{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["Rekengegevens","Loonberekening","Toelichting"],"not_rendered":{"charts":0,"images":3,"macros":1,"external_links":0,"defined_names":18,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Rekengegevens","index":0,"n_rows":67,"n_cols":17,"rows_kept":67,"cut":false,"hidden":true,"merged":[]}
[]
["Invoer uit tabblad 'Loonberekening'"]
["Soort","Grondslag wn-heffing","Grondslag wg-heffing","Loontijdvak:","Belasting-vrije som bij andere dienstbe-trekking?","Kinderen","Btlbp:","Oud","Vroeger","Anoniem:","Tijdstip:","KA","BS/BUITENL","Zieketverz","Ongevallenverz","Cessantia","Zorgverz"]
["Waarde",{"$f":"Loonberekening!$C$14","v":0},{"$f":"Loonberekening!$C$10","v":0},5,2,1,2,2,2,2,11,0,"ja",true,true,true,true]
["Waarde",null,null,null,null,null,null,null,null,null,null,1,"nee"]
["Waarde",null,null,null,null,null,null,null,null,null,null,2]
[]
[]
["BEREKENING VAN DE LOONHEFFINGEN",null,null,"Tarief wn-heffingen"]
["werknemersheffingen",null,null,"Normaal",0.30399999999999999]
["Herleiding naar zuiver jaarloon",{"$f":"VLOOKUP(D4,E28:F34,2)*VLOOKUP(D4,E38:F44,2)","v":0},null,"Anoniem",0.35399999999999998]
["Algemene belvrije som",{"$f":"IF(G4=1,0,IF(J4=1,0,IF(E4=1,0,VLOOKUP(K4,E14:H24,2))))","v":17352},null,null,null,null,null,null,null,"Toelichting kleuren"]
["Kindertoeslag",{"$f":"IF(G4=1,0,IF(J4=1,0,IF(E4=2,(F4-1)*VLOOKUP(K4,E14:H24,3),0)))","v":0},null,"Jaar",null,"ABS","KT","OT",null,"loontijdvak","heeft betrekking op het loontijdvak"]
["Ouderentoeslag",{"$f":"IF(G4=1,0,IF(J4=1,0,IF(E4=1,0,IF(H4=1,VLOOKUP(K4,E14:H24,4),0))))","v":0},null,2013,1,11387,1460,1287,null,"tijdstip","belastingvrije som en OT en KT"]
["Totale belastingvrije som",{"$f":"SUM(B12:B14)","v":17352},null,2014,2,11661,1496,1318,null,"werkn.verz.","werknemersverzekeringen"]
["Belastbare som",{"$f":"IF(B11-B15<0,0,B11-B15)","v":0},null,2015,3,11860,1522,1341,null,"zorgverzek.","zorgverzekering"]
["Belasting",{"$f":"ROUNDDOWN(B16*E10,2)","v":0},null,2016,4,11908,0,1347,null,"Toelicht E2","Dit is ja/nee; waarde is 1 of 2"]
["Tijdvak",{"$f":"FLOOR(IF(J4=1,B4*E11,B17/VLOOKUP(D4,E28:F34,2)),0.01)","v":0},null,2017,5,11873,0,1343,null,"Kind.toeslag","Dit is geen/1/2 kinderen; waarde= 0;1;2"]
["werkgeversheffingen",null,null,2018,6,11920,0,1348]
["Grondslag wg-heffingen (volgens tabel)",{"$f":"VLOOKUP(D4,E48:F54,2)","v":0},null,2019,7,12242,0,1384]
["Premie ZV",{"$f":"ROUNDDOWN($B$20*E62,2)","v":0},null,2020,8,12475,0,1410]
["Premie OV",{"$f":"ROUNDDOWN($B$20*E63,2)","v":0},null,2021,9,12575,0,1421]
["Premie Ces",0,null,2022,10,12198,0,1378]
