Welcome to Tentoo TENTOO

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2 Welcome to Tentoo To make it as easy as possible for you to work with Tentoo Flexolutions, this brochure explains our service and how it works, and provides other relevant information. TENTOO Since going into business in 1992, we have been proving that Tentoo s services make life easier for entrepreneurs. Carefree, in other words. For us, this means eliminating the worries, risks and obstacles associated with salary payments and the role of employer. Tentoo operates in all sectors where there is a need for temporary work arrangements and flexible relationships between client and contractor. Tentoo s employees look after more than 20,000 freelancers and 10,000 companies each year. In addition to payrolling, we support business owners, freelancers and the self-employed with our HR and selfemployed support services.

3 Payrolling Payrolling means that the freelancers and flex workers you hire join the payroll of Tentoo. We take over the role of employer for you, including all the risks and paperwork. However, nothing changes at the workplace; you handle recruitment & selection and manage your people. Tentoo Flexolutions Your employees are employed by Tentoo Flexolutions on the basis of the NBBU Collective Labour Agreement (the NBBU is the Dutch industry organisation for recruitment agencies). Under this Collective Labour Agreement, we can pay your employees on a flexible basis for a period of 78 weeks. Hereafter you can offer a maximum of 6 fixed-term contracts in four years time before a permanent contract has to be signed. With Tentoo Flexolutions you are able to have a flexible relationship with your employee for 5,5 years. The partnership is based on an agency agreement between you and Tentoo and a payroll agreement between Tentoo and the employee(s). We pay the employees within one week* of receipt of their approved job sheets, which means they receive their salary before we have collected the invoice by direct debit. The following applies to Tentoo Flexolutions B.V.: Payment is made under the NBBU Collective Labour Agreement (with compulsory NEN and SNA certification); Under this Collective Labour Agreement, we can pay your employees on a flexible basis for a period of 5.5 years. After this, we can permanently employ them; As the employer, Tentoo deducts the payroll tax and contributions for the duration of each assignment; Compulsory pension scheme after working for 26 weeks; Rights are accrued under the Unemployment Insurance Act (WW), the Work and Income (Ability to Work) Act (WIA) en the Health Insurance Act (ZW); In the event of illness and occupational disability, Tentoo handles continued payment of salary on your behalf. With regards to the Dutch Wet Werk en Zekerheid (Work and Security Act), the following applies: An agency clause of 78 weeks applies for phase 1 and 2 (see page 4); Starting from July 1st 2015 you can offer six contracts in four years time after the employment clause. You can have a flexible relationship with your employees for a total of 5,5 years. The benefits of Tentoo with respect to own employmentship: It is possible to handle your employees longer in a flexible way; 5,5 years relative to 2 years; During 78 weeks you do not have to worry about probation or a notice period; You do not have to worry about a complicated (contract) administration. Getting started In order to work via Tentoo, you and your employees register with us. Registering is easy and fast via my.tentoo.nl. Sen dan to sales@tentoo.nl containing your company details, an excerpt from your Chamber of Commerce registration and a copy of the identity document of the person who will be managing my.tentoo. We will then send you your login details for my.tentoo. Once you are in my.tentoo, you agree to the General terms and Conditions and supply us with extra details about your company. Hereafter you agree tot he Collective Hiring Agreement and you can start register your employees. In total, this takes up just a few minutes of your time. When registering your employees, you fill in several data. Your employees will receive a confirmation and they will be asked to check the data and add other data as well. Within several minutes the employee is registered with Tentoo and job sheets can be filled in and can be paid out. Costs of payrolling We use a competitive conversion factor when calculating the invoice amount. The invoice amount is calculated by multiplying the gross pay by this factor. The amount of the factor depends on the phase. Our commission of 6% is included in this conversion factor. Pay Depending on previous payments and whether or not the tax credit applies, a net amount of around 50% to 75% of the gross pay you have agreed with the employee will remain for the employee. Tentoo Flexolutions applies the pay ratio provision, which means the pay for employees of Tentoo Flexolutions must be at least equivalent to that of employees employed by you in the same role, of the same age and with the same work experience. The pay ratio provision applies to: The pay for the relevant period in accordance with the pay scale (including pay rises); * For exceptions, please see our General Terms and Conditions

