimbursed
wages and whether or not the tax-free allowance (heffings-
tax-free, provided that you include the original proof of
korting) is applied, you will receive approximately 45 to
travel with your expenses declaration.
65 per cent of the agreed price, net. The client receives an
invoice equal to the rate times the number of units (days, hours)
2. General expenses
worked, plus any expenses incurred and the commission due
Freelancers who incur relatively high expenses, but are
to Tentoo. BTW is calculated over this total invoice amount.
unable to allocate these to a specific job or client, can
make use of the expenses claim scheme. There are a number
Gross salary, excluding Tentoo commission
The agreed rate minus the employee’s contributions gives
of conditions attached to using this scheme:
You work for at least 3 months quite regularly via Tentoo;
the net pay. Depending on previous wages and whether or
You have signed a one-off addition to your agreement with
not the tax-free allowance (heffingskorting) is applied, you
Tentoo.
will receive approximately 50 to 75 per cent of the agreed
price, net. The client receives an invoice equal to the rate
Investments
times the number of units (days, hours) worked, plus any
As a freelancer with Tentoo, you can arrange work-related
expenses incurred and the commission due to Tentoo.
investments via Tentoo. For this, you can use Equipment
BTW is calculated over this total invoice amount.
Services. The term ‘investment’ refers to the purchase of
(capital) goods that will last for more than one year and
Net pay, excluding Tentoo commission
therefore can be written off over several, usually five,
The agreed rate is the same as the net pay (100 per cent).
years and so are not regarded as being expenses. Examples
The client receives an invoice equal to the rate times the
include purchasing a computer, camera or instrument.
number of units (days, hours) worked, plus the employer’s
To qualify, an investment must be at least € 450.00. If you
and employee’s contributions, the expenses incurred and
make use of this arrangement, in addition to the BTW, you
the commission due to Tentoo. BTW is calculated over the
can also claim back the depreciation amount per year, tax-free
total invoice amount.
(in the same way as under the expenses claim scheme).
This amount is divided over the 12 months of the year. This
Additional compensation (reserveringen)
scheme is therefore only applicable if you let Tentoo handle
The gross pay is made up of: salary; compensation for not
your payments over a longer period and, in principle, relatively
receiving sick pay until the third day of absence due to illness
frequently. Tentoo charges a one-off commission of 2.5 per
(wachtdagcompensatie); short leave; public holidays; annual
cent on the BTW. For each tax-free depreciation amount we
leave and holiday pay. The total of the salary plus the additions
calculate a 5 per cent administration charge per month.
is equal to the agreed gross price. All these additions are paid
You will find an example of this scheme, together with the
out directly with each wage payment (after each jobsheet).
other terms and conditions in the FAQ section on our website.
Declaring expenses
Pension
There are two types of expenses:
If you are paid via Tentoo CF&F, you start to build up a
1. Expenses for a specific job
pension from 27 weeks. The Dutch Ministry of Social Affairs
2. General expenses
& Employment has specified that everyone over 21 years of
age, who has worked for 26 weeks on the basis of an outsourcing
or flexworker’s agreement, is obliged to participate in a so-called
Basic pension scheme (Basispensioenregeling) from the
Unemployment benefit (WW)
27th week. When you have worked these 27 weeks, Tentoo
If you have little or no work you can apply for unemployment
automatically registers you on the pension scheme. Neither
benefit (WW-uitkering). To be eligible for this benefit, you must
you nor your client need to do anything. The pension scheme
meet a number of criteria: for example, you must have been in
is run by Nationale-Nederlanden (NN). After you have worked
paid employment (loondienst) prior to becoming unemployed.
78 weeks (not necessarily over one continuous period)
This is the case when social Insurance contributions have been
as an outsourcer or flexworker, the Plus pension scheme
made on your behalf (this applies when you have worked
will apply. You will find more detailed information on building
via a payrolling construction for example). In addition, how
up your pension on tentoo.nl
long you have worked is important and whether or not you
are available for work. The reason you became unemployed
Sickness
is also relevant when applying for unemployment benefit. You
On the first day you are off sick, you must let us know via
will find more information on the length and level of your
my.tentoo and, of course, also inform your client. Tentoo will
benefit on uwv.nl.
then inform the benefit authority (UWV). If you fail to us
know on time that you are sick, the UWV may apply a penalty
Applying for unemployment benefit
reduction in any sickness benefit you may be eligible for. If you
As soon as you know that you are probably going to become
do not use my.tentoo, you can let us know you are sick by calling
unemployed, you can apply for unemployment benefit
us on +31 (0)20 420 20 70. We will send you a confirmation
(WW-uitkering) from the UWV via the WERKbedrijf site
mail and you will also receive a letter from the UWV.