["Premie Zorgverzekering",{"$f":"ROUNDDOWN($B$20*E67,2)","v":0},null,2023,11,17352,0,1470]
[]
[null,null,null,"Herleidingsfactor"]
[null,null,null,"Omrekenfactoren:","Loontijdvak:"]
[null,null,null,"dag",1,260]
[null,null,null,"halve dag",2,520]
[null,null,null,"jaar",3,1]
[null,null,null,"kwartaal",4,4]
[null,null,null,"maand",5,12]
[null,null,null,"quincena",6,26]
[null,null,null,"week",7,52]
[]
[null,null,null,"Afronden t.b.v. tabel werknemersheffingen"]
[null,null,null,null,"Afronding",null,"Stappen"]
[null,null,null,"dag",1,{"$f":"FLOOR($B$4,G38)","v":0},0.28000000000000003]
[null,null,null,"halve dag",2,0,0.14000000000000001]
[null,null,null,"jaar",3,0,1]
[null,null,null,"kwartaal",4,0,18]
[null,null,null,"maand",5,0,6]
[null,null,null,"quincena",6,0,2.77]
[null,null,null,"week",7,0,1.39]
[]
[null,null,null,"Afronden t.b.v. tabel werkgeversheffingen"]
[null,null,null,null,0,0,"Stappen"]
[null,null,null,"dag",1,{"$f":"FLOOR($C$4,G48)","v":0},0.28000000000000003]
[null,null,null,"halve dag",2,0,0.14000000000000001]
[null,null,null,"jaar",3,0,1]
[null,null,null,"kwartaal",4,0,18]
[null,null,null,"maand",5,0,6]
[null,null,null,"quincena",6,0,2.77]
[null,null,null,"week",7,0,1.39]
[]
[null,null,null,"Premies werkgeversheffingen voor en na 1-1-2019"]
[null,null,null,"Tijdstip","ZW","OV","CES","ZV"]
[null,null,null,"≤ 6 (voor 1-1-2019)",1.6E-2,5.0000000000000001E-3,2E-3,0.161]
[null,null,null,"≥ 7 (na 1-1-2019)",1.2999999999999999E-2,3.0000000000000001E-3,1E-3,0.11700000000000001]
[]
[null,null,null,"Premies werkgeversheffingen"]
[null,null,null,"Ziekteverz.",{"$f":"IF(K4<7,IF(N4=FALSE,0,E58),IF(N4=FALSE,0,E59))","v":1.2999999999999999E-2}]
[null,null,null,"Ongevallenverz.",{"$f":"IF(K4<7,IF(O4=FALSE,0,F58),IF(O4=FALSE,0,F59))","v":3.0000000000000001E-3}]
[null,null,null,"Cessantia",{"$f":"IF(K4<7,IF(P4=FALSE,0,G58),IF(P4=FALSE,0,G59))","v":1E-3}]
[null,null,null,"Totaal",{"$f":"SUM(E62:E64)","v":1.7000000000000001E-2}]
[]
[null,null,null,"Zorgverz.",{"$f":"IF(K4<7,IF(Q4=FALSE,0,H58),IF(Q4=FALSE,0,H59))","v":0.11700000000000001}]

{"sheet":"Loonberekening","index":1,"n_rows":32,"n_cols":11,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
["Kolom 1","Loontijdvak"]
["Kolom 2","Loon in geld",null,"←  C2"]
["Kolom 3","Werkgeverbijdrage vf/sf en intrest",{"$f":"FLOOR(C2*G18%,0.01)+F15","v":0},null,null,"Loontijdvak:","Ouderen-toeslag:","Kies kindertoeslag:"]
["Kolom 4","Loon in natura (incl auto)",{"$f":"SUM(D4,G22)","v":0}]
["Kolom 5","Fooien"]
["Kolom 6","Totaal kolommen 2 t/m 5",{"$f":"SUM(C2:C5)","v":0},null,null,null,"Anoniementarief?","Loon uit vroegere db?"]