4 The reduction of working hours arrangements; Additional payments for overtime, unsocial hours (including public holiday pay) and shift work; Tax-free expense reimbursements (including travel expenses). Phase system The NBBU Collective Labour Agreement provides for a phase system, comprising 4 phases. Each phase indicates the rights enjoyed by the employee. The longer the employee works through Tentoo Flexolutions, the more rights he accrues. insurance schemes) to grant permission to terminate employment or apply to the subdistrict court for the dissolution of the payroll agreement. Any costs of an obligation to continue paying the employee s salary will be passed on to you. Other costs, such as legal expenses or the costs of compulsory efforts to find alternative employment for the employee, will in principle be borne by Tentoo. For the full conditions, please see Articles 23 and 24 of the NBBU Collective Labour Agreement. Holiday, public holidays and leave Holiday For each full month worked, your employee is entitled to hours of holiday (pro rata if he has not worked a full month). Phase 1 lasts 26 worked weeks. The number of hours worked by the employee in any week has no bearing on how the weeks are counted. Once he has worked for 26 weeks, the employee enters phase 2, which lasts 52 weeks. The agency clause applies to phases 1 and 2. Under the agency clause, the agreement automatically ends if: you dispense with the employee s services; the employee reports sick. An employee can work a total of 78 weeks on the basis of payroll contracts to which an agency clause applies. Once he has worked 78 weeks, the employee is entitled to a fixed-term payroll contract (phase 3). During this phase, contracts are concluded in which a start and end date are agreed. A maximum of 6 fixed-term contracts in fours years tim e may be concluded. The employee is entitled to continued payment of his salary during the term of these contracts. In phase 4, the employee is entitled to a permanent contract and, of course, remains entitled to continued payment of his salary. Interruption and reverting in phase 1, 2 and 3 If the employee resumes work after an interruption of 6 months or more, the number of weeks he has worked is calculated anew, from the start of phase 1. If the employee is in phase 3 and has not worked for 6 months or longer, he will revert to phase 1. Dissolving phase-3 and -4 contracts If a fixed-term or permanent payroll agreement has to be terminated at your request during its term, Tentoo can ask the UWV (the body responsible for implementing employee Holiday allowance Each employee is also entitled to a holiday allowance of 8% of actual gross pay. The holiday allowance is accumulated and paid to the employee in May. If the employee wishes to receive his holiday allowance sooner, the amount thus far accumulated (in accordance with the Collective Labour Agreement) may be claimed if the employee is taking at least 5 working days holiday in succession. Public holidays If a public holiday falls on a regular working day, the employee will get paid. Whether a working day is regular, will be determined on the following criterion: Whenthe employee worked in 10 of the 13 calendar weeks (previous to the public holiday) on that specific day of the week. The employee does not have to fill in anything specific on the job sheet. The paid out public holidays will not be charged to you. Absence & leave An employee may find himself temporarily unable to work for you due to special personal circumstances, such as an emergency or a doctor s appointment. Such absences are referred to as brief leave of absence. Discretionary leave is also a form of brief leave of absence. Discretionary leave is intended for exceptional events as listed in Article 26.1 of the NBBU Collective Labour Agreement. An employee is entitled to discretionary leave if the work days in question on which leave is granted fall within a period of 7 consecutive calendar days during which the exceptional event is taking place. For employees with a payroll agreement with an agency clause, brief leave of absence and, consequently, discretionary leave are set aside as a percentage of their gross pay. This amount is detailed on the employee s payslip. As soon as an employee is