(previously the CWI), werk.nl. You must first register as a
jobseeker (werkzoekende) on this site. To do so, you need
Returning to work
a DigiD via digid.nl/english/. After you have had a meeting
When you are well enough to return to work, you must let us
with the UWV, they will send an employer’s declaration to
know via my.tentoo and, of course, also inform your client.
Tentoo. You do not need to ask for one from us in advance.
If you do not use my.tentoo, you can let us know you are well
enough to return to work by calling +31 (0)20 420 20 70.
Cyclical work
You also need to inform the UWV that you are fit to return to
You may be eligible for only partial unemployment benefit,
work, by calling 0900 92 94 (or via your account on uwv.nl).
or none at all. This is potentially the case if you are in cyclical
work. If your client only has work in the same months each
Sick pay
year, and you constantly apply for benefit over the other
The level of sick pay is set at 70 per cent of your daily wage,
periods, the UWV may deem this to be cyclical work. The UWV
minus a deduction of two days’ waiting period (wachtdagen).
sees this as an ‘abuse of the system’ by the client, to avoid paying
To calculate your daily wage, the UWV usually uses the amount
a wage during quiet months. There are currently no specific
on which your social insurance contributions were based,
rules governing this issue. See uwv.nl for more information.
the ‘SV-loon’ that you earned in the year before you were sick.
If you have worked for less than a year, the UWV will apply
Maternity benefit
a different calculation. If you have only worked very briefly,
Pregnant employees are entitled to at least 16 weeks’ maternity
the UWV may decide that you are not eligible for sick pay.
leave. During this period, you may be eligible for maternity
In this case, you may be able to apply for unemployment benefit
pay from the UWV. Maternity pay is calculated over the average
(WW-uitkering). Both sickness benefit and unemployment
daily income (dagloon) you earned over a period of one month,
benefit are subject to a maximum daily rate.
immediately prior to your maternity leave. The benefit is 100
per cent of your daily wage, subject to a maximum. You will find
You will find more information, including details of benefit
details of these amounts on uwv.nl. When you take maternity
levels, on uwv.nl. As this information is only available in Dutch,
leave, is flexible: you can choose any time between six and four
you can also contact the UWV helpdesk on +31 888 98 20 01.
weeks before the due date. More details on all aspects of maternity leave and benefit can be found on uwv.nl. Tentoo will apply
Occupational disability benefit (WIA)
for maternity benefit on your behalf. To enable us to do so, you
If, after being off sick for two years, you are unable to work
need to fill in the appropriate form: ‘Aanvraag WAZO-uitkering’,
in part or in full, you may be eligible for occupational disability
and send it to us together with your pregnancy declaration
benefit (WIA-uitkering). You will find more information on
(Zwangerschapsverklaring). These should reach us no later
this under WIA, on www.uwv.nl/wia/index.aspx.
than five weeks before the start of your maternity leave. You
can request the form from Tentoo.
Students’ and school pupils’ scheme
A special scheme applies to students and school pupils who
Do you have any questions, or would you
like further information?
have the tax-free allowance (loonheffingskorting) applied.
Call our Servicedesk on +31 (0)20 420 20 70.
This is known as the ‘studenten- en scholierenregeling’.
Available every weekday from 8.30 to 17.30.
Under this scheme, lower income tax rates, social security
See also tentoo.nl for more information.
and unemployment benefit (WW) premiums apply.
Instead of the actual agreed time period worked, a calendar
quarter is used as the basis on which the deductions are
calculated. In many cases, this means that less, or even no
income tax/ social Insurance premiums are deducted. It is
also possible to apply the quarterly basis for WW premiums.
If you would like to make use of this scheme, please contact
our Servicedesk on +31 (0)20 420 20 70.
Employees 65+
Employees 65 years old and above no longer need to pay
any social insurance premiums, such as for the ZW, WW and
WIA. This also means that people over 65 are not eligible
for benefits if they become sick, unemployed or disabled
(ZW, WW or WIA). They will however generally receive the
Dutch state pension (AOW).
Secondary conditions of employment
Examples of possible secondary conditions of employment
available for everyone registered with Tentoo include:
Medical
insurance;
Save-as-you-earn scheme and life-course saving scheme;
Pension;
Mortgage;
Secondary liability insurance;
Collective disability insurance.
In addition, Tentoo Insurances also offers everyone
registered with Tentoo attractive collective premiums for
a range of types of insurance, such as home and contents,
liability, permanent travel insurance, as well as car and
caravan insurance. For more information call Tentoo Insurances
on +31 (0)20 422 12 70, or send an email to [email protected].
Tentoo services
Payrolling
Salary administration
Human Resources
Zzp-support
Insurance
tentoo.nl