["Kolom 7","Verwervingskosten forfait",{"$f":"IF(Rekengegevens!J4=1,0,IF(Rekengegevens!I4=1,0,IF(SUM(C2:C5)=0,0,FLOOR(280/VLOOKUP(Rekengegevens!$D$4,Rekengegevens!E28:F34,2),0.01))))","v":0}]
["Kolom 8","Werknemersdeel pensioenpremies",null,null,null,null,null,null,null,{"$f":"IF(K8=TRUE,\"Let op geen KT in dit jaar\",\"\")","v":""},{"$f":"AND(Rekengegevens!K4>3,Rekengegevens!F4>1)","v":false}]
["Kolom 9","Forfaitaire aftrek vf/sf-fonds",{"$f":"FLOOR(IF(F18+G18=0,0,IF(C2*5%>470/VLOOKUP(Rekengegevens!$D$4,Rekengegevens!E28:F34,2),470/VLOOKUP(Rekengegevens!$D$4,Rekengegevens!E28:F34,2),C2*5%)),0.01)","v":0},null,null,"Buitenlands belastingplichtig?",null,"Belastingvrije som al gebruikt bij andere dienstbetrekking?"]
["Kolom 10","Grondslag premies werknemersverzekeringen en werkgevers-premie Zorg verzekering (kolom 6-7-8-9)",{"$f":"IF(Rekengegevens!$G$4=1,C6-C7,C6-SUM(C7:C9))","v":0}]
["Kolom 11","Premies werknemersverzekeringen",{"$f":"ROUNDDOWN(Rekengegevens!E65*Rekengegevens!B20,2)","v":0}]
["Kolom 12","Werkgeverspremie zorgverzekering",{"$f":"ROUNDDOWN(Rekengegevens!E67*Rekengegevens!B20,2)","v":0},null,null,"ZORG:","ZV:","OV:","CES:"]
["Kolom 13","Beschikking inspecteur",{"$f":"IF(Rekengegevens!J4=1,0,FLOOR(G25/VLOOKUP(Rekengegevens!$D$4,Rekengegevens!$E$28:$F$34,2),0.01))","v":0}]
["Kolom 14","Grondslag berekening  loonbelasting (kolom 10-13)",{"$f":"ROUNDDOWN(IF(C10-C13<0,0,C10-C13),2)","v":0},null,null,"Intrest vf/sf"]
["Kolom 15",{"$f":"IF(Rekengegevens!J4=1,\"Loonbelasting anoniementarief\",\"Loonbelasting volgens tabel\")","v":"Loonbelasting volgens tabel"},{"$f":"Rekengegevens!B18","v":0}]
["Kolom 16","Werknemersbijdrage sf/vf fonds",{"$f":"C2*F18%","v":0}]
["Kolom 17","Onbelaste vergoedingen",null,null,null,"Bijdrage sf/vf in % werknemer/werkgever"]
["Kolom 18","Uit te betalen loon (kolom 2+5-8-15-16+17)",{"$f":"C2+C5-D4-C8-C15-C16+C17","v":0},"←  C18"]
[]
[null,null,null,null,null,"Privégebruik auto"]
[null,null,null,null,null,"Nieuwwaarde:"]
[]
[]
[null,null,null,null,null,"Beschikking inspecteur"]
[null,null,null,null,null,"Per jaar:"]
[]
[null,null,null,null,null,"Verwerken in aangifte:"]
[null,null,null,null,null,"Loonbelasting:",{"$f":"C15","v":0}]
[null,null,null,null,null,"ZV/OV/Cessentia:",{"$f":"C11","v":0}]
[null,null,null,null,null,"Zorgverzekering:",{"$f":"C12","v":0}]
[]
[null,null,null,null,null,null,null,null,"©Belastingdienst/Caribisch Nederland"]

{"sheet":"Toelichting","index":2,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}