5 absent or takes leave, he is paid from the amount set aside. The payment is never more than the amount accrued. Upon termination of the payroll agreement with agency clause, the remainder of untaken leave is paid out to the employee in cash. Employees with a fixed-term or permanent payroll agreement are entitled to continued payment of their actual gross hourly pay when they take brief leave of absence, on public holidays on which they cannot work due to it being a public holiday, and during their holidays. Terms of payment The standard credit limit for a new customer is 5,000 including VAT, and the payment is made via direct debit. If the total outstanding amount of your invoices exceeds 5,000, we cannot process newly submitted job sheets until you have made a payment and your outstanding balance has fallen below 5,000. A member of our Accounts Receivable will contact you if the credit limit is reached. Alternatively, you can choose to automatically receive an from us when the credit limit has been reached. To arrange this, please contact our Accounts Receivable on tel. +31 (0) agreements, please contact our Accounts Receivable on tel. +31 (0) or debiteuren@tentoo.nl. Special groups Employees who have reached statutory retirement age Starting on July 1st 2016 the Retirement Age-plus phase has ended. This means that employees who reached the statutory retirement age, start working in the regular phase system. Woud you like to know in which phase you start once you reached the retirement age? Please contact Tentoo at +31 (0) or info@tentoo.nl Holiday workers The NBBU Collective Labour Agreement defines holiday workers as: school pupils, students and other people engaged in study who are doing temporary work during holiday periods from educational establishments. Therefore, an employee is only deemed a holiday worker during school holidays. Tentoo uses an adjusted, preferential conversion factor for work done by holiday workers during school holidays. Holiday workers accrue hours of holiday for each full month worked (or pro rata). Holiday workers are not entitled to brief leave of absence, discretionary leave or continued payment of public holidays. Once we have received a payment, we can resume processing newly submitted job sheets right away. 3 days after receiving their job sheet, we inform the employees you pay through Tentoo that we cannot pay them due to the credit limit being reached. For some invoices, we also apply the so-called pre-pay condition, which means that, rather than being paid within 7 days of the invoice date, the employee is paid only after the invoice is paid. There are some circumstances in which the pre-pay condition applies: All or some of the work was done more than 6 months ago; The total invoice amount, including VAT, for all job sheets submitted on one day for one order exceeds 4,500; The work was done abroad. Agreements regarding a different credit limit, payment term or pre-pay limit can be made in consultation with the Accounts Receivable. For more information or to make different Students and pupils scheme There is a special scheme for students and school pupils: the students and pupils scheme. If the scheme is applied, the amount of payroll tax and national insurance contributions is reduced. The scheme applies to pupils and students for whom child benefit or student finance is paid and for whom Tentoo has applied a tax credit. In order to apply this scheme at Tentoo, a declaration (statement of details for payroll taxes under the students and pupils scheme) must be completed by the student or pupil. This must state that the student or pupil wishes to make use of this scheme. Students must also send a print-out from the website of the Dienst Uitvoering Onderwijs (DUO, or a print-out from the Sociale Verzekeringsbank ( if their parents are in receipt of child benefit. For more information, please contact (our) Client Service on tel. +31 (0) Pension If your employee is paid through Tentoo Flexolutions, he starts building up a pension once he has worked 26 weeks. The government has stipulated that everyone aged over 21 who works longer than 26 weeks under a temporary employment

6 contract or flexible working agreement must join the basic pension scheme. We automatically register them, so you do not have to do anything. Stichting Pensioenfondsen voor Personeelsdiensten (StiPP) implements the pension scheme. After working 78 weeks (not necessarily consecutively), the Pluspension scheme takes effect and the employee then starts building up a supplementary pension. The contributions to the pension scheme are passed on to you in full. The current contribution rates and non-pensionable portion of gross hourly pay can be found on the website of StiPP: Illness If an employee is ill, he/she must notify both you and Tentoo on the first day of illness. Tentoo will notify the relevant body of the employee s illness. Fringe benefits Attractive premium possibilities are available to everyone registered with Tentoo, for: Health insurance(s); Training; Pension; Mortgages; Secondary liability insurance(s); Group occupational disability insurance(s). Tentoo Insurances also offers everyone registered with Tentoo attractive group premiums for various insurance policies such as buildings insurance, household contents insurance, liability insurance, multi-trip travel insurance, and car and caravan insurance. For more information and to discuss the options, please call Tentoo Insurances on tel. +31 (0) Or send an to info@jenh.eu. Tentoo will forward sickness notices for employees who have a payroll agreement with an agency clause to Acture, the body which implements the Health Insurance Act on our behalf and supports the employee during his illness. The amount of the benefit under the Health Insurance Act is 70% of the employee s daily rate of pay. Tentoo tops up this benefit to 90% for the first 52 weeks, provided the pay does not exceed the maximum daily rate of pay. Employees who have signed a fixed-term or permanent payroll agreement will continue to receive 90% of the agreed pay, provided it does not exceed the maximum daily rate of pay. Employees will continue to receive their pay for the duration of their payroll agreement, up to a maximum of 52 weeks. After this period, the statutory rules on continued payment of salary in the event of illness apply. 2 waiting days apply for all employees, during which they do not receive any income. Notifying recovery When the employee has recovered, he/she must notify you and also inform Tentoo via my.tentoo. If the employee does not use my.tentoo, he/she can also notify his/her recovery by telephone on +31 (0) Questions or more information? Do not hesitate to contact us. Tentoo can be contacted on working days from 8.30 a.m. to 5.30 p.m. on tel. +31 (0) and sales@tentoo.nl.

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